Accounting ethics /

• Main Author: Duska, Ronald F., 1937-
• Other Authors: Duska, Brenda Shay, Ragatz, Julie
• Format: eBook
• Language: English
• Published: Chichester, West Sussex, U.K. ; Malden, MA : Wiley-Blackwell, 2011.
• Edition: 2nd ed.
• Series: Foundations of business ethics ; 9.
• Subjects: 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 cri...

Table of Contents:

• 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.