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 career due to the fact that 2002; the authors systematically discover the hot diversity of moral matters that experience arisen because of contemporary advancements, together with the monetary trouble of 2008.
- Highlights the debates over using fair-value accounting and rules- as opposed to rules-based standards
- Offers a complete evaluate of ethics in accounting, in addition to an exam of and proposals for fixing the present obstacle during this field
- Investigates the character and function of accounting
- Uses concrete examples and case reports, together with present situations
- Examines the moral duties of person accountants in addition to accounting firms
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Extra info for Accounting Ethics
Because an accountant is exceedingly familiar with the financial status of the companies he/she serves, the accountant can become a valuable company consultant in money management, income distribution, and accounting and auditing functions. Here, too, some might argue that this is not the accountant’s role, but rather one he or she can assume based on the accountant’s expertise. In later chapters we will examine the first three of these roles – auditing, managerial accounting, and tax accounting – along with the consequent ethical responsibilities that they create.
Accounting and the Chief Ethical Difficulty 23 companies. ”10 The Federal Trade Commission (FTC) in 1933 adopted the following rule to provide guidance on what it means to be an independent auditor. The FTC mandated both independence in fact and independence in appearance: The Commission will not recognize any such certified accountant or public accountant as independent if such accountant is not in fact independent. 12 Unless an auditor actively committed fraud, he or she would not be found liable to third parties who relied on a negligently prepared report.
L. Carey, The Rise of the Accounting Profession, New York, the AICPA, 1970, p. 182. Accounting and the Chief Ethical Difficulty 25 has evolved over a century of experience, it would also add substantially to the cost of providing business with all the professional accounting service it needs. ”19 Whether combining consulting and auditing services is right or wrong, affects independence, or creates a conflict of interest is open to debate. But several consequences followed this practice of combining services.
Accounting Ethics by Ronald Duska, Brenda Shay Duska, Julie Anne Ragatz