Accounting Ethics (Fundamentals of Business Ethics)
Publisher: Blackwell Publishing Limited; Blackwell Pub.
Published: February 1, 2003
Language: eng
Number of pages: 336
ISBN-13: 9780631216513
First sentence: The problems encountered in the Enron/Arthur Andersen case in 2001-2002 were not unique within the accounting industry.
Description: "Accounting Ethics uses real-life examples, including the Enron/Arthur Andersen Debacle, the examine the ethical responsibilities of individual accountants as well as accounting firms.".

"The book begins by investigating the nature and purpose of accounting and follows with a brief study of the nature and use of ethical principles in determining accountants' responsibilities. Because accounting is governed by a code of ethics, it examines the ethical imperatives that bind professionals and the specific principles and rules that various accounting codes dictate.

Next, the book explores the major types of practices in which accountants engage - auditing, managerial accounting, and tax accounting - and the responsibilities associated with those practices." "The book concludes with an investigation into the ethical responsibilities of accounting firms, and the pressures that militate against the fulfilling of those responsibilities."--BOOK JACKET.