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Introduction

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

Published Online: 20 APR 2011

DOI: 10.1002/9781444395907.ch

Book Title

Accounting Ethics, Second Edition

Accounting Ethics, Second Edition

Additional Information

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,
  2. Robert E. Frederick

ISBN Information

Print ISBN: 9781405196130

Online ISBN: 9781444395907

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CHAPTER TOOLS

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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
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