Accounting Ethics

ISBN-10: 1405196130
ISBN-13: 9781405196130
Edition: 2nd 2011
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Book details

Edition: 2nd
Copyright year: 2011
Publisher: John Wiley & Sons, Limited
Publication date: 3/18/2011
Binding: Paperback
Pages: 256
Size: 6.50" wide x 9.25" long x 3.75" tall
Weight: 0.946
Language: English

#60;b#62;Ronald F. Duska#60;/b#62; is Professor of Ethics and holder of the Charles Lamont Post Chair of Ethics and the Professions at The American College, Bryn Mawr, PA.#60;br#62;#60;p#62;#60;b#62;Brenda Shay Duska#60;/b#62; MT, CPA, 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 & Associates, PC.

Acknowledgments
Preface
Introduction
The Nature of Accounting and the Chief Ethical Difficulty: True Disclosure
The Nature of Accounting
Ethics of Disclosure
The Financial Statement
Roles an Accountant can Fulfill
Development of Explicit Accounting Standards and Regulations
The Sarbanes-Oxley Act (SOX)
Recent Scandals that Provoked More Regulation
Conclusions
Ethical Behavior in Accounting: What Is Ethics?
What Is Ethics?
Ethics: The Intellectual Enterprise
Actions
Social Practices, Institutions, and Systems
Why Study Ethics?
Being Ethical: How to Determine What to Do
Questions to Ask to Justify an Action: The Basis of Ethical Theory
Using the Reasons
Ethical Dilemmas
Some Classic Moral Dilemmas
Ethical Behavior in Accounting: Ethical Theory
Egoism
Utilitarianism
Kant and Deontology
Deontological Ethics
The First Formula of the Categorical Imperative
The Second Formula of the Categorical Imperative
Virtue Ethics
Accounting as a Profession: Characteristics of a Profession
Accounting Codes of Conduct
AICPA Professional Code of Conduct
Code Principles
Criticisms of the Code of Conduct
The Rules of the Code of Conduct
Section 100 - Independence, Integrity, and Objectivity
Section 200 - General Standards Accounting Principles
Section 300 - Responsibilities to Clients
Section 400 - Responsibilities to Colleagues
Section 500 - Other Responsibilities and Practices
The Auditing Function
The Ethics of Public Accounting
Trust
The Auditor's Responsibility to the Public
The Auditor's Basic Responsibilities
Independence
Independence Risk
Professional Skepticisrn
Reasonable Assurance
The Ethics of Managerial Accounting
Reasons Used to Justify Unethical Behaviors
Blowing the Whistle
The Ethics of Tax Accounting
Ethics Applied to the Accounting Firm
Accounting as a Business
The Social Responsibility of Business
Good Ethics is Good Business
Ethical Responsibilities of Accounting Firms
The Accounting Profession in Crisis
Afterword: Current Debates on Accounting Issues
Fair Value and Principles vs. Rules
Fair Value Accounting
Arguments for and Against the Fair Value Approach
Summary
Principles vs. Rules
Introduction
Isn't GAAP Already Principles Based?
An Example: The Continental Vending Case
Recent Developments of �Present Fairly�
A Better Question
Argument for a Rules Based Approach
What Would a Principles Based Approach Look Like? The True and Fair Override
Argument for a Principles Based Approach
Conclusion
Summary of Sarbanes-Oxley Act of 2002
The IMA Code of Conduct for Management Accountants
Index

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