Incudes index

Intro
Title Page
Copyright Page
Contents
Preface totheThird Edition
Introduction to Accounting Ethics
Chapter One The Nature ofAccounting andtheChief Ethical Difficulty: True Disclosure
The Nature ofAccounting
Ethics ofDisclosure
The Financial Statement
Roles anAccountant can Fulfill
Development ofExplicit Accounting Standards andRegulations
The Sarbanes-Oxley Act (SOX)
Recent Scandals that Provoked More Regulation
Conclusion
Discussion Questions
In theNews
SEC sues Chinese subsidiaries offive biggest accounting firms
Notes
Chapter Two Ethical Behavior inAccounting: What is Ethics?
What is Ethics?
Ethics: TheIntellectual Enterprise
Actions
Social Practices, Institutions, andSystems
Why Study Ethics?
Being Ethical: How toDetermine What toDo
Questions toAsk toJustify anAction: TheBasis of EthicalTheory
Is theAction Good forMe?
Is theAction Good or Harmful forSociety?
Is theAction Fair or Just?
Does theAction Violate Anyone's Rights?
Have IMade aCommitment, Implied or Explicit?
Using theReasons
Ethical Dilemmas
Some Classic Moral Dilemmas
Discussion Questions
In the News
Is honesty waning in American business?
Notes
Chapter Three Ethical Behavior inAccounting: Ethical Theory
Egoism
Utilitarianism
Kant andDeontology
Deontological Ethics
The First Formula oftheCategorical Imperative
The Second Formula oftheCategorical Imperative
Virtue Ethics
Discussion Questions
In the News
Fewer are behaving badly at work, survey finds. What changed?
Notes
Chapter Four Accounting asaProfession: Characteristics ofaProfession
Discussion Questions
Notes
Chapter Five Accounting Codes of Conduct
AICPA Professional Code ofConduct
Code Principles. 0.300.020.01-Responsibilities Principle
0.300.030.01-ThePublic Interest Principle
0.300.040.01-Integrity Principle
0.300.050.01-Objectivity andIndependence Principle
0.300.060.01-DueCare Principle
0.300.070.01-Scope andNature ofServices Principles
Criticisms oftheCode ofConduct
Discussion Questions
In theNews
Trading Case Embroils KPMG-Partner who Audited Herbalife andSkechers Admits Giving Stock Tips toFriend
Notes
Chapter Six The Rules oftheCode ofConduct
Conceptual Framework
Sub-section 100: Integrity and Objectivity Rule
Conflicts ofInterest 1.110
Director Positions 1.110.020
Gifts andEntertainment 1.120
Knowing Misrepresentations inthePreparation ofFinancial StatementsandRecords 1.130.010
Subordination ofJudgment 1.130.020
Client Advocacy 1.140
Use of a Third-Party Service Provider 1.150
Sub-section 200: Independence Rule
Independence
Section1.300.001: General Standards Rule
General Standards Rule
Compliance withStandards Rule 1.310
Accounting Principles Rule 1.320
Sub-section 400: Acts Discreditable
Acts Discreditable Rule
Sub-section 500: Fees and Other Types of Remuneration Rule
Contingent Fees Rule 1.510
Commissions andReferral Fees 1.520
Sub-section 600: Advertising and Other Forms of Solicitation Rule
Advertising andOther Forms ofSolicitation
Sub-section 700: Confidential Information Rule
Confidential Client Information Rule 1.700
Sub-section 800: Form of Organization and Name Rule
Form ofOrganization andName Rule 1.800
Responsibilities toColleagues
Discussion Questions
In theNews
Yardley Borough woman charged with stealing more than 100K from 100-year-old woman to maintain gambling habit
Notes
Chapter Seven The Auditing Function
The Ethics ofPublic Accounting. Trust
The Auditor's Responsibility tothePublic
The Auditor's Basic Responsibilities
The Evaluation ofInternal Auditing Control
Responsibility toDetect andReport Errors andIrregularities
Independence
Independence Risk
Professional Skepticism
Reasonable Assurance
Discussion Questions
Notes
Chapter Eight The Ethics ofManagerial Accounting
Reasons Used toJustify Unethical Behaviors
My Behavior is not Actually Illegal or Immoral
The Actions are intheCompany's Best Interests
No One Will Ever Find Out
The Company Will Protect Me
Blowing theWhistle
Discussion Questions
Notes
Chapter Nine The Ethics ofTax Accounting
Let's look at a scenario:
Standard Statement No. 1: Tax Return Positions
Standard No. 2: Answers to Questions on Returns
Standard Statement No. 3: Certain Procedural Aspects of PreparingReturns
Statement No. 4: Use of Estimates
Statement No. 5: Departure from a Previous Position
Statement No. 6: Knowledge of Error
Statement No. 7: Form and Content of Advice to Taxpayers
Discussion Questions
In theNews
United States: Happy's Pizza Founder Convicted of Multi-Million Dollar Tax Fraud Scheme
Notes
Chapter Ten Ethics Applied totheAccounting Firm
Accounting asaBusiness
The Social Responsibility ofBusiness
Good Ethics is Good Business
Ethical Responsibilities ofAccounting Firms
The Accounting Profession inCrisis
Adequacy ofGAAP
Earnings Management
Accounting forStock Options
Overly Aggressive Tax Shelters
Alternative Business Structures
Discussion Questions
In theNews
Numbers "too embarrassing" toshow fuelled Toshiba scandal
Notes
Appendix A Summary ofSarbanes-Oxley Act of2002
Appendix B IMA Statement of Ethical Professional Practice
Principles
Standards
I. Competence. II. Confidentiality
III. Integrity
IV. Credibility
Resolving Ethical Issues
Index
EULA