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 cri...

Πίνακας περιεχομένων:

• 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.