This new edition of Accounting Ethics
has been comprehensively updated to deal with the significant changes within the accounting profession since 2002; the authors systematically explore the new range of ethical issues that have arisen as a result of recent developments, including the financial crisis of 2008.
- Highlights the debates over the use of fair-value accounting and principles- versus rules-based standards
- Offers a comprehensive overview of ethics in accounting, as well as an examination of and recommendations for solving the current crisis in this field
- Investigates the nature and purpose of accounting
- Uses concrete examples and case studies, including current situations
- Examines the ethical responsibilities of individual accountants as well as accounting firms
Keywords: accountant, auditing, Sarbanes-Oxley, code of conduct, tax, accountancy, business, ethical theory