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 house the numerous adjustments in the accounting occupation due to the fact that 2002; the authors systematically discover the recent variety of moral concerns that experience arisen due to fresh advancements, together with the monetary drawback of 2008.

  • Highlights the debates over using fair-value accounting and rules- as opposed to rules-based standards
  • Offers a finished evaluate of ethics in accounting, in addition to an exam of and suggestions for fixing the present problem during this field
  • Investigates the character and goal 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 resources for Accounting Ethics

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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. 18 “The result (to place too much emphasis on the appearance of independence, rather than independence in fact) might be to deprive clients of valuable creative contributions to improved management which their auditor, through their familiarly with the client’s business, acquired in the course of an audit, are in a better position than anyone else to make.

Beginning in the 1920s, accounting standards were driven by a period of industrial growth with a corresponding surge in stock prices. “Accounting standards were developed privately, often poorly designed and unregulated. ”9 The Securities Acts of 1933 and 1934 were Congress’s response to the Depression, which to some extent resulted from manipulation and fraud in the securities markets. Part of the acts’ purpose was to promote ethical behavior through legislation and regulation. Congress established the Securities and Exchange Commission (SEC), regulated securities trading, mandated common accounting standards, and required CPA firm audits of publicly traded 9 Howard Rockness and Joanne Rockness, Legislated ethics: from Enron to Sarbanes-Oxley, the impact on Corporate America.

Are they compatible with other values that you have? If you need to choose between keeping a job and violating your professional responsibilities, what would you do? When your responsibility to family clashes with your responsibility to your job, how do you resolve the conflict? • A final reason for studying ethics is to identify the basic ethical principles that can be applied to action. These principles should enable you to determine what should be done and to understand why. When you are faced with a decision about what to do in a difficult situation, it is helpful to have a checklist of basic questions or considerations you can apply to help determine what the outcome should be.

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