Efnisyfirlit

• Cover
• Title Page
• Copyright
• Preface to the Third Edition
• Introduction to Accounting Ethics
  • Note
• Chapter One: The Nature of Accounting and the Chief Ethical Difficulty
  • The Nature of Accounting
  • Ethics of Disclosure
  • The Financial Statement
  • Roles an Accountant can Fulfill
  • Development of Explicit Accounting Standards and Regulations
  • The Sarbanes–Oxley Act (SOX)
  • Recent Scandals that Provoked More Regulation
  • Conclusion
  • Discussion Questions
  • In the News
  • Notes
• Chapter Two: Ethical Behavior in Accounting
  • What is Ethics?
  • Ethics: The Intellectual Enterprise
  • Actions
  • Social Practices, Institutions, and Systems
  • Why Study Ethics?
  • Being Ethical: How to Determine What to Do
  • Questions to Ask to Justify an Action: The Basis of Ethical Theory
  • Is the Action Good for Me?
  • Is the Action Good or Harmful for Society?
  • Is the Action Fair or Just?
  • Does the Action Violate Anyone’s Rights?
  • Have I Made a Commitment, Implied or Explicit?
  • Using the Reasons
  • Ethical Dilemmas
  • Some Classic Moral Dilemmas
  • Discussion Questions
  • In the News
  • Notes
• Chapter Three: Ethical Behavior in Accounting
  • Egoism
  • Utilitarianism
  • Kant and Deontology
  • Deontological Ethics
  • The First Formula of the Categorical Imperative
  • The Second Formula of the Categorical Imperative
  • Virtue Ethics
  • Discussion Questions
  • In the News
  • Notes
• Chapter Four: Accounting as a Profession
  • Discussion Questions
  • Notes
• Chapter Five: Accounting Codes of Conduct
  • AICPA Professional Code of Conduct
  • Code Principles
  • 0.300.020.01 – Responsibilities Principle
  • 0.300.030.01 – The Public Interest Principle
  • 0.300.040.01 – Integrity Principle
  • 0.300.050.01 – Objectivity and Independence Principle
  • 0.300.060.01 – Due Care Principle
  • 0.300.070.01 – Scope and Nature of Services Principles
  • Criticisms of the Code of Conduct
  • Discussion Questions
  • In the News
  • Notes
• Chapter Six: The Rules of the Code of Conduct
  • Conceptual Framework
  • Sub-section 100: Integrity and Objectivity Rule
  • Sub-section 200: Independence Rule
  • Section 1.300.001: General Standards Rule
  • Sub-section 400: Acts Discreditable
  • Sub-section 500: Fees and Other Types of Remuneration Rule
  • Sub-section 600: Advertising and Other Forms of Solicitation Rule
  • Sub-section 700: Confidential Information Rule
  • Sub-section 800: Form of Organization and Name Rule
  • Responsibilities to Colleagues
  • Discussion Questions
  • In the News
  • Notes
• Chapter Seven: The Auditing Function
  • The Ethics of Public Accounting
  • Trust
  • The Auditor’s Responsibility to the Public
  • The Auditor’s Basic Responsibilities
  • Independence
  • Independence Risk
  • Professional Skepticism
  • Reasonable Assurance
  • Discussion Questions
  • Notes
• Chapter Eight: The Ethics of Managerial Accounting
  • Reasons Used to Justify Unethical Behaviors
  • Blowing the Whistle
  • Discussion Questions
  • Notes
• Chapter Nine: The Ethics of Tax Accounting
  • Discussion Questions
  • In the News
  • Notes
• Chapter Ten: Ethics Applied to the Accounting Firm
  • Accounting as a Business
  • The Social Responsibility of Business
  • Good Ethics is Good Business
  • Ethical Responsibilities of Accounting Firms
  • The Accounting Profession in Crisis
  • Discussion Questions
  • In the News
  • Notes
• Appendix A: Summary of Sarbanes–Oxley Act of 2002
• Appendix B: IMA Statement of Ethical Professional Practice
  • Principles
  • Standards
  • I. Competence
  • II. Confidentiality
  • III. Integrity
  • IV. Credibility
  • Resolving Ethical Issues
  • Note
• Index
• End User License Agreement

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