Accounting Ethics - 03 edition

"Accounting Ethics is a book for our troubled times. The Duskas provide a basic primer on ethics for accounting that is helpful to accountants and non-accountants alike. They deftly weave the saga of Enron and Arthur Andersen through a practical and realistic presentation of accounting ethics."

--Thomas W. Dunfee, The Wharton School, University of Pennsylvania

"This book is a long awaited and significant contribution to business ethics. At last, a book that addresses the full range of accounting, tax, and audit issues, integrating the perspective of the accounting profession with that of a trained ethicist. This is a must-read for everyone in the accounting profession and in business ethics. Bravo Duskas!"

--Patricia H. Werhane, Darden Graduate School, University of Virginia

Publisher Web Site, February, 2004

Preface.
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.

Appendices:

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.

Index.