- 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
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