Accounting ethics by Ronald Duska, Brenda Shay Duska and Kenneth Wm. Kury
By: Duska, Ronald.
Contributor(s): Duska, Brenda Shay | Kury, Kenneth Wm.Publisher: Hoboken, N.J. : Wiley, 2018Edition: 3rd ed.Description: viii, 242 p. ; electronic resource.ISBN: 9781119118787.Subject(s): Ethics | Professional ethics | Business ethics | Accountants | Directors | Ethical pronouncements | Accounting guidelinesOnline resources: Download as an eBook
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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. APPENDICES: Summary of Sarbanes-Oxley Act of 2002 -- IMA Statement of Ethical Professional Practice.
Discusses the nature and purpose of accounting and the ethical principles governing accountants' responsibilities, including the specific principles and rules contained in different accounting codes. Explores the major areas of work in which accountants are engaged - auditing, managerial accounting and tax accounting - and the ethical responsibilities associated with each area. Covers the contemporary regulatory environment in the United States including the Sarbanes-Oxley Act and the updated AICPA Code of Conduct.