TY - BOOK AU - Duska,Ronald F. AU - Duska,Brenda Shay AU - Ragatz,Julie TI - Accounting ethics T2 - Foundations of business ethics SN - 9781444395907 AV - HF5625.15 .D87 2011eb U1 - 174/.9657 22 PY - 2011/// CY - Chichester, West Sussex, U.K., Malden, MA PB - Wiley-Blackwell KW - Accountants KW - Professional ethics KW - Accounting KW - Moral and ethical aspects KW - fast KW - gtt KW - Bedrijfsethiek KW - Electronic books KW - local N1 - Includes bibliographical references and index; 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 --; Afterword: current debates on accounting issues --; Appendix A; Summary of the Sarbanes-Oxley Act of 2002 --; Appendix B; The IMA Code of Conduct for management accountants; Electronic reproduction; [S.l.]; HathiTrust Digital Library; 2011 N2 - 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. It 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; and, examines the ethical responsibilities of individual accountants as well as accounting firms UR - http://onlinelibrary.wiley.com/book/10.1002/9781444395907 ER -