Accounting Ethics

List of contents

Preface to the Third Edition vii
Introduction to Accounting Ethics 1
1 The Nature of Accounting and the Chief Ethical Difficulty:True Disclosure 9
2 Ethical Behavior in Accounting: What is Ethics? 35
3 Ethical Behavior in Accounting: Ethical Theory 57
4 Accounting as a Profession: Characteristics of a Profession 75
5 Accounting Codes of Conduct 83
6 The Rules of the Code of Conduct 103
7 The Auditing Function 129
8 The Ethics of Managerial Accounting 157
9 The Ethics of Tax Accounting 177
10 Ethics Applied to the Accounting Firm 197
Appendix A: Summary of Sarbanes-Oxley Act of 2002 219
Appendix B: IMA Statement of Ethical Professional Practice 231
Index 235

About the author

Ronald F. Duska served as the Charles Lamont Post Chair of Ethics and the Professions at the American College of Financial Services and as the Director of the Center for Ethics in Financial Services until 2011. He is currently chief executive of Duska Business Ethics and Consulting and an adjunct professor of business ethics at Villanova University and St. Joseph's University.
Brenda Shay Duska, MT, CPA, is the owner of Shay Duska & Company LLC and specializes in taxation and financial management for small businesses. She is a member of the American Institute of Certified Public Accountants and the Pennsylvania Institute of Certified Public Accountants.
Kenneth Wm. Kury, PhD, CPA, is an assistant professor in the Family Business and Entrepreneurship program at Saint Joseph's University.

Product details

• Authors: Brenda Shay Duska, Brenda Shay (Rosemont College) Duska, Ronald F. Duska, Ronald F. (The American College) Duska, Ronald F. (The American College) Duska Duska, Duska Brenda Shay, Kenneth Wm. Kury, Kenneth (Saint Joseph's University) Wm. Kury
• Publisher: Wiley, John and Sons Ltd
• Languages: English
• Product format: Paperback / Softback
• Released: 07.12.2018
• EAN: 9781119118787
• ISBN: 978-1-119-11878-7
• No. of pages: 256
• Series: Foundations of Business Ethics
• Subjects: Social sciences, law, business > Business > Management; Business and Management, BUSINESS & ECONOMICS / Business Ethics, Business & management, Finance and accounting