Accounting Ethics - Softcover

Duska, Ronald F.; Duska, Brenda Shay; Ragatz, Julie Anne

Softcover

ISBN 10: 1405196130 ISBN 13: 9781405196130

Publisher: Wiley-Blackwell, 2011

Synopsis

This new edition of Accounting Ethics has beencomprehensively updated to deal with the significant changes withinthe accounting profession since 2002; the authors systematicallyexplore the new range of ethical issues that have arisen as aresult of recent developments, including the financial crisis of2008.

• Highlights the debates over the use of fair-value accountingand principles- versus rules-based standards
• Offers a comprehensive overview of ethics in accounting, aswell as an examination of and recommendations for solving thecurrent crisis in this field
• Investigates the nature and purpose of accounting
• Uses concrete examples and case studies, including currentsituations
• Examines the ethical responsibilities of individual accountantsas well as accounting firms

About this title

From the Back Cover:

This new edition of Accounting Ethics has beencomprehensively updated to deal with the rapid changes in standardsand regulations which have occurred within the accountingprofession since 2002. The authors systematically explore the newrange of ethical issues which have emerged in recent years,including the significant impact on approaches to ethical problemswhich resulted from the Sarbanes-Oxley Act, the financial crisis of2008, and the move to replace GAAP with the International FinancialReporting Standards (IFRS).

The book begins by investigating the nature and purpose ofaccounting and follows with a brief study of the nature and use ofethical principles in determining accountants’responsibilities; it examines the ethical imperatives that bindprofessionals and the specific principles and rules that variousaccounting codes dictate. Next, the book explores the major typesof practices in which accountants engage – auditing,managerial accounting, and tax accounting – and theresponsibilities associated with those practices. The new topicsare addressed in a section which highlights the debates over theuse of fair-value accounting and principles- versus rules-basedstandards.

With the additional expertise of Julie Ragatz as co-author,Accounting Ethics, 2nd Edition remains asignificant and highly informative text for anyone studying orworking in the area of Business Ethics.

About the Author:

Ronald Duska is The Charles Lamont Post Chair of Ethics andthe Professions at the American College as well as the Director ofthe Center for Ethics in Financial Services.  He is the authorand editor of several books including, Contemporary Issues inBusiness Ethics,   Ethics for the Financial ServicesProfessional (with Julie Ragatz, 2008), and MoralDevelopment: From Piaget to Kohlberg.

Brenda Shay Duska MT, CPA, is currently a manager at DelPizzo & Associates, specializing in taxation. She is a memberof the Pennsylvania Institute of Certified Public Accountants andthe Society for Financial Service Professionals.  She serveson the boards of the non-profit, MusicWorks and the GreaterPhiladelphia Chapter of the Society for Financial ServiceProfessionals.

Julie Ragatz is Assistant Professor of Ethics at TheAmerican College and the Associate Director of The Center forEthics in Financial Services. She is currently finishing her PhD inphilosophy at Temple University where she concentrates on ethicaltheory and applied ethics.

About this edition

• Publisher: Wiley-Blackwell
• Publication date: 2011
• ISBN 10: 1405196130
• ISBN 13: 9781405196130
• Binding: Paperback
• Edition number: 2
• Number of pages: 254