What Is the Role of Business Ethics in Accounting?

Starting from the events of Enron, Andersen, and WorldCom, this book systematically discusses the principles and rules of ethical behavior and ethical norms of accounting, especially professional accounting. It also discusses audit accounting, management accounting, financial accounting, tax accounting, Ethics of accounting firms.

Accounting ethics

Accounting ethics has been a hot topic in recent years. After the false account scandals of listed companies such as Enron and WorldCom broke out, people paid special attention to the professional ethics of accounting and accounting firms. The book also includes the American Institute of Certified Public Accountants 'Code of Professional Conduct, and the American Institute of Management Accountants' ethical, auditing, and tax standards. The book is an important reference for Chinese accounting, especially for the ethical and moral construction of professional accounting teams. It is a must-read for accounting practitioners. ^[1]

Dr. Ronald F. Duska: Charles Lamontport is a tenured professor of ethics at the American University of Pennsylvania and president of the American Professional Ethics Association. He also serves on the Management Board of the Institute of Business Education. Dr. Duska is the author of many books and a well-known speaker in business ethics.

Brenda Shay Duska: Licensed Certified Public Accountant of Montana, Associate Dean of Finance and Administration at Rosemount College, and serves as an auditor and tax accountant in a number of accounting firms.

After the Enron scandal was disclosed, the world was uproared; immediately after that, there were incidents of WorldCom financial fraud and Sarbanes-Oxley, and a series of incidents revealed that most of the problems related to the accounting professional crisis caused people Trust crisis for big companies. The book involves multiple empirical cases, especially the Enron and Andersen cases will be the most targeted and valuable case study for most accounting ethics or accounting professional ethics issues!

Foreword

Thanks

Enron, Arthur Andersen, and Financial Market Events: Wall Street Journal Article

WorldCom Fake Account Incident

introduction

Chapter 1 The Essence and Major Ethical Difficulties of Accounting: True Disclosure

Chapter II Ethics of Accounting: What is Ethics?

Ethics: Rational Progress

Why study ethics

Ethical: How to determine what to do

Questions Justifying Action: Theoretical Basis of Ethics

Ethical reasoning

Ethical dilemma

Chapter III Ethical Behavior of Accounting: The Theory of Ethics

egoism

utilitarianism

Kant and Obligation

Chapter 4 Accounting as a Profession

Chapter V Accounting Ethics: Principles

American Institute of Certified Public Accountants Code of Professional Conduct

in principle

Chapter VI Accounting Ethics: Rules

Chapter 100

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Chapter 500

Chapter VII Audit Ethics: The Function of Audit

trust

Auditor's responsibility to the public

Auditors' basic responsibilities

Independence

Chapter VIII Management Accounting and Financial Accounting Ethics

Chapter IX Tax Accounting Ethics

Chapter 10 Ethics of Accounting Firms: Accounting Profession in Crisis

Accounting as a business

Corporate Social Responsibility

Accounting: Career in Crisis Today

Appendix I American Institute of Certified Public Accountants Code of Professional Conduct

Appendix II: Association of Management Accountants: Ethical Standards

Appendix III Audit Standard Announcement: Overview

Appendix IV Revised Draft of the Securities and Exchange Commission's Requirements for Audit Independence

Appendix V Tax Advisory Standard Announcement No. 1-8

index

Postscript

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