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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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Copyright
ETHICS IN ACCOUNTING
A Decision-Making Approach
GORDON KLEIN
University of California, Los Angeles
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