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More About This Textbook
Overview
Accounting Ethics uses concrete examples and case studies, including current situations such as the Enron/Arthur Andersen debacle, to examine the ethical responsibilities of individual accountants as well as accounting firms.
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Meet the Author
Ronald F. Duska is Professor of Ethics and holder of the Charles Lamont Post Chair of Ethics and the Professions at The American College, Bryn Mawr, PA.
Brenda Shay Duska MT, CPA, is Vice-President of Finance and Administration at Rosemont College, and has extensive experience both as an auditor and tax-accountant with various accounting firms, most recently Del Pizzo & Associates, PC.
Table of Contents
Preface.
Acknlwledgments.
Enron, Arthur Andersen, and the Financial Markets: A Chronology of Wall Street Journal Articles.
And then there was WorldCom.
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.
5. Accounting Codes of Ethics: The Principles.
6. Accounting Codes of Ethics: The Rules.
7. Ethics in Auditing: The Auditing Function.
8. The Ethics of Managerial and Financial Accounting.
9. The Ethics of Tax Accounting.
10. The Ethics of the Accounting Firm; The Accounting Profession in Crisis.
Appendix I: The Code of Professional Conduct of the American Institute of Certified Public Accountants.
Appendix II: Institute of Management Accountants: Ethical Standards.
Appendix III: Statement on Auditing Standards: A Summary.
Appendix IV: Revision of the Securities and Exchange Commission's Auditor Independence Requirements.
Appendix V: Statements on Standards for Tax Services Nos 1-8.
Index.