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Accounting Ethics

Accounting Ethics - 03 edition

ISBN13: 978-0631216513

Cover of Accounting Ethics 03 (ISBN 978-0631216513)
ISBN13: 978-0631216513
ISBN10: 0631216510
Cover type:
Edition/Copyright: 03
Publisher: Blackwell Publishers
Published: 2003
International: No

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Accounting Ethics - 03 edition

ISBN13: 978-0631216513

Ronald F. Duska

ISBN13: 978-0631216513
ISBN10: 0631216510
Cover type:
Edition/Copyright: 03
Publisher: Blackwell Publishers

Published: 2003
International: No
Summary

Accounting Ethics uses concrete examples and case studies, including current situations such as the Enron/Arthur Andersen debacle, to examine the ethical responsibilities of individual accountants as well as accounting firms.

  • Offers a comprehensive overview of ethics in accounting, as well as an examination of and recommendations for solving the current crisis in this field.
  • Investigates the nature and purpose of accounting.
  • Uses concrete examples and case studies, including current situations such as the Enron/Arthur Andersen debacle.
  • Examines the ethical responsibilities of individual accountants as well as accounting firms .

Table of Contents

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.

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Cover of Accounting Ethics 2nd edition

Accounting Ethics - 2nd edition

ISBN13: 978-1405196130
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