Accounting ethics:
Gespeichert in:
| Hauptverfasser: | , , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Chichester [u.a]
Wiley-Blackwell
2011
|
| Ausgabe: | 2. ed., 1. publ. |
| Schriftenreihe: | Foundations of business ethics
2 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis Klappentext |
| Beschreibung: | Previous ed.: Malden, Mass.; Oxford: Blackwell, 2003 Includes bibliographical references and index |
| Beschreibung: | XI, 241 S. |
| ISBN: | 9781405196130 1405196130 |
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| 100 | 1 | |a Duska, Ronald F. |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Accounting ethics |c Ronald Duska ; Brenda Shay Duska ; Julie Anne Ragatz |
| 250 | |a 2. ed., 1. publ. | ||
| 264 | 1 | |a Chichester [u.a] |b Wiley-Blackwell |c 2011 | |
| 300 | |a XI, 241 S. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 490 | 1 | |a Foundations of business ethics |v 2 | |
| 500 | |a Previous ed.: Malden, Mass.; Oxford: Blackwell, 2003 | ||
| 500 | |a Includes bibliographical references and index | ||
| 650 | 4 | |a Accounting / Moral and ethical aspects | |
| 650 | 4 | |a Business ethics | |
| 650 | 4 | |a Ethik | |
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| 689 | 0 | |8 1\p |5 DE-604 | |
| 700 | 1 | |a Duska, Brenda Shay |e Verfasser |4 aut | |
| 700 | 1 | |a Ragatz, Julie |e Verfasser |4 aut | |
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Datensatz im Suchindex
| _version_ | 1811027045408309248 |
|---|---|
| adam_text |
Table
of
Contents
Acknowledgments x
Preface
xii
Introduction
1
1
The Nature of Accounting and the Chief Ethical Difficulty:
True Disclosure
9
I The Nature of Accounting
10
II Ethics of Disclosure
14
III The Financial Statement
17
IV Roles an Accountant can Fulfill
20
V Development of Explicit Accounting Standards
and Regulations
22
VI The Sarbanes-Oxley Act (SOX)
27
VII
Recent Scandals that Provoked More Regulation
29
VIII
Conclusions
30
2
Ethical Behavior in Accounting: What Is Ethics?
31
I What Is Ethics?
34
II Ethics: The Intellectual Enterprise
35
III Actions
35
IV Social Practices, Institutions, and Systems
36
V Why Study Ethics?
36
VI Being Ethical: How to Determine What to Do
38
VII
Questions to Ask to Justify An Action: The Basis
of Ethical Theory
42
VIII
Using the Reasons
46
IX Ethical Dilemmas
47
X Some Classic Moral Dilemmas
48
viii Table of
Contents
3
Ethical Behavior in Accounting: Ethical Theory
51
I Egoism
52
II Utilitarianism
57
III Kant and Deontology
61
IV Deontological Ethics
62
V The First Formula of the Categorical Imperative
64
VI The Second Formula of the Categorical Imperative
65
VII
Virtue Ethics
66
4
Accounting as a Profession: Characteristics of a Profession
69
5
Accounting Codes of Conduct
77
I AICPA Professional Code of Conduct
79
II Code Principles
80
III Criticisms of the Code of Conduct
92
6
The Rules of the Code of Conduct
93
I Section
100 -
Independence, Integrity, and Objectivity
94
II Section
200 -
General Standards Accounting Principles
99
III Section
300 -
Responsibilities to Clients
102
IV Section
400 -
Responsibilities to Colleagues
103
V Section
500 -
Other Responsibilities and Practices
103
7
The Auditing Function
109
I The Ethics of Public Accounting
113
II Trust
115
III The Auditor's Responsibility to the Public
116
IV The Auditor's Basic Responsibilities
118
V Independence
122
VI Independence Risk
127
VII
Professional Skepticism
131
VIII
Reasonable Assurance
133
8
The Ethics of Managerial Accounting
135
I Reasons Used to Justify Unethical Behaviors
140
II Blowing the Whistle
144
9
The Ethics of Tax Accounting
151
10
Ethics Applied to the Accounting Firm
167
I Accounting as a Business
169
II The Social Responsibility of Business
170
Table of
Contents ix
III Good Ethics is Good Business
175
IV Ethical Responsibilities of Accounting Firms
177
V The Accounting Profession in Crisis
177
Afterword: Current Debates on Accounting Issues
185
I Fair Value and Principles vs. Rules
185
II Fair Value Accounting
189
III Arguments For and Against the Fair Value Approach
193
IV Summary
198
V Principles vs. Rules
199
VI Introduction
199
VII
Isn't
GAAP
Already Principles Based?
