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Accounting ethics

Author: Ronald F Duska; Brenda Shay Duska; Julie Ragatz
Publisher: Malden, Mass. : Wiley-Blackwell, 2011.
Series: Foundations of business ethics, 2.
Edition/Format:   Print book : English : 2nd edView all editions and formats

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  Read more...


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Document Type: Book
All Authors / Contributors: Ronald F Duska; Brenda Shay Duska; Julie Ragatz
ISBN: 9781405196130 1405196130
OCLC Number: 805115327
Description: XI, 241 p. ; 23 cm
Contents: Acknowledgments x Preface xii Introduction 1 1 The Nature of Accounting and the Chief Ethical Difficulty: True Disclosure 9 I The Nature of Accounting 10 II Ethics of Disclosure 14 III The Financial Statement 17 IV Roles an Accountant can Fulfill 20 V Development of Explicit Accounting Standards and Regulations 22 VI The Sarbanes Oxley Act (SOX) 27 VII Recent Scandals that Provoked More Regulation 29 VIII Conclusions 30 2 Ethical Behavior in Accounting: What Is Ethics? 31 I What Is Ethics? 34 II Ethics: The Intellectual Enterprise 35 III Actions 35 IV Social Practices, Institutions, and Systems 36 V Why Study Ethics? 36 VI Being Ethical: How to Determine What to Do 38 VII Questions to Ask to Justify An Action: The Basis of Ethical Theory 42 VIII Using the Reasons 46 IX Ethical Dilemmas 47 X Some Classic Moral Dilemmas 48 3 Ethical Behavior in Accounting: Ethical Theory 51 I Egoism 52 II Utilitarianism 57 III Kant and Deontology 61 IV Deontological Ethics 62 V The First Formula of the Categorical Imperative 64 VI The Second Formula of the Categorical Imperative 65 VII Virtue Ethics 66 4 Accounting as a Profession: Characteristics of a Profession 69 5 Accounting Codes of Conduct 77 I AICPA Professional Code of Conduct 79 II Code Principles 80 III Criticisms of the Code of Conduct 92 6 The Rules of the Code of Conduct 93 I Section 100 Independence, Integrity, and Objectivity 94 II Section 200 General Standards Accounting Principles 99 III Section 300 Responsibilities to Clients 102 IV Section 400 Responsibilities to Colleagues 103 V Section 500 Other Responsibilities and Practices 103 7 The Auditing Function 109 I The Ethics of Public Accounting 113 II Trust 115 III The Auditor s Responsibility to the Public 116 IV The Auditor s Basic Responsibilities 118 V Independence 122 VI Independence Risk 127 VII Professional Skepticism 131 VIII Reasonable Assurance 133 8 The Ethics of Managerial Accounting 135 I Reasons Used to Justify Unethical Behaviors 140 II Blowing the Whistle 144 9 The Ethics of Tax Accounting 151 10 Ethics Applied to the Accounting Firm 167 I Accounting as a Business 169 II The Social Responsibility of Business 170 III Good Ethics is Good Business 175 IV Ethical Responsibilities of Accounting Firms 177 V The Accounting Profession in Crisis 177 Afterword: Current Debates on Accounting Issues 185 I Fair Value and Principles vs. Rules 185 II Fair Value Accounting 189 III Arguments For and Against the Fair Value Approach 193 IV Summary 198 V Principles vs. Rules 199 VI Introduction 199 VII Isn t GAAP Already Principles Based? 200 VIII An Example: The Continental Vending Case 204 IX Recent Developments of Present Fairly 206 X A Better Question 207 XI Argument for a Rules Based Approach 208 XII What Would a Principles Based Approach Look Like? The True and Fair Override 211 XIII Argument for a Principles Based Approach 212 XIV Conclusion 215 Appendix A: Summary of Sarbanes Oxley Act of 2002 217 Appendix B: The IMA Code of Conduct for Management Accountants 230 Index 233
Series Title: Foundations of business ethics, 2.
Responsibility: Ronald Duska, Brenda Shay Duska, Julie Ragatz.


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Praise for the first edition: "This book is a long awaited and significant contribution to business ethics. At last, a book that addresses the full range of accounting, tax, and audit issues, Read more...

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