Download Accounting Ethics by Ronald Duska, Brenda Shay Duska, Julie Anne Ragatz PDF

By Ronald Duska, Brenda Shay Duska, Julie Anne Ragatz

This new version of Accounting Ethics has been comprehensively up-to-date to accommodate the numerous adjustments in the accounting career considering that 2002; the authors systematically discover the recent diversity of moral matters that experience arisen due to contemporary advancements, together with the monetary difficulty of 2008.

  • Highlights the debates over using fair-value accounting and ideas- as opposed to rules-based standards
  • Offers a complete review of ethics in accounting, in addition to an exam of and proposals for fixing the present quandary during this field
  • Investigates the character and objective of accounting
  • Uses concrete examples and case reports, together with present situations
  • Examines the moral tasks of person accountants in addition to accounting firms

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Extra info for Accounting Ethics

Example text

Although it has always been the case, it has become even more apparent since the Enron/Andersen debacle that financial statements must be accurate and usable in a market system that relies on thorough information to make rational decisions. But pictures are not always accurate. ” We need to examine why and to what extent such distortions constitute unethical procedures. But first, we must provide an overview of what accounting is in order to better appreciate its nature and purpose, for it is only in the light of that purpose that we can effectively evaluate accounting behavior in ethical terms.

February 12, 2009. 24 Accounting and the Chief Ethical Difficulty the breadth of services that auditors were providing. 14 During the 1950s and 1960s, most accountants who reached the level of partner were assured of their tenure until they retired. If they stood up to clients regarding questionable practices, they expected their firms to back them. At that time, the Big Four accounting firms were not afraid to speak and write about major accounting principles. There was no marketing to new clients, because advertising was frowned upon, as were other forms of self-promotion.

The Sarbanes–Oxley Act takes a much stronger position on incarceration than previous attempts to legislate morality in business. It contains maximum prison terms for securities fraud, mail and wire fraud, and for destroying, altering or fabricating records in federal investigations. Finally, it requires the preservation of key financial audit documents and email for 5 years with a penalty for destroying any such documentation. All of these charges fall under federal jurisdiction. Section 406 of SOX requires public corporations to have a code of ethics for senior executives or to state in their annual report that they do not have such a code and the reasons why they do not.

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