Summary and Info
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. 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 Content: Chapter One The Nature of Accounting and the Chief Ethical Difficulty: True Disclosure (pages 9–30): Chapter Two Ethical Behavior in Accounting: What is Ethics? (pages 31–49): Chapter Three Ethical Behavior in Accounting: Ethical Theory (pages 51–67): Chapter Four Accounting as a Profession: Characteristics of a Profession (pages 69–76): Chapter Five Accounting Codes of Conduct (pages 77–92): Chapter Six The Rules of the Code of Conduct (pages 93–107): Chapter Seven The Auditing Function (pages 109–134): Chapter Eight The Ethics of Managerial Accounting (pages 135–149): Chapter Nine The Ethics of Tax Accounting (pages 151–166): Chapter Ten Ethics Applied to the Accounting Firm (pages 167–183):
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