Description:
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 crisis of 2008.
Accounting Ethics, Second Edition:
Highlights the debates over the use of fair-value accounting and principles versus rules-based standards
Offers a comprehensive overview of ethics in accounting, as well as an examination of and recommendations for solving the current crisis in this field
Investigates the nature and purpose of accounting
Uses concrete examples and case studies, including current situations
Examines the ethical responsibilities of individual accountants as well as accounting firms
Product Details:
Copyright 2011
ISBN 978-1-4051-9613-0
Paperback, 256 pages
John Wiley & Sons Publishing
Table of Contents:
Chapter 1: The Nature of Accounting and the Chief Ethical Difficulty: True Disclosure
Chapter 2: Ethical Behavior in Accounting: What Is Ethics?
Chapter 3: Ethical Behavior in Accounting: Ethical Theory
Chapter 4: Accounting as a Profession: Characteristics of a Profession
Chapter 5: Accounting Codes of Conduct
Chapter 6: The Rules of the Code of Conduct
Chapter 7: The Auditing Function
Chapter 8: The Ethics of Managerial Accounting
Chapter 9: The Ethics of Tax Accounting
Chapter 10: Ethics Applied to the Accounting Firm
Afterword: Current Debates on Accounting Issues