Description
Much has impacted the accounting profession since the 2002 edition, including the Enron/Andersen scandal, passage of the Sarbanes-Oxley Act of 2002, and the financial crisis of 2008. Duska (Center for Ethics in Financial Services, American College, Bryn Mawr, PA) and colleagues provide a straightforward discussion of the ethical challenges that accountants face, ethical theory, characteristics of the profession, and the history of US accounting standards and regulations. The book includes case scenarios, and summaries of the Sarbanes-Oxley Act and the Institute of Management Accountants Code of Conduct. Annotation ©2011 Book News, Inc., Portland, OR (booknews.com)
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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
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