Concept information
Preferred term
accounting ethics
Definition(s)
- Accounting ethics determines the ethical obligations and responsibilities of an accountant. A professional accountant has an obligation to record, provide, and attest to information regarding the economic affairs of an organization. [Source: Encyclopedia of Business Ethics and Society; Accounting, Ethics of]
Broader concept(s)
Narrower concept(s)
- American Institute of Certified Public Accountants
- barter
- certified public accountants
- Chief Financial Officers
- consumption taxes
- contingent valuation
- disclosure (accounting)
- Economic Recovery Tax Act
- fiduciary duty
- financial derivatives
- financial manipulation
- flat tax
- Government Accountability Office
- hedge funds
- individual retirement accounts
- internal audit
- Internal Revenue Service
- Public Company Accounting Oversight Board
- regressive tax
- Sarbanes-Oxley Act
- Security Industry Association
- soft dollar brokerage
- tax ethics
- tax havens
- tax incentives
- tax incidence
- Tax Reform Act
- transfer pricing
- transparency (accounting)
- value added tax
Belongs to group
URI
http://data.loterre.fr/ark:/67375/N9J-R1R8P9M0-X
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