Accounting Ethics uses real-life examples, including the Enron/Arthur Andersen debacle, to examine the ethical responsibilities of individual accountants as well as accounting firms. The book begins by investigating the nature and purpose of accounting and follows with a brief study of the nature and use of ethical principles in determining accountants' responsibilities. Because accounting is governed by a code of ethics, it examines the ethical imperatives that bind professionals and the specific principles and rules that various accounting codes dictate. Next, the book explores the major types of practices in which accountants engage - auditing, managerial accounting, and tax accounting - and the responsibilities associated with those practices. The book concludes with an investigation into the ethical responsibilities of accounting firms, and the pressures that militate against the fulfilling of those responsibilities.
Rezensionen / Stimmen
"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 "Accounting Ethics offers a superb, accessible introduction to the traditions and responsibilities of individual accountants and their firms."--Carlin Romano, The Philadelphia Inquirer "... the author's clear, practical, and jargon-free presentation makes this book a valuable resource or nonaccountants and required reading for every accountant and student of accounting." --Choice, November 2003 "...this textbook is likely to be very useful. It is easy to read, informative and provides a good base for discussion." --Stuart Turley, University of Manchester "As a guide to the basic issues and ideas concerning ethics for students with little prior exposure to the debates in accounting and the theories in ethics, this text is likely to be very useful. It is easy to read, informative and provides a good base for discussion."--European Accounting Review
Reihe
Sprache
Verlagsort
Verlagsgruppe
Zielgruppe
Für höhere Schule und Studium
Für Beruf und Forschung
Maße
Höhe: 229 mm
Breite: 152 mm
Gewicht
ISBN-13
978-0-631-21650-6 (9780631216506)
Copyright in bibliographic data is held by Nielsen Book Services Limited or its licensors: all rights reserved.
Schweitzer Klassifikation
Ronald Duska is Professor of Ethics and the Charles Lamont Post Chair of Ethics and the Professions at The American College. Brenda Duska M.T., C.P.A, is Vice-President of Finance and Administration at Rosemont College, and has extensive experience both as an auditor and tax-accountant with various accounting firms, most recently Del Pizzo and Associates.
Autor*in
The American College, USA
Preface. Acknlwledgments. 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. 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 Nos 1-8. Index.
