Book description
This book provides a comprehensive, authoritative, and thought-provoking examination of the ethical issues encountered by accountants working in the industry, public practice, nonprofit service, and government. Gordon Klein's, Ethics in Accounting: A Decision-Making Approach, helps students understand all topics commonly prescribed by state Boards of Accountancy regarding ethics literacy. Ethics in Accounting can be utilized in either a one-term or two-term course in Accounting Ethics.
A contemporary focus immerses readers in real world ethical questions with recent trending topics such as celebrity privacy, basketball point-shaving, auditor inside trading, and online dating. Woven into chapters are tax-related issues that address fraud, cheating, confidentiality, contingent fees and auditor independence. Duties arising in more commonplace roles as internal auditors, external auditors, and tax practitioners are, of course, examined as well.
Table of contents
- Cover
- Title Page
- Praise for Ethics in Accounting
- About the Author
- Preface
- Part One: Ethical Frameworks
- Part Two: Unethical Behaviors
-
Part Three: Professional Rules of Conduct
- Chapter 8: Discreditable Acts: Discrimination, Deceit, and Disclosure
- Chapter 9: Confidentiality
-
Chapter 10: Independence and Moral Seduction
- When Independence is Required
- How the Independence Rule is Satisfied
- The Seven Threats to Independence
- Moral Seduction and Other Behavioral Biases
- Safeguards That Counterbalance Threats to Independence
- Required Actions When Independence Is Impaired
- The Impact of the Independence Rule on Other Endeavors
- Other Sources of Independence Rules
- Exercises
-
Chapter 11: Conflicts of Interest
- Identifying Conflicts of Interest
- Conflicts of Interest in the Accounting Profession
- The Broad Prohibition Against Conflicts of Interest
- Client Waivers of Conflicts of Interest
- Behavioral Aspects of Conflict of Interest Disclosures
- Resisting Temptation
- Conflicts of Interest versus the Duty of Confidentiality
- Managing Conflicts of Interest
- Conflicts of Interest in Tax Practice
- Exercises
-
Part Four: Other Responsibilities
-
Chapter 12: Duties as a Whistleblower
- What Is Whistleblowing?
- The Types of Whistleblowers
- Whistleblower Motivations
- Adversities Faced by Whistleblowers
- Outside Auditors as Whistleblowers
- Whistleblowing in Tax Practice
- Cultural Aspects of Whistleblowing
- Biological Aspects of Whistleblowing
- Encouraging an Ethical Organizational Culture
- Deciding Whether to Become a Whistleblower
- Exercises
- Chapter 13: Duties of Public-Company Auditors: The Sarbanes–Oxley Act
- Chapter 14: Duties of Tax Professionals
- Chapter 15: Duties of Fiduciaries: Financial Planners, Trustees, and Executors
-
Chapter 12: Duties as a Whistleblower
- Subject Index
- End User License Agreement
Product information
- Title: Ethics in Accounting: A Decision-Making Approach
- Author(s):
- Release date: July 2015
- Publisher(s): Wiley
- ISBN: 9781118928332
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