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by Gordon Klein
Ethics in Accounting: A Decision-Making Approach
Cover
Title Page
Praise for Ethics in Accounting
About the Author
Preface
Organization and Guidance for Instructors
Acknowledgments
Part One: Ethical Frameworks
Chapter 1: Introduction to Ethics
What Is Ethics?
Ethics and Accounting
Ethics in Our Daily Lives
Ethics in Our Professional Endeavors
Ethical Judgments in Accounting
Common Ethical Rationalizations
Ethics in This Book
Why Should I Be Ethical?
Exercises
Chapter 2: Ethical Principles and Reasoning
Distinguishing Ethical Behavior from Legal Behavior
The Universality of Ethical Rules
An Introduction to the AICPA Code
The Development of Moral Reasoning
Making Ethical Decisions
Exercises
Chapter 3: The Core Philosophies
The Core Philosophies
Revisiting Core Ethical Principles
Neurobiology and Ethical Decisions
Exercises
Chapter 4: Virtue, Justice, and Social Responsibility
Distributive Justice
Virtue Ethics
Egoism and Concern for Others
Corporate Social Responsibility
Exercises
Part Two: Unethical Behaviors
Chapter 5: Why We Cheat
Cheating
The Rational Model of Cheating
A Psychological Model of Cheating
How the Intensity of a Moral Issue Affects Behavior
Other Influences on Ethical Behavior
Solving the Cheating Problem
Exercises
Chapter 6: Greed, Corruption, and Collusion
The Instinctive Urge of Greed
Bribery
Kickbacks, Collusion, and Related Arrangements
Insider Trading
Exercises
Chapter 7: Fraud and Earnings Management
Financial Fraud
Tax Fraud
Exercises
Part Three: Professional Rules of Conduct
Chapter 8: Discreditable Acts: Discrimination, Deceit, and Disclosure
Discreditable Acts Under the Code of Conduct
Discreditable Acts in Tax Practice
The Duty to Possess Sound Moral Character
The Ethics of Full Disclosure
Exercises
Chapter 9: Confidentiality
Why Confidential Information is Protected
When Information is Confidential
When Disclosure Occurs
Client Consent
Identifying Who is a Client
The Accountant–Client Privilege
Confidentiality in Tax Practice
Exercises
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
How SOX Affects Publicly Traded Corporations
How SOX Affects Company Management
The Impact of SOX on Auditors
The Impact of SOX on Tax Practitioners
The Impact of SOX on Nonprofit and Private Organizations
Exercises
Chapter 14: Duties of Tax Professionals
Professional Responsibilities in Tax Practice
Duties as a Tax Return Preparer
Duties as a Taxpayer Advocate
Duties as a Tax Planner
General Professional Duties
The Taxpayer's Duties
The Importance of Truthful Tax Reporting
Exercises
Chapter 15: Duties of Fiduciaries: Financial Planners, Trustees, and Executors
Fiduciary Relationships
Personal Financial Planners and Asset Managers
Trusts and Trustees
Executors and Administrators
Fiduciary Issues in Tax Practice
Auditor Independence Requirements for Trustees and Executors
Exercises
Subject Index
End User License Agreement
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Chapter 15: Duties of Fiduciaries: Financial Planners, Trustees, and Executors
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End User License Agreement
Index
A
Accountant– Client Conflict
Accountant– Client Privilege
Accountant-Prepared Records
Accounting Principles Rule
Modifications
Accountant Regulation
Acts Discreditable Rule
Actual Consent
Adjusted Consolidated Segment Operating Income
Administrator
Adverse Interest Threat
Advertising and Other Forms of Solicitation Rule
Advocacy Threat
Age Discrimination in Employment Act of 1967
AICPA Code of Professional Conduct
Core Principles of Professional Conduct
Due Care and the Scope and Nature of Services
Impact of
Integrity
Objectivity and Independence
Overview
Public Interest
Viewpoint of Other Professions
Viewpoint of the Accounting Profession
Responsibilities
AICPA's Statement on Standards in Personal Financial Planning Services
Altruism
Altruistic Whistleblower
Amended Tax Return
Americans with Disabilities Act
Antidiscrimination Rules
Criticisms
Antiretaliation Laws
Employer Manipulation
Aristotle's Philosophy of Distributive Justice
Attest Engagements
Attest Opinion
Attitudes and Rationalizations
Attorney– Client Privilege
Audit Committees
Roles
Code of Conduct
Document Retention Policy
Affects on Company Management
Certification Requirement
Incentive Based Compensation
Company Provided Loans
Coercion
Whistleblower Retaliation
Impact
Impact on Tax Provisions
Impact on Nonprofit and Private Organizations
Audit Firm Rotation
B
Becker Rational Model
Flaws in
Behavioral
Beneficiaries
Bernie Madoff
Big Bath Accounting
Blind Trust
Bomb Crater Effect
Bribery Act of 2010
Bribery
and Accounting Profession
Combatting
Detecting
Identifying
Nature of
Pressure
Receiving
C
CARE
Categorical imperatives
Channel Stuffing
Cheater's High Effect
Cheater's High
Cheating
Civil Rights Act of 1964
Claw-Back Provision
Client Consent
Client-Prepared Records
Close Relatives
