Accounting Ethics, Second Edition



BY RONALD DUSKA, BRENDA SHAY DUSKA, AND JULIE ANNE RAGATZ


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 978-1-40519-613-0
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