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Warth-Ethics in the Accounting Profession- concludes the necessity of better planning of the structure of education, improvements in the measure of compliance and a variation in the concentration on ethics training and discussions.
The studies made by Curtis C. Verschoor-Accounting involve Ethics, not just technical issues emphasize the significance of ethics to the profession and the accounting involves morality and not just technical issues. The study made by Lynda on 'Should we teach ethics in accounting education' reveals that accounting students should be taught about the ethical aspects so that they can form sound decisions which are reasoned. She stressed on inclusion of ethics into several phases of the profession, including academia and that ethics training and education are to be stressed upon in both the workplace and academia. The studies have established that the ethics is essential in the accounting profession and are to be established through...
(Accounting Ethics: Overview)
REFERENCES
'FASB: 30 Years of Setting the Standard" The FASB Report. September 30, 2003. Retrieved
from http://www.fasb.org/articles& reports/fasb_30-years.pdf
Accessed 21 October, 2005
'Financial Accounting Standards Board" Retrieved from http://en.wikipedia.org/wiki/FASB
Accessed 21 October, 2005
Harris, Kristal M. "Accounting Ethics: Overview" Retrieved from http://web.syr.edu/~krharris/Litrev.html Accessed 21 October, 2005
'U.S. generally accepted accounting principles" Retrieved from http://en.wikipedia.org/wiki/U.S._generally_accepted_accounting_principles Accessed 21 October, 2005
Victor, George I; Levitin, Moshe S. "Current SEC and PCAOB Developments" Retrieved
from http://www.nysscpa.org/cpajournal/2004/904/essentials/p26.htm
Accessed 21 October, 2005
REFERENCES
'FASB: 30 Years of Setting the Standard" The FASB Report. September 30, 2003. Retrieved
from http://www.fasb.org/articles&; reports/fasb_30-years.pdf
Accessed 21 October, 2005
'Financial Accounting Standards Board" Retrieved from http://en.wikipedia.org/wiki/FASB
Harris, Kristal M. "Accounting Ethics: Overview" Retrieved from http://web.syr.edu/~krharris/Litrev.html Accessed 21 October, 2005
'U.S. generally accepted accounting principles" Retrieved from http://en.wikipedia.org/wiki/U.S._generally_accepted_accounting_principles Accessed 21 October, 2005
from http://www.nysscpa.org/cpajournal/2004/904/essentials/p26.htm
New PCAOB Reporting Requirements A PRACTICAL GUIDE TO THE NEW PCAOB REPORTING A Practical Guide to the New PCAOB Reporting Requirements PCAOB is a Public Company Accounting Oversight Board established by Sarbanes-Oxley Act to oversee the auditing procedures of public companies in order to protect the interest of investors and enhance public confidence towards preparation of accurate audit information. The PCAOB attempts to protect the interests of investors as well as enhancing fair
Ethical and Legal obligations in financial reporting is extremely important in today's world, fraught as it is with corporate frauds and accounting scams and scandals of every other sort. One Company, the Thornburg Investment Company, has taken a firm stand on financial reporting within its company, wherein all concerned officials are expected to report accurately, any actual, as well as suspected violations and breaches in the laws and rules and
Ethics in Business: Accounting Standards Accounting Standards Ethics in Business Accounting Standards The objective of this work is to address the relationship among the FASB, SEC, and PCAOB and to provide explanations of basic accounting theories, assumptions and principles; and finally to evaluate the role of ethics in accounting. Victor, G. & Levitin, M. (2004) Current SEC and PCAOB Developments -- September 2004. The national conference of the AICPA in relation to recent SEC developments
While the information is not as technical as the Journal of Accountancy, the publication is important to keeping firm members caught up at a glance upon general business issues. Information about the advertisements carried in the publication includes such mainstream companies as Ford Motor Company. In this way, firm members will have a very good general grasp on business content in the largest corporations that have, are or potentially could
accounting discipline has taken a public relations beating over the past few years as a result of scandals in corporate accounting; much of this abuse has been well-deserved. Regulations regarding conflicts of interest, independent monitoring, reporting, and full disclosure to stockholders were thin at best, and in many cases were not enforced even when they did exist. The corporate accounting scandal wave changed that; public outcry for accountability resulted
Sarbanes-Oxley. The political pressure of the past several years following the dot.com bubble and the collapse of several major companies created a need for new securities legislation, which culminated last year in the Sarbanes-Oxley Investor Protection Act, which establishes new guidelines for the securities industry. Initially a Democratic brainchild, the act became favored by Republicans in the House when it was realized that such adjustments would be of great benefit to