Name: Accounting Ethics von Ronald F. Duska (Charles Lamont Post Chair of Ethics and the Professions, The American College)
SKU: 9780631216513
Price: 4.99 EUR
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Accounting Ethics Zusammenfassung

Accounting Ethics Ronald F. Duska (Charles Lamont Post Chair of Ethics and the Professions, The American College)

Accounting Ethics uses real-life examples, including the Enron/Arthur Andersen debacle, to examine the ethical responsibilities of individual accountants as well as accounting firms. 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. Because accounting is governed by a code of ethics, 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 book concludes with an investigation into the ethical responsibilities of accounting firms, and the pressures that militate against the fulfilling of those responsibilities.

Accounting Ethics Bewertungen

Accounting Ethics is a book for our troubled times. The Duskas provide a basic primer on ethics for accounting that is helpful to accountants and non-accountants alike. They deftly weave the saga of Enron and Arthur Andersen through a practical and realistic presentation of accounting ethics.--Thomas W. Dunfee, The Wharton School, University of Pennsylvania This book is a long awaited and significant contribution to business ethics. At last, a book that addresses the full range of accounting, tax, and audit issues, integrating the perspective of the accounting profession with that of a trained ethicist. This is a must-read for everyone in the accounting profession and in business ethics. Bravo Duskas! --Patricia H. Werhane, Darden Graduate School, University of Virginia Accounting Ethics offers a superb, accessible introduction to the traditions and responsibilities of individual accountants and their firms.--Carlin Romano, The Philadelphia Inquirer ... the author's clear, practical, and jargon-free presentation makes this book a valuable resource or nonaccountants and required reading for every accountant and student of accounting. --Choice, November 2003 ...this textbook is likely to be very useful. It is easy to read, informative and provides a good base for discussion. --Stuart Turley, University of Manchester As a guide to the basic issues and ideas concerning ethics for students with little prior exposure to the debates in accounting and the theories in ethics, this text is likely to be very useful. It is easy to read, informative and provides a good base for discussion.--European Accounting Review

Über Ronald F. Duska (Charles Lamont Post Chair of Ethics and the Professions, The American College)

Ronald Duska is Professor of Ethics and the Charles Lamont Post Chair of Ethics and the Professions at The American College. Brenda Duska M.T., C.P.A, is Vice-President of Finance and Administration at Rosemont College, and has extensive experience both as an auditor and tax-accountant with various accounting firms, most recently Del Pizzo and Associates.

Inhaltsverzeichnis

Preface. Acknlwledgments. Enron, Arthur Andersen, and the Financial Markets: A Chronology of Wall Street Journal Articles. And then there was WorldCom. Introduction. 1. The Nature of Accounting and the Chief Ethical Difficulty: True Disclosure. 2. Ethical Behavior in Accounting: What is Ethics? 3. Ethical Behavior in accounting: Ethical Theory. 4. Accounting as a Profession. 5. Accounting Codes of Ethics: The Principles. 6. Accounting Codes of Ethics: The Rules. 7. Ethics in Auditing: The Auditing Function. 8. The Ethics of Managerial and Financial Accounting. 9. The Ethics of Tax Accounting. 10. The Ethics of the Accounting Firm; The Accounting Profession in Crisis. Appendix I: The Code of Professional Conduct of the American Institute of Certified Public Accountants. Appendix II: Institute of Management Accountants: Ethical Standards. Appendix III: Statement on Auditing Standards: A Summary. Appendix IV: Revision of the Securities and Exchange Commission's Auditor Independence Requirements. Appendix V: Statements on Standards for Tax Services Nos 1-8. Index.

Zusätzliche Informationen

Sku

GOR008466011

ISBN 13

9780631216513

ISBN 10

0631216510

Titel

Accounting Ethics Ronald F. Duska (Charles Lamont Post Chair of Ethics and the Professions, The American College)

Autor

Ronald F. Duska (Charles Lamont Post Chair of Ethics and the Professions, The American College)

Serien

Foundations of Business Ethics

Zustand

Gebraucht - Sehr Gut

Bindung

Broschiert

Verlag

John Wiley and Sons Ltd

Datum

20021220

Anzahl der Seiten

336

Preise

N/A

Begleitschreiben

Die Abbildung des Buches dient nur Illustrationszwecken, die tatsächliche Bindung, das Cover und die Auflage können sich davon unterscheiden.

Hinweis

Dies ist ein gebrauchtes Buch. Es wurde schon einmal gelesen und weist von der früheren Nutzung Gebrauchsspuren auf. Wir gehen davon aus, dass es im Großen und Ganzen in einem sehr guten Zustand ist. Sollten Sie jedoch nicht vollständig zufrieden sein, setzen Sie sich bitte mit uns in Verbindung.