Accounting Ethics: Theories of accounting ethics and their dissemination, Volume 2

Capa
J. Edward Ketz
Taylor & Francis, 2006 - 440 páginas
The ruination of investors in Enron, WorldCom, Waste Management, Aldelphia, Tyco and scores of other business concerns has raised questions about the adequacy and relevance of academic research into accounting ethics, as well as the ethical nature of professional parties.
This research collection includes important papers from key journals and books that reassess theories, research studies, and professional practices in the field of accounting ethics. In addition to examining the current crisis in the creditability of financial reports, many of the papers here work toward developing a body of knowledge that will protect the investing public in the future.
 

Índice

Rediscovering Coveys principles
28
right to the end
39
An ethical approach
48
Introduction
54
do rules guide us to the right
74
The dangerous morality of managing earnings
90
Some ethical issues about financial reporting and public
99
Theoretical approaches to research on accounting ethics
129
A social view on accounting ethics
179
from the foritself to the fortheother
211
Ethics economics and information
261
Earnings management and the revelation principle
276
Reporting bias
309
Teaching the accountant the history and ethics of his profession
331
issues
346
Whistleblowing and accounting education
373

Professional ethics
149
Philosophical framework for ethical analysis
155
the search for truth in an age of moral
168
the power of narrative
389
The role of virtue in accounting education
403
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