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The authors systematically explore the new range of ethical issues which have emerged in recent years, including the significant impact on approaches to ethical problems which resulted from the Sarbanes–Oxley Act, the financial crisis of 2008, and the move to replace GAAP with the International Financial Reporting Standards (IFRS).
The audiobook 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; it examines the ethical imperatives that bind professionals and the specific principles and rules that various accounting codes dictate.
Next, the audiobook explores the major types of practices in which accountants engage – auditing, managerial accounting, and tax accounting – and the responsibilities associated with those practices. The new topics are addressed in a section which highlights the debates over the use of fair–value accounting and principles– versus rules–based standards.
Ronald Duska is The Charles Lamont Post Chair of Ethics and the Professions at the American College as well as the Director of the Center for Ethics in Financial Services. He is the author and editor of several books including, Contemporary Issues in Business Ethics, Ethics for the Financial Services Professional (with Julie Ragatz, 2008), and Moral Development: From Piaget to Kohlbergm. Brenda Shay Duska MT, CPA, is currently a manager at Del Pizzo & Associates, specializing in taxation. She is a member of the Pennsylvania Institute of Certified Public Accountants and the Society for Financial Service Professionals. She serves on the boards of the non–profit, MusicWorks and the Greater Philadelphia Chapter of the Society for Financial Service Professionals. Julie Ragatz is Assistant Professor of Ethics at The American College and the Associate Director of The Center for Ethics in Financial Services. She is currently finishing her PhD in philosophy at Temple University where she concentrates on ethical theory and applied ethics.
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