Accounting ethics /
Ronald Duska, Brenda Shay Duska and Julie Ragatz
- 2nd Edition
- West Sussex, United Kingdom : Wiley-Blackwell, Chichester, c2011
- xi, 241 pages ; 23 cm.
Includes index.
1 The Nature of Accounting and the Chief Ethical Difficulty: True Disclosure -- 2 Ethical Behavior in Accounting: What Is Ethics? -- 3 Ethical Behavior in Accounting: Ethical Theory -- 4 Accounting as a Profession: Characteristics of a Profession -- 5 Accounting Codes of Conduct -- 6 The Rules of the Code of Conduct -- 7 The Auditing Function -- 8 The Ethics of Managerial Accounting -- 9 The Ethics of Tax Accounting -- 10 Ethics Applied to the Accounting Firm -- Afterword: Current Debates on Accounting Issues
This new edition of Accounting Ethics has been comprehensively updated to deal with the significant changes within the accounting profession since 2002; the authors systematically explore the new range of ethical issues that have arisen as a result of recent developments, including the financial crisis of 2008. It highlights the debates over the use of fair-value accounting and principles- versus rules-based standards; offers a comprehensive overview of ethics in accounting, as well as an examination of and recommendations for solving the current crisis in this field; investigates the nature and purpose of accounting; uses concrete examples and case studies, including current situations; and, examines the ethical responsibilities of individual accountants as well as accounting firms