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  <titleInfo>
    <title>Accounting ethics</title>
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  <name type="personal">
    <namePart>Duska, Ronald F.</namePart>
    <namePart type="date">1937-</namePart>
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  <name type="personal">
    <namePart>Duska, Brenda Shay.</namePart>
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  <name type="personal">
    <namePart>Ragatz, Julie.</namePart>
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    <place>
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    <publisher>Wiley-Blackwell</publisher>
    <dateIssued>2011</dateIssued>
    <edition>2nd ed.</edition>
    <issuance>monographic</issuance>
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  <abstract>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.</abstract>
  <tableOfContents>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.</tableOfContents>
  <note type="statement of responsibility">Ronald Duska, Brenda Shay Duska, Julie Ragatz.</note>
  <note>Includes bibliographical references and index.</note>
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  <note>Electronic reproduction. [S.l.] : HathiTrust Digital Library, 2011. MiAaHDL</note>
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  <note>digitized 2011 HathiTrust Digital Library committed to preserve pda MiAaHDL</note>
  <subject authority="lcsh">
    <topic>Accountants</topic>
    <topic>Professional ethics</topic>
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    <topic>Moral and ethical aspects</topic>
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    <topic>Accountants</topic>
    <topic>Professional ethics</topic>
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    <topic>Moral and ethical aspects</topic>
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  <subject authority="gtt">
    <topic>Bedrijfsethiek</topic>
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  <classification authority="lcc">HF5625.15 .D87 2011eb</classification>
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      <title>Accounting ethics</title>
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