TY  - BOOK
AU  - Duska,Ronald F.
AU  - Duska,Brenda Shay
AU  - Ragatz,Julie
TI  - Accounting ethics
T2  - Foundations of business ethics
SN  - 9781405196130 (pbk.)
AV  - HF5625.15 .D87 2011
U1  - 174.9657 22
PY  - 2011///
CY  - Chichester, West Sussex, Malden, MA
PB  - Wiley-Blackwell
KW  - Accountants
KW  - Professional ethics
KW  - Accounting
KW  - Moral and ethical aspects
N1  - Includes bibliographical references and index; 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
N2  - "This new edition of Accounting Ethics has been comprehensively updated to deal with the rapid changes in standards and regulations which have occurred within the accounting profession since 2002. The authors systematically explore the new range of ethical issues which have emerged in recent years, including the significant impact on approaches to ethical problems which resulted from the Sarbanes-Oxley Act, the financial crisis of 2008, and the move to replace GAAP with the International Financial Reporting Standards (IFRS). 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; 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 new topics are addressed in a section which highlights the debates over the use of fair-value accounting and principles- versus rules-based standards. With the additional expertise of Julie Ragatz as co-author, Accounting Ethics, 2nd Edition remains a significant and highly informative text for anyone studying or working in the area of Business Ethics."--P. 4 of cover
ER  -