Introduction

  1. Ronald Duska1,
  2. Brenda Shay Duska2 and
  3. Julie Ragatz1

Published Online: 20 APR 2011

DOI: 10.1002/9781444395907.ch

Accounting Ethics, Second Edition

Accounting Ethics, Second Edition

How to Cite

Duska, R., Duska, B. S. and Ragatz, J. (2011) Introduction, in Accounting Ethics, Second Edition, Wiley-Blackwell, Oxford, UK. doi: 10.1002/9781444395907.ch

Author Information

  1. 1

    The Center for Ethics in Financial Services, The American College, USA

  2. 2

    Del Pizzo & Associates, USA

Publication History

  1. Published Online: 20 APR 2011
  2. Published Print: 11 MAR 2011

Book Series:

  1. Foundations of Business Ethics

Book Series Editors:

  1. W. Michael Hoffman and
  2. Robert E. Frederick

ISBN Information

Print ISBN: 9781405196130

Online ISBN: 9781444395907

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Keywords:

  • accountants, preserving integrity of their reports - absolute independence of judgment and action;
  • preserving this position of independence - and certain standards of conduct;
  • Enron/Andersen case - raising ethical questions;
  • appropriate behavior for accountants - what accountants are to do and what are their responsibilities;
  • Andersen, a firm its role as auditor - auditing firm, an important public function;
  • auditor's responsibilities, in being clear - consulting and auditing, pressure being to do consulting for more pay;
  • ethics, an overarching concern - involving human activity;
  • human activity, individual being responsible - that they do deliberately, and can control;
  • accounting, how it is both - an essential practice and a vital profession;
  • providing accurate financial pictures of business activities - an instrumental activity