Accounting Ethics

A trusted resource on the complex ethical questions that define the accounting profession

An accountant’s practice depends on making difficult decisions. To achieve the best results, individual accountants and accounting firms need a clear understanding of the ethical duties and decision-making involved in the four major functions of modern accounting—auditing, management accounting, tax accounting, and consulting—as well as a strong sense of ethical conduct to guide the certification and validation of reliable financial records.

Now in its third edition, Accounting Ethics is a thorough and engaging exploration of the ethical issues that accountants encounter in their professional lives. Since the publication of the first edition in 2002, Accounting Ethics has become an indispensable resource for accounting courses and certification programs worldwide, known for its focus on real-world application, practical advice, reader-friendly guidance, and its insight into the effects of global change on the profession. Together with coverage of the contemporary regulatory environment—including the Sarbanes-Oxley Act, the Public Company Accounting Oversight Board, and the Dodd–Frank Wall Street Reform and Consumer Protection Act—this revised edition features expanded pedagogical resources such as new end-of-chapter case studies and discussion questions, and includes the updated AICPA Code of Conduct.

Concise and dependable, Accounting Ethics sustains its reputation as an authoritative resource for practicing accountants, new professionals, students of accounting, and those who are considering the profession.

Keywords:

Guide to accounting ethics; understanding accounting ethics; accounting standards of conduct; ethical accounting reporting; principles of accounting ethics; tax audit; ethical concerns and accounting; ethics and management accountants; ethics and  tax accountants; ethics and accounting auditors; ethics and valuation specialists; ethics and accountants performing other activities; responsibilities of accountants; accounting law and ethics; ethical obligations of accountants; Sarbanes Oxley; the Public Company Accounting Oversight Board; generally accepted accounting principles; bankruptcy and ethics; ethical difficulties and accounting; appropriate behavior of accountants; ethical responsibilities of accountants; business ethics; common mistakes made by auditors; public purpose of accounting; financial statements and ethics