Accounting Ethics

2. Auflage 2011
ISBN: 978-1-4051-9613-0
Verlag: Wiley-Blackwell

Buch, Englisch, 254 Seiten, Format (B × H): 151 mm x 233 mm, Gewicht: 330 g

Reihe: Foundations of Business Ethics

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.
* 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
* Examines the ethical responsibilities of individual accountants as well as accounting firms

Autoren/Hrsg.

Duska, Ronald

Duska, Brenda Shay

Ragatz, Julie Anne

Fachgebiete

• Geisteswissenschaften Philosophie Ethik, Moralphilosophie

Inhaltsverzeichnis

Acknowledgments

Preface

Introduction

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

Appendix A: Summary of Sarbanes-Oxley Act of 2002

Appendix B: The IMA Code of Conduct for Management Accountants

Index

Über Autor(innen)

Ronald Duska is The Charles Lamont Post Chair of Ethics and the Professions at the American College as well as the Director of the Center for Ethics in Financial Services. He is the author and editor of several books including, Contemporary Issues in Business Ethics, Ethics for the Financial Services Professional (with Julie Ragatz, 2008), and Moral Development: From Piaget to Kohlberg.

Brenda Shay Duska MT, CPA, is currently a manager at Del Pizzo & Associates, specializing in taxation. She is a member of the Pennsylvania Institute of Certified Public Accountants and the Society for Financial Service Professionals. She serves on the boards of the non-profit, MusicWorks and the Greater Philadelphia Chapter of the Society for Financial Service Professionals.

Julie Ragatz is Assistant Professor of Ethics at The American College and the Associate Director of The Center for Ethics in Financial Services. She is currently finishing her PhD in philosophy at Temple University where she concentrates on ethical theory and applied ethics.