Accounting Ethics.

Intro -- Accounting Ethics, SECOND EDITION -- Table of Contents -- Acknowledgments -- Preface -- Introduction -- Chapter One: The Nature of Accounting and the Chief Ethical Difficulty: True Disclosure -- I The Nature of Accounting -- II Ethics of Disclosure -- III The Financial Statement -- IV Roles an Accountant can Fulfill -- V Development of Explicit Accounting Standards and Regulations -- VI The Sarbanes-Oxley Act (SOX) -- VII Recent Scandals that Provoked More Regulation -- VIII Conclusions -- Chapter Two: Ethical Behavior in Accounting: What Is Ethics? -- I What Is Ethics? -- II Ethics: The Intellectual Enterprise -- III Actions -- IV Social Practices, Institutions, and Systems -- V Why Study Ethics? -- VI Being Ethical: How to Determine What to Do -- VII Questions to Ask to Justify An Action: The Basis of Ethical Theory -- VIII Using the Reasons -- IX Ethical Dilemmas -- X Some Classic Moral Dilemmas -- Chapter Three: Ethical Behavior in Accounting: Ethical Theory -- I Egoism -- II Utilitarianism -- III Kant and Deontology -- IV Deontological Ethics -- V The First Formula of the Categorical Imperative -- VI The Second Formula of the Categorical Imperative -- VII Virtue Ethics -- Chapter Four: Accounting As a Profession: Characteristics of a Profession -- Chapter Five: Accounting Codes of Conduct -- I AICPA Professional Code of Conduct -- II Code Principles -- III Criticisms of the Code of Conduct -- Chapter Six: The Rules of the Code of Conduct -- I Section 100 - Independence, Integrity, and Objectivity -- II Section 200 - General Standards Accounting Principles -- III Section 300 - Responsibilities to Clients -- IV Section 400 - Responsibilities to Colleagues -- V Section 500 - Other Responsibilities and Practices -- Chapter Seven: The Auditing Function -- I The Ethics of Public Accounting -- II Trust.

III The Auditor's Responsibility to the Public -- IV The Auditor's Basic Responsibilities -- V Independence -- VI Independence Risk -- VII Professional Skepticism -- VIII Reasonable Assurance -- Chapter Eight: The Ethics of Managerial Accounting -- I Reasons Used to Justify Unethical Behaviors -- II Blowing the Whistle -- Chapter Nine: The Ethics of Tax Accounting -- Chapter Ten: Ethics Applied to the Accounting Firm -- I Accounting as a Business -- II The Social Responsibility of Business -- III Good Ethics is Good Business -- IV Ethical Responsibilities of Accounting Firms -- V The Accounting Profession in Crisis -- Afterword: Current Debates on Accounting Issues -- I Fair Value and Principles vs. Rules -- II Fair Value Accounting -- III Arguments For and Against the Fair Value Approach -- IV Summary -- V Principles vs. Rules -- VI Introduction -- VII Isn't GAAP Already Principles Based? -- VIII An Example: The Continental Vending Case -- IX Recent Developments of " Present Fairly" -- X A Better Question -- XI Argument for a Rules Based Approach -- XII What Would a Principles Based Approach Look Like? The True and Fair Override -- XIII Argument for a Principles Based Approach -- XIV Conclusion -- Appendix A: Summary of Sarbanes-Oxley Act of 2002 -- Appendix B:The IMA Code of Conduct for Management Accountants -- Index.

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Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.