200
VIII
An Example: The Continental Vending Case
204
IX Recent Developments of "Present Fairly"
206
X A Better Question
207
XI Argument for a Rules Based Approach
208
XII
What Would a Principles Based Approach Look Like?
The True and Fair Override
211
XIII
Argument for a Principles Based Approach
212
XIV
Conclusion
215
Appendix A: Summary of Sarbanes-Oxley Act of
2002 217
Appendix B: The IMA Code of Conduct for Management Accountants
230
Index
233
■'
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ethics
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This new edition
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Anno R.njatz as
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| any_adam_object | 1 |
| author | Duska, Ronald F. Duska, Brenda Shay Ragatz, Julie |
| author_facet | Duska, Ronald F. Duska, Brenda Shay Ragatz, Julie |
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| discipline | Philosophie Wirtschaftswissenschaften |
| edition | 2. ed., 1. publ. |
| format | Book |
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| id | DE-604.BV036686388 |
| illustrated | Not Illustrated |
| indexdate | 2024-09-23T22:19:38Z |
| institution | BVB |
| isbn | 9781405196130 1405196130 |
| language | English |
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| physical | XI, 241 S. |
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| series2 | Foundations of business ethics |
| spelling | Duska, Ronald F. Verfasser aut Accounting ethics Ronald Duska ; Brenda Shay Duska ; Julie Anne Ragatz 2. ed., 1. publ. Chichester [u.a] Wiley-Blackwell 2011 XI, 241 S. txt rdacontent n rdamedia nc rdacarrier Foundations of business ethics 2 Previous ed.: Malden, Mass.; Oxford: Blackwell, 2003 Includes bibliographical references and index Accounting / Moral and ethical aspects Business ethics Ethik Berufsethik (DE-588)4253135-4 gnd rswk-swf Wirtschaftsprüfer (DE-588)4066500-8 gnd rswk-swf Wirtschaftsprüfer (DE-588)4066500-8 s Berufsethik (DE-588)4253135-4 s 1\p DE-604 Duska, Brenda Shay Verfasser aut Ragatz, Julie Verfasser aut Foundations of business ethics 2 (DE-604)BV016507539 2 Digitalisierung UB Bayreuth application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=020605137&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis Digitalisierung UB Bayreuth application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=020605137&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA Klappentext 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Duska, Ronald F. Duska, Brenda Shay Ragatz, Julie Accounting ethics Foundations of business ethics Accounting / Moral and ethical aspects Business ethics Ethik Berufsethik (DE-588)4253135-4 gnd Wirtschaftsprüfer (DE-588)4066500-8 gnd |
| subject_GND | (DE-588)4253135-4 (DE-588)4066500-8 |
| title | Accounting ethics |
| title_auth | Accounting ethics |
| title_exact_search | Accounting ethics |
| title_full | Accounting ethics Ronald Duska ; Brenda Shay Duska ; Julie Anne Ragatz |
| title_fullStr | Accounting ethics Ronald Duska ; Brenda Shay Duska ; Julie Anne Ragatz |
| title_full_unstemmed | Accounting ethics Ronald Duska ; Brenda Shay Duska ; Julie Anne Ragatz |
| title_short | Accounting ethics |
| title_sort | accounting ethics |
| topic | Accounting / Moral and ethical aspects Business ethics Ethik Berufsethik (DE-588)4253135-4 gnd Wirtschaftsprüfer (DE-588)4066500-8 gnd |
| topic_facet | Accounting / Moral and ethical aspects Business ethics Ethik Berufsethik Wirtschaftsprüfer |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=020605137&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=020605137&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA |
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