Accounting ethics /

• Κύριος συγγραφέας: Duska, Ronald F., 1937-
• Άλλοι συγγραφείς: Duska, Brenda Shay, Ragatz, Julie
• Μορφή: Ηλ. βιβλίο
• Γλώσσα: English
• Έκδοση: Chichester, West Sussex, U.K. ; Malden, MA : Wiley-Blackwell, 2011.
• Έκδοση: 2nd ed.
• Σειρά: Foundations of business ethics ; 9.
• Θέματα: Accountants > Professional ethics.; Accounting > Moral and ethical aspects.; Accounting.; Bedrijfsethiek.; Electronic books.

 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. It highlights the debates over the use of fair-value accounting and principles- versus rules-based standards; 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; and, examines the ethical responsibilities of individual accountants as well as accounting firms. 

 The nature of accounting and the chief ethical difficulty: true disclosure --   Ethical behavior in accounting: what is ethics? --   Ethical behavior in accounting: ethical theory --   Accounting as a profession: characteristics of a profession --   Accounting codes of conduct --   The rules of the code of conduct --   The auditing function --   The ethics of managerial accounting --   The ethics of tax accounting --   Ethics applied to the accounting firm --   Afterword: current debates on accounting issues --   Appendix A:   Summary of the Sarbanes-Oxley Act of 2002 --   Appendix B:   The IMA Code of Conduct for management accountants.