03069nam a2200373Ia 4500 20260803094101.0 251212s2011 xx 000 0 und d Accounting ethics / Ronald Duska. Duska, Ronald Duska, Brenda Shay; Ragatz, Julie Cheschester, wset sussey : Wiley-Blackwell, 2011. 2nd xi, 241 p.: 23 cm. Includes bibliographic references and index 978-1-4051-9613-0 Accounting Moral and ethical aspects Accountants Professional ethics CIR 174.9657 D94 2011 0 0 0 1 0 1 0 0 0 1 1 0 HED4130 English CollLib 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. "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. 1 Text Unmediated Volume lcc BK rizal 2015-04-07 23:18:23 mlsalud 2025-07-03 14:58:40 4626 4607 4607 0 0 ddc 0 0 HED HED HED 2025-12-21 174.9657 D94 HED4130 2026-06-02 00:00:00 2025-12-21 BK