Cognitive Overload
Commercial Bribery
Commissions and Referral Fee Rule
Commissions
Committee on Sponsoring Organizations (COSO)
Common Discreditable Acts
Companies Act
Compliance Corner
Concurring Partner
Confidential Client Information Rule
Confidential Information
Issues Concerning
Nature of
Preserving
Summary
Why Protected
Confidentiality in Tax Practice
Confirmation Bias
Conflict of Interest
Actual Versus Apparent
Behavioral Aspect
Client Waivers
Evaluating
Existing Versus Potential Future
in Accounting Profession
in Tax Practice
Managing
Prohibition Against
Versus Duty of Confidentiality
Conflict Check
Consequential Damages
Consequentialism
Consolidata Services Case
Consolidated Income Statement
Continental Vending Doctrine
Contingent Fee
Aligning Incentives
Versus Kickbacks
Contingent Fees Rule
Cookie Jar Accounting
Copycat Effect
Corporate Social Responsibility (CSR)
Accounting for
Emerging Challenges
Importance of
Defining
Future of
Impact of
Investment Rights
Nature of
Sustainability
Theories
Cotrustees
Covered Member
Current Client
D
Dead Presidents Effect
Debarment
Deep Throat
Denial of Standards Effect
Deontology
Criticisms
Depleted Resistance Effect
Difference Principle
Direct Interest
Disclaimer of Opinion
Discounting
Discreditable Acts in Tax Practice
Discreditable to the Profession Standard
Distributive Justice
Nature of
Theories of
Document Retention
Dodd– Frank Act
Whistleblower Program
Criticisms
Dual Processing
System
System
Dual-Client Conflict
Duties as General Professional
Duties as Tax Planner
Duties as Tax Return Preparer
Assessing Positions
Claiming Uncertain Positions
Formulating Positions
Obtaining Information
Threshold Standards
Application
Duties as Taxpayer Advocate
Duty of Care
Duty of Impartiality
Duty of Loyalty
Duty to...
Apply GAAP
Disregard GAAP Rules
Honor Others' Property Rights and Agreements
Not Obscure Important Information
Not Physically Harm Others
Place Facts in Context
Possess Sound Moral Character
Present Material Facts
Report Others' Misconduct
Respect Others' Privacy
Respect Others' Right of Free Association
Tell the Truth
Treat Equals Equally, with Justice for All
E
Egoism
Critics of
Nature of
Proponents of
Engagement Quality Reviewer
Enron
Accounting Practices
and Arthur Andersen CPA
Business Model
Lessons
Overview
Theatrics
Estate
Ethical...
Behavior from Legal Behavior
Absolutism
Absolutism Versus Relativism
Rationalization
Relativism
Ethics
and Accounting
in Financial Accounting
in Governmental and Nonprofit Accounting
in Internal Controls
in Management Accounting
in Other Accounting Roles
in Our Daily Lives
in Tax Reporting
Influences on Behavior
of Care
of Full Disclosure
of Insider Trading
Professional Endeavors
Europe's Enron
Examination of Prospective Financial Statements
Executor
Expected Probability of Detection
Expected Magnitude of Punishment
Expected Value of Benefits
External Disclosures
External Whistleblower
F
Facilitation Payments
Failure to...
Comply with Personal Tax Responsibilities
Follow Rules of Governmental Regulatory Bodies
Protect Confidential Client Information
Return Client Records
Fair Use Doctrine
Fair Value
False Claims Act
Familiarity Threat
Special Rules
Federal Tax Law
Fiduciary Duties in Tax Practice
Fiduciary Duty
Fiduciary Relationship
Fiduciary Tax Return
Financial Accounting Standards Board (FASB)
Financial Forecasts
Financial Projections
Financial Reporting Oversight Role
Foreign Corrupt Practices Act
Forensic Accountants
Form 10-K
Form 10-Q
Form 8-K
Form of Organization and Name Rule
Framing
Fraud Triangle
Fund of Funds Case
G
Gender Egalitarianism and Humane Orientation
General Disclosure
Generally Accepted Accounting Principles (GAAP)
Departure From
Generally Accepted Auditing Standards (GAAS)
Gifts and Entertainment
Global Reporting Initiative
Government Accountability Office (GAO)
Governmental Accounting Standards Board (GASB)
Grantor
Great Harvard Cheating Scandal
Greed
Biological origins
Nature of
H
HealthSouth
Hiding Debts
Horizontal Equity
Hostile Work Environment Harassment
Hypothetical Social Contract
I
IFAC Code of Ethics for Professional Accountants
Immediate Family
Implied Consent
Improper Disclosure of CPA Exam Questions
Improper Capitalization of Expenditures
Improper Use of Nondisclosure Agreements
Incentives and Pressures
Income Beneficiary
Inconsistent Positions with Prior-Year Tax Returns
Indemnification Agreements
Independence Rule
Actions when Impaired
Basic Rules
Impairment by Creditor Interest
in Consulting and Outsourced Internal Audit Services
in Tax Practice
in Trust and Estate Administration
Other Sources
Requirements
Safeguards
Threats to
Indirect Interest
Information Barriers
Information Overload
Intimidation Threat
Insider Trading
Insider
Integrity and Objectivity Rule
Inter Vivos Trusts
Interest
Internal Disclosures
Internal Whistleblower
Basics
Mandatory
Detecting
Intestate
Irrevocable Trust
IRS Whistleblower Program
Is...
