By Ronald Duska, Brenda Shay Duska, Julie Anne Ragatz
This re-creation of Accounting Ethics has been comprehensively up-to-date to house the numerous alterations in the accounting occupation given that 2002; the authors systematically discover the recent diversity of moral matters that experience arisen due to fresh advancements, together with the monetary problem of 2008.
- Highlights the debates over using fair-value accounting and ideas- as opposed to rules-based standards
- Offers a complete evaluation of ethics in accounting, in addition to an exam of and proposals for fixing the present trouble during this field
- Investigates the character and goal of accounting
- Uses concrete examples and case experiences, together with present situations
- Examines the moral obligations of person accountants in addition to accounting firms
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Extra info for Accounting Ethics
Com, July 13, 2009. Edward F. Moltzen, “Dell Accounting Scandal ‘Not A Happy Story’,” Channel Web, August 16, 2007. com/it-hannel/201800702;jsessionid=TWRS3ZETWCRMPQE1GHO SKHWATMY32JVN. 11 Heather Timmons and Bettina Wassener, “Satyam Chief Admits Huge Fraud,” New York Times, January 7, 2009. 10 34 What Is Ethics? 12 To what extent each of the accounting firms is culpable, we will leave to the courts and the Public Company Accounting Oversight Board (PCAOB) to determine. For our purposes, these cases indicate the necessity to scrutinize ethical behavior in accounting.
It recommended that the profession improve its procedures for assuring independence in view of the public’s needs and expectations. It also recommended as best policy to require that independent auditors of publicly owned companies perform only services directly related to accounting. It suggested that only certain management advisory services are appropriate to public audit clients, such as certain computer and systems analysis necessary to 19 J. L. Carey, The Rise of the Accounting Profession, New York, the AICPA, 1970, pp.
Furthermore, these good reasons form the basis of ethical principles and are at the core of ethical theory. What characterizes a good reason is based on precepts of common morality that we learned growing up: Do good. Don’t harm. Don’t lie. Don’t cheat. 42 What Is Ethics? Don’t steal. Be fair. Respect others. Treat others as you would be treated yourself. Follow your conscience. Keep your promises or your word. Thus, if someone falsifies an expense account, we agree that what the person did was wrong because it constitutes lying or stealing.