Accounting ethics Ronald F Duska, Brenda Shay Duska, Kenneth Wm Kury. John Wiley & Sons, 2018 A trusted resource on the complex ethical questions that define the accounting profession. An accountant’s practice depends on making difficult decisions. To achieve the best results, individual accountants and accounting firms need a clear understanding of the ethical duties and decision-making involved in the four major functions of modern accounting—auditing, management accounting, tax accounting, and consulting—as well as a strong sense of ethical conduct to guide the certification and validation of reliable financial records. Now in its third edition, Accounting Ethics is a thorough and engaging exploration of the ethical issues that accountants encounter in their professional lives. Since the publication of the first edition in 2002, Accounting Ethics has become an indispensable resource for accounting courses and certification programs worldwide, known for its focus on real-world application, practical advice, reader-friendly guidance, and its insight into the effects of global change on the profession. Together with coverage of the contemporary regulatory environment— including the Sarbanes-Oxley Act, the Public Company Accounting Oversight Board, and the Dodd–Frank Wall Street Reform and Consumer Protection Act—this revised edition features expanded pedagogical resources such as new end-of-chapter case studies and discussion questions, and includes the updated AICPA Code of Conduct. Concise and dependable, Accounting Ethics sustains its reputation as an authoritative resource for practicing accountants, new professionals, students of accounting, and those who are considering the profession. Accounting ethics This book deals with the nature of ethical guidance for accountants and traces the processes of its evolution in so far as that assists the understanding of today's Guide to Professional Ethics. The aim of the book is to introduce accountancy ethics to a wider public, including students of accountancy and academics in the field. Cited by 65 Related articles. J Maurice - 1996 - philpapers.org Ethical issues in accounting J Blake, C Gowthorpe - 2005 - books.google.com Ethical Issues in Accounting offers a comprehensive and accessible introduction for students and teachers of business studies and accountancy as well as the practicing accountant. The book covers the ethical implications of several aspects of accounting:* ethics and taxation* creative accounting* ethics in accounting regulation* ethical dilemmas in the public sector* whistleblowing* various aspects of social accounting, including environmental accounting. The fitness of the accounting profession as guardians of accounting and auditing ethics is … Cited by 62 Related articles. Understanding Accounting Ethics VJ Love - The CPA Journal, 2008 - search.proquest.com The authors of Understanding Accounting Ethics, Second Edition, take a different but complementary, approach to addressing ethics to that of Ethics for CPAs, a book I reviewed in the January 2003 CPA Journal. That book lays out all of the relevant rules contained in the various professional and regulatory codes of conduct. Understanding Accounting Ethics, on the other hand, equips readers with a framework to measure the ethical character of their actions outside and above the rules to determine if they are" doing the right thing." Cited by 6 Related articles Accounting and business ethics: An introduction K McPhail, D Walters - 2009 - books.google.com Despite the enormous impact of various accounting scandals on the accounting profession, the general malaise amongst the profession more broadly, and the significant legislative and institutional reforms that have taken place as a result, there are still surprisingly few textbooks on accounting ethics. This concise introductory text takes a broad view of ethics and accounting, taking into account contemporary social trends, such as globalization and terrorism. Rather than delineating codes of professional conduct, this text pushes the reader … Cited by 146 Related articles Accounting Ethics: Crisis in accounting ethics JE Ketz - 2006 - books.google.com The ruination of investors in Enron, WorldCom, Waste Management, Aldelphia, Tyco and scores of other business concerns has raised questions about the adequacy and relevance of academic research into accounting ethics, as well as the ethical nature of professional parties. This research collection includes important papers from key journals and books that reassess theories, research studies, and professional practices in the field of accounting ethics. In addition to examining the current crisis in the creditability of financial reports, many … Cited by 14 Related articles ACCOUNTING ETHICS-RESPONSIBILITY VERSUS CREATIVITY. VI Uşurelu, D Loghin - Annals of the University of Petrosani …, 2010 - academia.edu Professional accountants are ordered in some point in their life to take certain decisions that are ethical or not. Accounting ethics is an important aspect of an accountant's work. In the last decades has increased so much interest in accounting ethics so that the financial statements should be prepared to come to include a descriptive report of accounting professionals who have created and filled these situations. This report should include any information considered relevant about factors that influence ethical behaviour. Cited by 43 Related articles Accounting ethics RF Duska, BS Duska, KW Kury - 2018 - books.google.com A trusted resource on the complex ethical questions that define the accounting profession An accountant's practice depends on making difficult decisions. To achieve the best results, individual accountants and accounting firms need a clear understanding of the ethical duties and decision-making involved in the four major functions of modern accounting—auditing, management accounting, tax accounting, and consulting— as well as a strong sense of ethical conduct to guide the certification and validation of reliable financial records. Now in … Cited by 433 Related articles Accounting for the public interest S Mintz - 2014 - Springer The chapters summarized below are the thoughts of scholars who have devoted a great deal of time to analyzing the role of accounting to society. I am deeply indebted to them for their contribution to this book and furtherance of the dialogue that must continue to evolve as professionalism in accounting meets the challenge of reporting on matters that threaten the public interest. Cited by 12 Related articles Accounting ethics Iris Stuart, Bruce Stuart, Lars JT Pedersen John Wiley & Sons, 2014 Balancing both technical proficiency and ethical sensibility, Accounting Ethics provides a decision model approach to accounting, aiding both student comprehension and supporting the instructor in emphasizing the key elements of the decision process that shapes the technically and ethically competent professional accountant. Includes a decision model which guides students through the process of ethical decision making. Emphasizes the individual accountant’s decision making on both technical and ethical matters. Provides a focus on technical competencies and teaches students how to apply their knowledge through the provision of exercises and cases. Author team includes a blend of skills and experience: a philosopher, an accountant and an expert in business ethics. Strong pedagogical framework that includes study questions, review lists of chapter ‘take-ways’, and review checklists of key ideas. Provides an international perspective on fraud issues.