Discrimination Ever Acceptable
It Ever Acceptable to Take Others' Property
Lying Ever Ethical
Stealing Ever Ethical
Issue of...
Charging Interest
Freedom of Contract
Gay Rights
Gender Equality
Issue-Contingent Model
Issuers
J
Jeffrey Skilling
K
Key Position
Kickback
Knowledge Spillover
Kohlberg's Stages of Moral Development
Application to Accounting Profession
Criticism
Level One: Pre-Conventional Level
Level Three: Post-Conventional Level
Level Two: Conventional Level
L
Lehman Brothers
Less Adherence to Social Norms
Line Costs
Litigation-Related Disclosures
Living Trust
London Interbank Borrowing Offered Rate (LIBOR)
Loss Aversion Effect
Importance
M
Magnitude of Consequences
Maintaining Accurate Accounting Records
Management Participation Threat
Manipulating Expenses
Manipulating Revenues
Marriage Penalty
Material Indirect Interest
Material, Nonpublic Information
Materiality Principle
Miscellaneous Fees or Promotional Write-Offs
Moral Compartmentalization
Moral Intensity
Concentration
Influences
Moral Licensing
Moral Reminders
Moral Seduction
More Likely than Not Standard
Motivated Blindness
Multiple-deliverable Arrangements
N
Neurobiology and Ethical Decisions
Neurobiology of Distributive Justice
Neuroscience of Deontology and Consequentialism
No-Detection Case
No-Punishment Case
Nonaudit Services
Noncovered Members
Normative
Not Frivolous Standard
O
Objectivity Principle
Off-Balance-Sheet Liabilities
Official Bribery
Opportunity
Organization for Economic Cooperation and Development (OECD)
Other Comprehensive Bases of Accounting
Other Discreditable Acts
Overconfidence Bias
P
Partner Rotation
Past Clients
Ponzi Scheme
Pretextual Retaliations
Price Discrimination
Priming
Principal Beneficiary
Private Securities Litigation Reform Act of 1995
Probability-Adjusted Cost of Punishment
Probate
Professional Skepticism
Profit Disgorgement
Prospective Clients
Protective Order
Proximity
Psychological Model of Cheating
Public Company Accounting Oversight Board (PCAOB)
Registering
Regulatory Oversight
Q
Qui Tam Provision
Quid Pro Quo Harassment
R
Rationalization Effect
Rawls's Theory of Social Justice
Realistic Probability of Success Standard
Reasonable Basis Standard
Referral Fees
Related Party Transactions
Remainderman
Reportable Events
Repos
Reputation Preservation
Rest's Four-Component Model
First Step: Moral Sensitivity
Fourth Step: Moral Character
Second Step: Moral Judgment
Third Step: Moral Intent
Revenge
Reversibility Principle
Risk Aversion
Risk-Based Conceptual Framework
Round-trip Transactions
S
Sarbanes– Oxley Act (SOX)
Impact on Publicly Traded Corporations
Impact on Company Management
Impact on Auditors
Impact on Tax Practitioners
Impact on Nonprofit and Private
Securities Whistleblower Incentives and Protects
Selective Perception
Self Image
Influence on cheating
Importance of
Implications on Maintenance Trade-Off
Self-Interest Threat
Self-Review Threat
Self-Serving Bias
Sexual Harassment
Shareholder Theory
Sherron Watkins
Side Agreements
Social Consensus
Social Responsibility
Special-Purpose Entities (SPE)
Accounting
Specific Consent
Specific Disclosure
Spendthrift Trust
Split-Interest Trust
Stakeholder Theory
Contentions Against
Contentions in Favor
Statements on Standards for Tax Services (SSTS)
Subcertifications
Substance Over Form Doctrine
Substantial Authority Standard
Successor Trustee
Sustainability Accounting Standards Board (SASB)
T
Tax Fraud
Detecting
Tax Morale
Tax Return Position
Temporal Immediacy
Temporary Insiders
Testamentary Trust
The Universal Declaration of Human Rights
Third-party Service Providers
Tip Hotlines
Tone at the Top
Triple Bottom Line
Trustee
U
U.S. Foreign Corrupt Practices Act
U.S. Treasury Circular No. 230
Undue Influence Threat
Uniform Accountancy Act
Uniform Prudent Investor Act
Universality Principle
Utilitarianism
Criticisms
Nature of
V
Veil of Ignorance
Vertical Equity
Virtue Ethics
Whistleblower
Deciding to Become
Downside
in Tax Practice
Motivations
Outside Auditor
Divulging Improprieties
Protections
Statutes Compared
Types
W
Whistleblower Antiretaliation
Whistleblower Protections
Whistleblowing
Biological Aspects
Cultural Aspects
Work Product
Working Papers
WorldCom
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