Ebook: Accounting Ethics, Second Edition

This new edition of Accounting Ethics has been comprehensively updated to deal with the significant changes within the accounting profession since 2002; the authors systematically explore the new range of ethical issues that have arisen as a result of recent developments, including the financial crisis of 2008.

• Highlights the debates over the use of fair-value accounting and principles- versus rules-based standards
• Offers a comprehensive overview of ethics in accounting, as well as an examination of and recommendations for solving the current crisis in this field
• Investigates the nature and purpose of accounting
• Uses concrete examples and case studies, including current situations
• Examines the ethical responsibilities of individual accountants as well as accounting firms

Content:
Chapter One The Nature of Accounting and the Chief Ethical Difficulty: True Disclosure (pages 9–30):
Chapter Two Ethical Behavior in Accounting: What is Ethics? (pages 31–49):
Chapter Three Ethical Behavior in Accounting: Ethical Theory (pages 51–67):
Chapter Four Accounting as a Profession: Characteristics of a Profession (pages 69–76):
Chapter Five Accounting Codes of Conduct (pages 77–92):
Chapter Six The Rules of the Code of Conduct (pages 93–107):
Chapter Seven The Auditing Function (pages 109–134):
Chapter Eight The Ethics of Managerial Accounting (pages 135–149):
Chapter Nine The Ethics of Tax Accounting (pages 151–166):
Chapter Ten Ethics Applied to the Accounting Firm (pages 167–183):