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Accounting Ethics, 3rd Edition

Accounting Ethics, 3rd Edition

Ronald Duska, Brenda Shay Duska

ISBN: 978-1-119-11880-0

Sep 2018, Wiley-Blackwell

256 pages

$33.99

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Preface to the Third Edition vii

Introduction to Accounting Ethics 1

1 The Nature of Accounting and the Chief Ethical Difficulty: True Disclosure 9

2 Ethical Behavior in Accounting: What is Ethics? 35

3 Ethical Behavior in Accounting: Ethical Theory 59

4 Accounting as a Profession: Characteristics of a Profession 79

5 Accounting Codes of Conduct 87

6 The Rules of the Code of Conduct 107

7 The Auditing Function 133

8 The Ethics of Managerial Accounting 161

9 The Ethics of Tax Accounting 181

10 Ethics Applied to the Accounting Firm 201

Appendix A: Summary of Sarbanes–Oxley Act of 2002 223

Appendix B: IMA Statement of Ethical Professional Practice 235

Index