| 000 | 05975nam a2200253 4500 | ||
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| 005 | 20250605111039.0 | ||
| 020 |
_a9781119118787 _cTZS100,217/= |
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| 020 | _a 9781119118800 | ||
| 040 |
_aMUL _beng. _eAACR |
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| 082 | _a174.9657 DUS | ||
| 100 | _aDUSKA, R.F | ||
| 245 |
_aAccounting Ethics _c / Ronald Duska, Brenda Shay Duska and Kenneth Wm.Kury |
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| 250 | _a3rd ed. | ||
| 260 |
_aNew Jersey _bBlackwell Publishing Ltd _cc 2018. |
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| 300 |
_aviii,242p. : _bill. ; _c23 cm. |
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| 504 | _aIncudes index | ||
| 505 | _aIntro Title Page Copyright Page Contents Preface totheThird Edition Introduction to Accounting Ethics Chapter One The Nature ofAccounting andtheChief Ethical Difficulty: True Disclosure The Nature ofAccounting Ethics ofDisclosure The Financial Statement Roles anAccountant can Fulfill Development ofExplicit Accounting Standards andRegulations The Sarbanes-Oxley Act (SOX) Recent Scandals that Provoked More Regulation Conclusion Discussion Questions In theNews SEC sues Chinese subsidiaries offive biggest accounting firms Notes Chapter Two Ethical Behavior inAccounting: What is Ethics? What is Ethics? Ethics: TheIntellectual Enterprise Actions Social Practices, Institutions, andSystems Why Study Ethics? Being Ethical: How toDetermine What toDo Questions toAsk toJustify anAction: TheBasis of EthicalTheory Is theAction Good forMe? Is theAction Good or Harmful forSociety? Is theAction Fair or Just? Does theAction Violate Anyone's Rights? Have IMade aCommitment, Implied or Explicit? Using theReasons Ethical Dilemmas Some Classic Moral Dilemmas Discussion Questions In the News Is honesty waning in American business? Notes Chapter Three Ethical Behavior inAccounting: Ethical Theory Egoism Utilitarianism Kant andDeontology Deontological Ethics The First Formula oftheCategorical Imperative The Second Formula oftheCategorical Imperative Virtue Ethics Discussion Questions In the News Fewer are behaving badly at work, survey finds. What changed? Notes Chapter Four Accounting asaProfession: Characteristics ofaProfession Discussion Questions Notes Chapter Five Accounting Codes of Conduct AICPA Professional Code ofConduct Code Principles. 0.300.020.01-Responsibilities Principle 0.300.030.01-ThePublic Interest Principle 0.300.040.01-Integrity Principle 0.300.050.01-Objectivity andIndependence Principle 0.300.060.01-DueCare Principle 0.300.070.01-Scope andNature ofServices Principles Criticisms oftheCode ofConduct Discussion Questions In theNews Trading Case Embroils KPMG-Partner who Audited Herbalife andSkechers Admits Giving Stock Tips toFriend Notes Chapter Six The Rules oftheCode ofConduct Conceptual Framework Sub-section 100: Integrity and Objectivity Rule Conflicts ofInterest 1.110 Director Positions 1.110.020 Gifts andEntertainment 1.120 Knowing Misrepresentations inthePreparation ofFinancial StatementsandRecords 1.130.010 Subordination ofJudgment 1.130.020 Client Advocacy 1.140 Use of a Third-Party Service Provider 1.150 Sub-section 200: Independence Rule Independence Section1.300.001: General Standards Rule General Standards Rule Compliance withStandards Rule 1.310 Accounting Principles Rule 1.320 Sub-section 400: Acts Discreditable Acts Discreditable Rule Sub-section 500: Fees and Other Types of Remuneration Rule Contingent Fees Rule 1.510 Commissions andReferral Fees 1.520 Sub-section 600: Advertising and Other Forms of Solicitation Rule Advertising andOther Forms ofSolicitation Sub-section 700: Confidential Information Rule Confidential Client Information Rule 1.700 Sub-section 800: Form of Organization and Name Rule Form ofOrganization andName Rule 1.800 Responsibilities toColleagues Discussion Questions In theNews Yardley Borough woman charged with stealing more than 100K from 100-year-old woman to maintain gambling habit Notes Chapter Seven The Auditing Function The Ethics ofPublic Accounting. Trust The Auditor's Responsibility tothePublic The Auditor's Basic Responsibilities The Evaluation ofInternal Auditing Control Responsibility toDetect andReport Errors andIrregularities Independence Independence Risk Professional Skepticism Reasonable Assurance Discussion Questions Notes Chapter Eight The Ethics ofManagerial Accounting Reasons Used toJustify Unethical Behaviors My Behavior is not Actually Illegal or Immoral The Actions are intheCompany's Best Interests No One Will Ever Find Out The Company Will Protect Me Blowing theWhistle Discussion Questions Notes Chapter Nine The Ethics ofTax Accounting Let's look at a scenario: Standard Statement No. 1: Tax Return Positions Standard No. 2: Answers to Questions on Returns Standard Statement No. 3: Certain Procedural Aspects of PreparingReturns Statement No. 4: Use of Estimates Statement No. 5: Departure from a Previous Position Statement No. 6: Knowledge of Error Statement No. 7: Form and Content of Advice to Taxpayers Discussion Questions In theNews United States: Happy's Pizza Founder Convicted of Multi-Million Dollar Tax Fraud Scheme Notes Chapter Ten Ethics Applied totheAccounting Firm Accounting asaBusiness The Social Responsibility ofBusiness Good Ethics is Good Business Ethical Responsibilities ofAccounting Firms The Accounting Profession inCrisis Adequacy ofGAAP Earnings Management Accounting forStock Options Overly Aggressive Tax Shelters Alternative Business Structures Discussion Questions In theNews Numbers "too embarrassing" toshow fuelled Toshiba scandal Notes Appendix A Summary ofSarbanes-Oxley Act of2002 Appendix B IMA Statement of Ethical Professional Practice Principles Standards I. Competence. II. Confidentiality III. Integrity IV. Credibility Resolving Ethical Issues Index EULA | ||
| 650 | _a Accountants | ||
| 650 | _aProfessional ethics | ||
| 650 | _aEthical behavior | ||
| 700 | _aDUSKA, B.S | ||
| 700 | _aKURY, K.W | ||
| 942 | _cBK | ||
| 999 |
_c10953 _d10953 |
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