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Preface | ||
Acknowledgments | ||
Enron, Arthur Andersen, and the Financial Markets: A Chronology of Wall Street Journal Articles | ||
And then there was WorldCom | ||
Introduction | 1 | |
1 | The Nature of Accounting and the Chief Ethical Difficulty: True Disclosure | 7 |
2 | Ethical Behavior in Accounting: What is Ethics? | 24 |
3 | Ethical Behavior in Accounting: Ethical Theory | 45 |
4 | Accounting as a Profession | 65 |
5 | Accounting Codes of Ethics: The Principles | 74 |
6 | Accounting Codes of Ethics: The Rules | 93 |
7 | Ethics in Auditing: The Auditing Function | 106 |
8 | The Ethics of Managerial and Financial Accounting | 140 |
9 | The Ethics of Tax Accounting | 156 |
10 | The Ethics of the Accounting Firm: The Accounting Profession in Crisis | 173 |
App. I | The Code of Professional Conduct of the American Institute of Certified Public Accountants | 199 |
App. II | Institute of Management Accountants: Ethical Standards | 213 |
App. III | Statement on Auditing Standards: A Summary | 217 |
App. IV | Revision of the Securities and Exchange Commission's Auditor Independence Requirements | 234 |
App. V | Statements on Standards for Tax Services Nos. 1-8 | 245 |
Index | 269 |
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Add Accounting Ethics, 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 accountin, Accounting Ethics to the inventory that you are selling on WonderClubX
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Add Accounting Ethics, 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 accountin, Accounting Ethics to your collection on WonderClub |