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Publisher: Blackwell Pub
ISBN10: 0631216510 ISBN13: 9780631216513 DDC: 174/.9657 LCC: HF5625.15 Edition: (pbk. : alk. paper)

Summary

"Accounting Ethics uses real-life examples, including the Enron/Arthur Andersen Debacle, the examine the ethical responsibilities of individual accountants as well as accounting firms." "The book begins by investigating the nature and purpose of accounting and follows with a brief study of the nature and use of ethical principles in determining accountants' responsibilities. Because accounting is governed by a code of ethics, it examines the ethical imperatives that bind professionals and the specific principles and rules that various accounting codes dictate. Next, the book explores the major types of practices in which accountants engage - auditing, managerial accounting, and tax accounting - and the responsibilities associated with those practices."

Notes

Includes bibliographical references and index. The nature of accounting -- Ethical behavior in accounting : what is ethics -- Ethical behavior in accounting : ethical theory -- Accounting as a profession -- Accounting codes of ethics : the principles of the AICPA code -- Accounting codes of ethics : the rules of the AICPA code -- Ethics in auditing. -- The ethics of managerial and financial accounting. -- The ethics of tax accounting. -- The ethics of the accounting firm ; the accounting profession in crisis. App. V. Statements on Standards for Tax Services Nos. 1-8.

Classification

  • LCC: HF5625.15
  • Dewey Decimal: 174/.9657

Book Details

  • Language: eng
  • Physical Description: li, 277 p. ; 23 cm.
  • Edition Info: (pbk. : alk. paper)

Subjects

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