Accounting Ethics (Record no. 10953)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 05975nam a2200253 4500 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| ISBN | 9781119118787 |
| Terms of availability | TZS100,217/= |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| ISBN | 9781119118800 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | MUL |
| Language of cataloging | eng. |
| Description conventions | AACR |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 174.9657 DUS |
| 100 ## - MAIN ENTRY--AUTHOR NAME | |
| Personal name | DUSKA, R.F |
| 245 ## - TITLE STATEMENT | |
| Title | Accounting Ethics |
| Statement of responsibility, etc | / Ronald Duska, Brenda Shay Duska and Kenneth Wm.Kury |
| 250 ## - Edition Statement | |
| Edition statement | 3rd ed. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication | New Jersey |
| Name of publisher | Blackwell Publishing Ltd |
| Year of publication | c 2018. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Number of Pages | viii,242p. : |
| Other physical details | ill. ; |
| Dimensions | 23 cm. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc | Incudes index |
| 505 ## - Formatted Contents | |
| Formatted contents note | Intro<br/>Title Page<br/>Copyright Page<br/>Contents<br/>Preface totheThird Edition<br/>Introduction to Accounting Ethics<br/>Chapter One The Nature ofAccounting andtheChief Ethical Difficulty: True Disclosure<br/>The Nature ofAccounting<br/>Ethics ofDisclosure<br/>The Financial Statement<br/>Roles anAccountant can Fulfill<br/>Development ofExplicit Accounting Standards andRegulations<br/>The Sarbanes-Oxley Act (SOX)<br/>Recent Scandals that Provoked More Regulation<br/>Conclusion<br/>Discussion Questions<br/>In theNews<br/>SEC sues Chinese subsidiaries offive biggest accounting firms<br/>Notes<br/>Chapter Two Ethical Behavior inAccounting: What is Ethics?<br/>What is Ethics?<br/>Ethics: TheIntellectual Enterprise<br/>Actions<br/>Social Practices, Institutions, andSystems<br/>Why Study Ethics?<br/>Being Ethical: How toDetermine What toDo<br/>Questions toAsk toJustify anAction: TheBasis of EthicalTheory<br/>Is theAction Good forMe?<br/>Is theAction Good or Harmful forSociety?<br/>Is theAction Fair or Just?<br/>Does theAction Violate Anyone's Rights?<br/>Have IMade aCommitment, Implied or Explicit?<br/>Using theReasons<br/>Ethical Dilemmas<br/>Some Classic Moral Dilemmas<br/>Discussion Questions<br/>In the News<br/>Is honesty waning in American business?<br/>Notes<br/>Chapter Three Ethical Behavior inAccounting: Ethical Theory<br/>Egoism<br/>Utilitarianism<br/>Kant andDeontology<br/>Deontological Ethics<br/>The First Formula oftheCategorical Imperative<br/>The Second Formula oftheCategorical Imperative<br/>Virtue Ethics<br/>Discussion Questions<br/>In the News<br/>Fewer are behaving badly at work, survey finds. What changed?<br/>Notes<br/>Chapter Four Accounting asaProfession: Characteristics ofaProfession<br/>Discussion Questions<br/>Notes<br/>Chapter Five Accounting Codes of Conduct<br/>AICPA Professional Code ofConduct<br/>Code Principles. 0.300.020.01-Responsibilities Principle<br/>0.300.030.01-ThePublic Interest Principle<br/>0.300.040.01-Integrity Principle<br/>0.300.050.01-Objectivity andIndependence Principle<br/>0.300.060.01-DueCare Principle<br/>0.300.070.01-Scope andNature ofServices Principles<br/>Criticisms oftheCode ofConduct<br/>Discussion Questions<br/>In theNews<br/>Trading Case Embroils KPMG-Partner who Audited Herbalife andSkechers Admits Giving Stock Tips toFriend<br/>Notes<br/>Chapter Six The Rules oftheCode ofConduct<br/>Conceptual Framework<br/>Sub-section 100: Integrity and Objectivity Rule<br/>Conflicts ofInterest 1.110<br/>Director Positions 1.110.020<br/>Gifts andEntertainment 1.120<br/>Knowing Misrepresentations inthePreparation ofFinancial StatementsandRecords 1.130.010<br/>Subordination ofJudgment 1.130.020<br/>Client