By Ronald Duska
This re-creation of Accounting Ethics has been comprehensively up-to-date to accommodate the numerous alterations in the accounting career for the reason that 2002; the authors systematically discover the hot diversity of moral matters that experience arisen due to fresh advancements, together with the monetary situation of 2008.
- Highlights the debates over using fair-value accounting and rules- as opposed to rules-based criteria
- Offers a entire evaluation of ethics in accounting, in addition to an exam of and proposals for fixing the present drawback during this box
- Investigates the character and function of accounting
- Uses concrete examples and case experiences, together with present occasions
- Examines the moral duties of person accountants in addition to accounting corporations
Chapter One the character of Accounting and the executive moral hassle: actual Disclosure (pages 9–30):
Chapter moral habit in Accounting: what's Ethics? (pages 31–49):
Chapter 3 moral habit in Accounting: moral conception (pages 51–67):
Chapter 4 Accounting as a occupation: features of a career (pages 69–76):
Chapter 5 Accounting Codes of behavior (pages 77–92):
Chapter Six the foundations of the Code of behavior (pages 93–107):
Chapter Seven The Auditing functionality (pages 109–134):
Chapter 8 The Ethics of Managerial Accounting (pages 135–149):
Chapter 9 The Ethics of Tax Accounting (pages 151–166):
Chapter Ten Ethics utilized to the Accounting enterprise (pages 167–183):
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Extra resources for Accounting Ethics, Second Edition
Ethical scandals in the accounting profession abound. S. attorney for the Southern District of New York, said … Mr. Friehling conducted sham audits that allowed Mr. Madoff to perpetuate the fraud. Mr. Dassin said that, by falsely certifying that he audited financial statements for Bernard L. Madoff Investment Securities LLC, Mr. Friehling ‘helped foster the illusion that Mr. ’ ”1 Let’s go back to the beginning of the decade. In January 2000, the New York Times reported that the SEC found that partners and employees at PricewaterhouseCoopers routinely violated rules forbidding their ownership of stock in companies they were auditing.
11 Heather Timmons and Bettina Wassener, “Satyam Chief Admits Huge Fraud,” New York Times, January 7, 2009. 10 34 What Is Ethics? 12 To what extent each of the accounting firms is culpable, we will leave to the courts and the Public Company Accounting Oversight Board (PCAOB) to determine. For our purposes, these cases indicate the necessity to scrutinize ethical behavior in accounting. Indeed, the Sarbanes–Oxley Act mandates the PCAOB to establish ethical standards. As we have shown, there are numerous stories about questionable or “unethical” behavior by accountants.
The deliberate actions we designate as “ethical” or “unethical” are usually actions that benefit or harm other people or ourselves in some serious way. IV Social Practices, Institutions, and Systems Human actions are not the only subject matter for ethics. Besides actions, ethics examines and evaluates social practices. Whereas actions are individual activities, such as John’s stealing in a specific situation, a social practice is a class of individual actions. When we say, “Stealing is wrong,” we are evaluating a social practice and not a specific action.
Accounting Ethics, Second Edition by Ronald Duska