Accounting Ethics

ISBN-13: 9780415350785 / Angielski / Twarda / 2005 / 1600 str.

Edward J. Ketz; J. Edward Ketz

Opis

For years accounting ethics has been viewed as an unimportant adjunct of academic and professional accounting. However, the economic scandals of the early twenty-first century have dramatically nullified this characterisation, with the ruination of investors in Enron, WorldCom, Waste Management, Aldelphia, Tyco and scores of other business concerns raising questions about the adequacy and relevance of academic research into accounting ethics, as well as the ethical nature of professional parties. Presenting important papers that reassess these theories, research studies and professional practices in the field of accounting ethics, this collection scrutinizes the body of knowledge that did not protect the investing public, and examines the current crisis in the creditability of financial reports.

Spis treści

Volume 1:  Part 1. Principles and Responsibilities  Part 2. Code of Professional Conduct  Part 3. Accounting and Regulating Matters  Volume 2:  Part 1. Some Basic Notions about Accounting Ethics  Part 2. Ethical Theories  Part 3. Economics and Accounting Ethics  Part 4. Education of Accounting Ethics  Volume 3:  Part 1. Independence Issues  Part 2. Ethical Reasoning by CPAs  Part 3. International Comparisons  Part 4. Ethics and Accounting Education  Volume 4:  Part 1. Historical Crises and Early Warning Signals  Part 2. Enron and its Aftermath  Part 3. Where Do We Go From Here?