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Accounting ethics / Ronald F. Duska and Brenda Shay Duska.

By: Contributor(s): Material type: TextTextSeries: Foundations of business ethics ; 2.Publisher: Malden, MA : Blackwell Pub., 2003Description: li, 277 pages ; 24 cmContent type:
  • text
Media type:
  • unmediated
Carrier type:
  • volume
ISBN:
  • 0631216502
  • 9780631216506
  • 0631216510
  • 9780631216513
Subject(s): DDC classification:
  • 174.9657 21
LOC classification:
  • HF5625.15 .D87 2003
Contents:
Enron, Arthur Andersen, and the Financial Markets: A Chronology of Wall Street Journal Articles -- And then there was WorldCom -- 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 -- App. I. The Code of Professional Conduct of the American Institute of Certified Public Accountants -- App. II. Institute of Management Accountants: Ethical Standards -- App. III. Statement on Auditing Standards: A Summary -- App. IV. Revision of the Securities and Exchange Commission's Auditor Independence Requirements -- App. V. Statements on Standards for Tax Services Nos. 1-8.
Review: "Accounting Ethics uses real-life examples, including the Enron/Arthur Andersen Debacle, the 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."--BOOK JACKET.
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Holdings
Item type Current library Call number Copy number Status Date due Barcode
Book City Campus City Campus Main Collection 174.9657 DUS (Browse shelf(Opens below)) 1 Available A310188B

Includes bibliographical references and index.

Enron, Arthur Andersen, and the Financial Markets: A Chronology of Wall Street Journal Articles -- And then there was WorldCom -- 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 -- App. I. The Code of Professional Conduct of the American Institute of Certified Public Accountants -- App. II. Institute of Management Accountants: Ethical Standards -- App. III. Statement on Auditing Standards: A Summary -- App. IV. Revision of the Securities and Exchange Commission's Auditor Independence Requirements -- App. V. Statements on Standards for Tax Services Nos. 1-8.

"Accounting Ethics uses real-life examples, including the Enron/Arthur Andersen Debacle, the 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."--BOOK JACKET.

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