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Accounting Ethics, 2nd Edition
John Wiley and Sons Ltd, March 2011, Pages: 256
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
New to This Edition
This second edition has been comprehensively updated to encompass changes within the accounting profession since the publication of the first edition in 2002. Uses up-to-date case studies and addresses current issues such as the Sarbanes-Oxley Act.
Reviews
Praise for the first edition:
'This book is a long awaited and significant contribution to business ethics. At last, a book that addresses the full range of accounting, tax, and audit issues, integrating the perspective of the accounting profession with that of a trained ethicist. This is a must-read for everyone in the accounting profession and in business ethics. Bravo Duskas!'
—Patricia H. Werhane, Darden Graduate School, University of Virginia
'Accounting Ethics offers a superb, accessible introduction to the traditions and responsibilities of individual accountants and their firms.'
—Carlin Romano, The Philadelphia Inquirer
'... the author's clear, practical, and jargon-free presentation makes this book a valuable resource or nonaccountants and required reading for every accountant and student of accounting.'
—Choice, November 2003
'As a guide to the basic issues and ideas concerning ethics for students with little prior exposure to the debates in accounting and the theories in ethics, this text is likely to be very useful. It is easy to read, informative and provides a good base for discussion.'
—European Accounting Review
'Accounting Ethics is unique in its pragmatic approach to its subject matter, providing an effective balance between the practical elements of accounting and the thorny, sometimes more subtle ethical issues that confront its practitioners on a regular basis. Its methodical and comprehensive examination of ethical theory and everyday accounting practice illuminates decision-making for both practitioners and others seeking to access this otherwise complicated topic.'
—Laura P. Hartman, DePaul University
'This book should be read by anyone interested in accounting. It shows how accounting and ethics are connected, and you can't be a good accountant without taking ethics into 'account.''
—R. Edward Freeman, The Darden School, University of Virginia
Other reviews from the first edition:
'...this textbook is likely to be very useful. It is easy to read, informative and provides a good base for discussion.'
—Stuart Turley, University of Manchester
'Accounting Ethics is a book for our troubled times. The Duskas provide a basic primer on ethics for accounting that is helpful to accountants and non-accountants alike. They deftly weave the saga of Enron and Arthur Andersen through a practical and realistic presentation of accounting ethics.'
—Thomas W. Dunfee, The Wharton School, University of Pennsylvania
Product samples
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