Advocacy 1.140<br/>Use of a Third-Party Service Provider 1.150<br/>Sub-section 200: Independence Rule<br/>Independence<br/>Section1.300.001: General Standards Rule<br/>General Standards Rule<br/>Compliance withStandards Rule 1.310<br/>Accounting Principles Rule 1.320<br/>Sub-section 400: Acts Discreditable<br/>Acts Discreditable Rule<br/>Sub-section 500: Fees and Other Types of Remuneration Rule<br/>Contingent Fees Rule 1.510<br/>Commissions andReferral Fees 1.520<br/>Sub-section 600: Advertising and Other Forms of Solicitation Rule<br/>Advertising andOther Forms ofSolicitation<br/>Sub-section 700: Confidential Information Rule<br/>Confidential Client Information Rule 1.700<br/>Sub-section 800: Form of Organization and Name Rule<br/>Form ofOrganization andName Rule 1.800<br/>Responsibilities toColleagues<br/>Discussion Questions<br/>In theNews<br/>Yardley Borough woman charged with stealing more than 100K from 100-year-old woman to maintain gambling habit<br/>Notes<br/>Chapter Seven The Auditing Function<br/>The Ethics ofPublic Accounting. Trust<br/>The Auditor's Responsibility tothePublic<br/>The Auditor's Basic Responsibilities<br/>The Evaluation ofInternal Auditing Control<br/>Responsibility toDetect andReport Errors andIrregularities<br/>Independence<br/>Independence Risk<br/>Professional Skepticism<br/>Reasonable Assurance<br/>Discussion Questions<br/>Notes<br/>Chapter Eight The Ethics ofManagerial Accounting<br/>Reasons Used toJustify Unethical Behaviors<br/>My Behavior is not Actually Illegal or Immoral<br/>The Actions are intheCompany's Best Interests<br/>No One Will Ever Find Out<br/>The Company Will Protect Me<br/>Blowing theWhistle<br/>Discussion Questions<br/>Notes<br/>Chapter Nine The Ethics ofTax Accounting<br/>Let's look at a scenario:<br/>Standard Statement No. 1: Tax Return Positions<br/>Standard No. 2: Answers to Questions on Returns<br/>Standard Statement No. 3: Certain Procedural Aspects of PreparingReturns<br/>Statement No. 4: Use of Estimates<br/>Statement No. 5: Departure from a Previous Position<br/>Statement No. 6: Knowledge of Error<br/>Statement No. 7: Form and Content of Advice to Taxpayers<br/>Discussion Questions<br/>In theNews<br/>United States: Happy's Pizza Founder Convicted of Multi-Million Dollar Tax Fraud Scheme<br/>Notes<br/>Chapter Ten Ethics Applied totheAccounting Firm<br/>Accounting asaBusiness<br/>The Social Responsibility ofBusiness<br/>Good Ethics is Good Business<br/>Ethical Responsibilities ofAccounting Firms<br/>The Accounting Profession inCrisis<br/>Adequacy ofGAAP<br/>Earnings Management<br/>Accounting forStock Options<br/>Overly Aggressive Tax Shelters<br/>Alternative Business Structures<br/>Discussion Questions<br/>In theNews<br/>Numbers "too embarrassing" toshow fuelled Toshiba scandal<br/>Notes<br/>Appendix A Summary ofSarbanes-Oxley Act of2002<br/>Appendix B IMA Statement of Ethical Professional Practice<br/>Principles<br/>Standards<br/>I. Competence. II. Confidentiality<br/>III. Integrity<br/>IV. Credibility<br/>Resolving Ethical Issues<br/>Index<br/>EULA<br/> |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical Term | Accountants |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical Term | Professional ethics |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical Term | Ethical behavior |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | DUSKA, B.S |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | KURY, K.W |
| 942 ## - ADDED ENTRY ELEMENTS | |
| Item type | Book |
| Withdrawn status | Lost status | Damaged status | Not for loan | Permanent Location | Current Location | Date acquired | Source of acquisition | Full call number | Accession Number | Copy number | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Mzumbe University Main Campus Library | Mzumbe University Main Campus Library | 22/01/2025 | MAK Solution | 174.9657 DUS | 0087132 | 1 | 05/06/2025 | Book |