Accounting Ethics » (1st Edition)

Ronald F. Duska is Professor of Ethics and holder of the Charles Lamont Post Chair of Ethics and the Professions at The American College, Bryn Mawr, PA.

Brenda Shay Duska MT, CPA, is Vice-President of Finance and Administration at Rosemont College, and has extensive experience both as an auditor and tax-accountant with various accounting firms, most recently Del Pizzo & Associates, PC.

Accounting Ethics uses real-life examples, including the Enron/Arthur Andersen debacle, to 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.