Accounting Ethics / Edition 1

Accounting Ethics / Edition 1

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by Ronald Duska, Brenda Shay Duska
     
 

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ISBN-10: 0631216502

ISBN-13: 9780631216506

Pub. Date: 03/07/2003

Publisher: Wiley

Accounting Ethics uses real-life examples, including the Enron/Arthur Andersen debacle, to examine the ethical responsibilities of individual accountants as well as accounting firms.

The book begins by investigating the nature and purpose of accounting and follows with a brief study of the nature and use of ethical principles in determining accountants'

Overview

Accounting Ethics uses real-life examples, including the Enron/Arthur Andersen debacle, to examine the ethical responsibilities of individual accountants as well as accounting firms.

The book begins by investigating the nature and purpose of accounting and follows with a brief study of the nature and use of ethical principles in determining accountants' responsibilities. Because accounting is governed by a code of ethics, it examines the ethical imperatives that bind professionals and the specific principles and rules that various accounting codes dictate. Next, the book explores the major types of practices in which accountants engage -- auditing, managerial accounting, and tax accounting -- and the responsibilities associated with those practices. The book concludes with an investigation into the ethical responsibilities of accounting firms, and the pressures that militate against the fulfilling of those responsibilities.

Product Details

ISBN-13:
9780631216506
Publisher:
Wiley
Publication date:
03/07/2003
Series:
Foundations of Business Ethics Series
Pages:
336
Product dimensions:
5.96(w) x 9.44(h) x 1.18(d)

Table of Contents

Prefaceix
Acknowledgmentsxi
Enron, Arthur Andersen, and the Financial Markets: A Chronology of Wall Street Journal Articlesxiii
And then there was WorldComxlviii
Introduction1
1The Nature of Accounting and the Chief Ethical Difficulty: True Disclosure7
2Ethical Behavior in Accounting: What is Ethics?24
3Ethical Behavior in Accounting: Ethical Theory45
4Accounting as a Profession65
5Accounting Codes of Ethics: The Principles74
6Accounting Codes of Ethics: The Rules93
7Ethics in Auditing: The Auditing Function106
8The Ethics of Managerial and Financial Accounting140
9The Ethics of Tax Accounting156
10The Ethics of the Accounting Firm: The Accounting Profession in Crisis173
Appendix IThe Code of Professional Conduct of the American Institute of Certified Public Accountants199
Appendix IIInstitute of Management Accountants: Ethical Standards213
Appendix IIIStatement on Auditing Standards: A Summary217
Appendix IVRevision of the Securities and Exchange Commission's Auditor Independence Requirements234
Appendix VStatements on Standards for Tax Services Nos 1-8245
Index269

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Accounting Ethics 3 out of 5 based on 0 ratings. 1 reviews.
Anonymous More than 1 year ago
Though this was an ethics book, it could have just as easily been about ethics in another profession and not specifically accounting. It provides a good overview, especially with looks into Enron and Worldcom. However, not as in-depth as others have been in the area and too often repeats itself with some fluff. It is useful to a certain extent but not at all what I was expecting.