An accountant’s practice depends on making difficult decisions. To achieve the best results, individual accountants and accounting firms need a clear understanding of the ethical duties and decision-making involved in the four major functions of modern accounting—auditing, management accounting, tax accounting, and consulting—as well as a strong sense of ethical conduct to guide the certification and validation of reliable financial records. Now in its third edition, Accounting Ethics is a thorough and engaging exploration of the ethical issues that accountants encounter in their professional lives. Since the publication of the first edition in 2002, Accounting Ethics has become an indispensable resource for accounting courses and certification programs worldwide, known for its focus on real-world application, practical advice, reader-friendly guidance, and its insight into the effects of global change on the profession. Together with coverage of the contemporary regulatory environment—including the Sarbanes-Oxley Act, the Public Company Accounting Oversight Board, and the Dodd–Frank Wall Street Reform and Consumer Protection Act—this revised edition features expanded pedagogical resources such as new end-of-chapter case studies and discussion questions, and includes the updated AICPA Code of Conduct. Concise and dependable, Accounting Ethics sustains its reputation as an authoritative resource for practicing accountants, new professionals, students of accounting, and those who are considering the profession.
Written by a CPA with extensive real-world experience, the book includes:¿a summary of each ethical issue, with real-world problems relating to the topics discussed;¿cases that illustrate how others behaved when faced with an ethical ...
This book provides a comprehensive, authoritative, and thought-provoking examination of the ethical issues encountered by accountants working in the industry, public practice, nonprofit service, and government.
32 No. 4, pp. 285À98. Kaplan, S.E. (2001b), “Further evidence on the ethics of managing earnings: an examination of the ethically related judgments of shareholders and non-shareholders”, Journal of Accounting & Public Policy, Vol.
Also, this book provides a moral map for identifying and acting on values when difficult situations arise.
"The perspective of this book is to present "ethics" as a conversation about how we decide what is good or bad, right or wrong.
Presenting important papers that reassess these theories, research studies and professional practices in the field of accounting ethics, this collection scrutinizes the body of knowledge that did not protect the investing public, and ...
Focuses on the professional responsibilities of accountants and how they deal with the ethical issues they face.
The book covers the ethical implications of several aspects of accounting: * ethics and taxation * creative accounting * ethics in accounting regulation * ethical dilemmas in the public sector * whistleblowing * various aspects of social ...
This concise introductory text takes a broad view of ethics and accounting, taking into account contemporary social trends, such as globalization and terrorism.
Because most PhD Project faculty possess high levels of “give back” service ethics, they take on many service roles ... to attract more diverse students to their universities; visiting diverse K-12 schools as guest speakers, mentors, ...