Accounting Ethics
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Accounting Ethics uses real-life examples, including the Enron/Arthur Andersen debacle, to examine the ethical responsibilities of individual accountants as well as accounting firms.The book begins by investigating the nature and purpose of accounting and follows with a brief study of the nature and use of ethical principles in determining accountants’ responsibilities. Because accounting is governed by a code of ethics, it examines the ethical imperatives that bind professionals and the specific principles and rules that various accounting codes dictate. Next, the book explores the major types of practices in which accountants engage – auditing, managerial accounting, and tax accounting – and the responsibilities associated with those practices.The book concludes with an investigation into the ethical responsibilities of accounting firms, and the pressures that militate against the fulfilling of those responsibilities.
PrefaceAcknowledgmentsEnron, Arthur Andersen, and the Financial Markets: A Chronology of Wall Street Journal ArticlesAnd then there was WorldComIntroduction11The Nature of Accounting and the Chief Ethical Difficulty: True Disclosure72Ethical Behavior in Accounting: What is Ethics?243Ethical Behavior in Accounting: Ethical Theory454Accounting as a Profession655Accounting Codes of Ethics: The Principles746Accounting Codes of Ethics: The Rules937Ethics in Auditing: The Auditing Function1068The Ethics of Managerial and Financial Accounting1409The Ethics of Tax Accounting15610The Ethics of the Accounting Firm: The Accounting Profession in Crisis173App. IThe Code of Professional Conduct of the American Institute of Certified Public Accountants199App. IIInstitute of Management Accountants: Ethical Standards213App. IIIStatement on Auditing Standards: A Summary217App. IVRevision of the Securities and Exchange Commission's Auditor Independence Requirements234App. VStatements on Standards for Tax Services Nos. 1-8245Index269
