Accounting ethics / / Ronald Duska, Brenda Shay Duska, Julie Ragatz

• Record Nr.: UNINA9910130858803321
• Autore: Duska Ronald F. <1937->
• Pubbl/distr/stampa: Chichester, West Sussex ; ; Malden, MA, : Wiley-Blackwell, 2011
• ISBN: 1-283-40834-1; 9786613408341; 1-4443-9588-2; 1-4443-9590-4
• Edizione: [2nd ed.]
• Descrizione fisica: 1 online resource (255 p.)
• Collana: Foundations of business ethics ; ; 9
• Altri autori (Persone): DuskaBrenda Shay; RagatzJulie
• Disciplina: 174.9657; 174/.9657
• Soggetti: Accountants - Professional ethics; Accounting - Moral and ethical aspects
• Lingua di pubblicazione: Inglese
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Note generali: Description based upon print version of record.
• Nota di bibliografia: Includes bibliographical references and index.
• Nota di contenuto: Accounting Ethics, SECOND EDITION; Table of Contents; Acknowledgments; Preface; Introduction; Chapter One: The Nature of Accounting and the Chief Ethical Difficulty: True Disclosure; I The Nature of Accounting; II Ethics of Disclosure; III The Financial Statement; IV Roles an Accountant can Fulfill; V Development of Explicit Accounting Standards and Regulations; VI The Sarbanes-Oxley Act (SOX); VII Recent Scandals that Provoked More Regulation; VIII Conclusions; Chapter Two: Ethical Behavior in Accounting: What Is Ethics?; I What Is Ethics?; II Ethics: The Intellectual Enterprise; III Actions; IV Social Practices, Institutions, and SystemsV Why Study Ethics?; VI Being Ethical: How to Determine What to Do; VII Questions to Ask to Justify An Action: The Basis of Ethical Theory; VIII Using the Reasons; IX Ethical Dilemmas; X Some Classic Moral Dilemmas; Chapter Three: Ethical Behavior in Accounting: Ethical Theory; I Egoism; II Utilitarianism; III Kant and Deontology; IV Deontological Ethics; V The First Formula of the Categorical Imperative; VI The Second Formula of the Categorical Imperative; VII Virtue Ethics; Chapter Four: Accounting As a Profession: Characteristics of a ; ProfessionChapter Five: Accounting Codes of Conduct; I AICPA Professional Code of Conduct; II Code Principles; III Criticisms of the Code of Conduct; Chapter Six: The Rules of the Code of Conduct; I Section 100 - Independence, Integrity, and Objectivity; II Section 200 - General Standards Accounting Principles; III Section 300 - Responsibilities to Clients; IV Section 400 - Responsibilities to Colleagues; V Section 500 - Other Responsibilities and Practices; Chapter Seven: The Auditing Function; I The Ethics of Public Accounting; II TrustIII The Auditor's Responsibility to the Public; IV The Auditor's Basic Responsibilities; V Independence; VI Independence Risk; VII Professional Skepticism; VIII Reasonable Assurance; Chapter Eight: The Ethics of Managerial Accounting; I Reasons Used to Justify Unethical Behaviors; II Blowing the Whistle; Chapter Nine: The Ethics of Tax Accounting; Chapter Ten: Ethics Applied to the Accounting Firm; I Accounting as a Business; II The Social Responsibility of Business; III Good Ethics is Good Business; IV Ethical Responsibilities of Accounting Firms; V The Accounting Profession in CrisisAfterword: Current Debates on Accounting Issues; I Fair Value and Principles vs. Rules; II Fair Value Accounting; III Arguments For and Against the Fair Value Approach; IV Summary; V Principles vs. Rules; VI Introduction; VII Isn't GAAP Already Principles Based?; VIII An Example: The Continental Vending Case; IX Recent Developments of " Present Fairly"; X A Better Question; XI Argument for a Rules Based Approach; XII What Would a Principles Based Approach Look Like? The True and Fair Override; XIII Argument for a Principles Based Approach; XIV Conclusion; Appendix A: Summary of Sarbanes-Oxley Act of 2002
• Sommario/riassunto: 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 standardsOffers a comprehensive overview of ethics in accounting, as well as an examination of and recommendations for solving the current crisis in this fiel