LEADER 05590nam 2200733Ia 450 001 9910130858803321 005 20240514045951.0 010 $a1-283-40834-1 010 $a9786613408341 010 $a1-4443-9588-2 010 $a1-4443-9590-4 035 $a(CKB)3460000000003380 035 $a(EBL)792907 035 $a(OCoLC)794327310 035 $a(SSID)ssj0000481997 035 $a(PQKBManifestationID)11331251 035 $a(PQKBTitleCode)TC0000481997 035 $a(PQKBWorkID)10525818 035 $a(PQKB)10626034 035 $a(MiAaPQ)EBC792907 035 $a(Au-PeEL)EBL792907 035 $a(CaPaEBR)ebr10510667 035 $a(CaONFJC)MIL340834 035 $a(MiAaPQ)EBC7104651 035 $a(Au-PeEL)EBL7104651 035 $a(EXLCZ)993460000000003380 100 $a20101005d2011 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aAccounting ethics /$fRonald Duska, Brenda Shay Duska, Julie Ragatz 205 $a2nd ed. 210 $aChichester, West Sussex ;$aMalden, MA $cWiley-Blackwell$d2011 215 $a1 online resource (255 p.) 225 1 $aFoundations of business ethics ;$v9 300 $aDescription based upon print version of record. 311 $a1-4051-9613-0 320 $aIncludes bibliographical references and index. 327 $aAccounting 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 327 $aIV 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 327 $aChapter 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 327 $aII 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 327 $aV 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 327 $aAppendix A: Summary of Sarbanes-Oxley Act of 2002 330 $aThis new edition of Accounting Ethics has been comprehensively updated to deal with the significant changes within the accounting profession since 2002; the authors systematically explore the new range of ethical issues that have arisen as a result of recent developments, including the financial crisis of 2008. Highlights the debates over the use of fair-value accounting and principles- versus rules-based standardsOffers a comprehensive overview of ethics in accounting, as well as an examination of and recommendations for solving the current crisis in this fiel 410 0$aFoundations of business ethics ;$v9. 606 $aAccountants$xProfessional ethics 606 $aAccounting$xMoral and ethical aspects 615 0$aAccountants$xProfessional ethics. 615 0$aAccounting$xMoral and ethical aspects. 676 $a174.9657 676 $a174/.9657 700 $aDuska$b Ronald F.$f1937-$0116306 701 $aDuska$b Brenda Shay$0902365 701 $aRagatz$b Julie$0902366 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910130858803321 996 $aAccounting ethics$92017094 997 $aUNINA