Accounting Ethics

Author: Ronald Duska
Publisher:
Publish Date: 2005-08-01
Features: Accounting Ethics is a book written for our chaotic times. Duska provides a foundational introduction to the basics of accounting ethics. It is highly beneficial for both accountants and those who are not. Duska skillfully weaves the Enron and Arthur Andersen saga into the exposition of accounting ethics. Their explanations are practical and relevant. Thomas W. Dunfee (Wharton School, University of Pennsylvania) This book is an important document in the field of business ethics, and it has been eagerly awaited. Finally, a comprehensive book that thoroughly addresses issues of accounting, taxation, and auditing has been published, considering and discussing these issues from the perspective of accountants and ethicists. It is a must-read for every practitioner in the accounting profession and for researchers in business ethics. Patricia Werhane (University of Virginia) Accounting Ethics is an outstanding monograph that provides an accessible yet in-depth introduction to the traditions and responsibilities of individual accountants and accounting firms. Karen Romanow (The Philadelphia Inquirer) Accounting ethics has been a hot topic in recent years. Following the accounting scandals of Enron, WorldCom, and other U.S. listed companies, there has been heightened public concern about the professional ethics of accountants and accounting firms. This book systematically discusses the ethical behavior of accountants, particularly professional accountants, as well as the principles, rules, and ethical perspectives of auditing, management accounting, financial accounting, taxation accounting, and accounting firms, starting from the Enron, Arthur Andersen, and WorldCom incidents. The book also includes the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct, as well as documents from the American Institute of Management Accountants (AIMA) on ethical standards, auditing standards, and taxation standards. The entire book offers significant reference value for the ethical development of Chinese accounting, especially for the professional accounting workforce, and is a must-read for accounting practitioners.