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Accounting ethics / / Ronald Duska, Brenda Shay Duska, Julie Ragatz
| Accounting ethics / / Ronald Duska, Brenda Shay Duska, Julie Ragatz |
| Autore | Duska Ronald F. <1937-> |
| Edizione | [2nd ed.] |
| Pubbl/distr/stampa | Chichester, West Sussex ; ; Malden, MA, : Wiley-Blackwell, 2011 |
| Descrizione fisica | 1 online resource (255 p.) |
| Disciplina |
174.9657
174/.9657 |
| Altri autori (Persone) |
DuskaBrenda Shay
RagatzJulie |
| Collana | Foundations of business ethics |
| Soggetto topico |
Accountants - Professional ethics
Accounting - Moral and ethical aspects |
| ISBN |
1-283-40834-1
9786613408341 1-4443-9588-2 1-4443-9590-4 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| 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 |
| Record Nr. | UNINA-9910130858803321 |
Duska Ronald F. <1937->
|
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| Chichester, West Sussex ; ; Malden, MA, : Wiley-Blackwell, 2011 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Contemporary reflections on business ethics / / Ronald Duska ; edited by Norman E. Bowie and Patricia H. Werhane
| Contemporary reflections on business ethics / / Ronald Duska ; edited by Norman E. Bowie and Patricia H. Werhane |
| Autore | Duska Ronald F. <1937-> |
| Edizione | [Second edition.] |
| Pubbl/distr/stampa | Cham, Switzerland : , : Springer, , [2022] |
| Descrizione fisica | 1 online resource (337 pages) |
| Disciplina | 174.4 |
| Collana | Issues in Business Ethics |
| Soggetto topico |
Social responsibility of business
Business ethics Industrial management |
| ISBN | 3-030-73928-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910568238903321 |
|
Duska Ronald F. <1937->
|
||
| Cham, Switzerland : , : Springer, , [2022] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||