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End User License Agreement
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End User License Agreement
by Kenneth Wm. Kury, Brenda Shay Duska, Ronald F. Duska
Accounting Ethics, 3rd Edition
Cover
Preface to the Third Edition
Introduction to Accounting Ethics
Chapter One: The Nature of Accounting and the Chief Ethical Difficulty
The Nature of Accounting
Ethics of Disclosure
The Financial Statement
Roles an Accountant can Fulfill
Development of Explicit Accounting Standards and Regulations
The Sarbanes–Oxley Act (SOX)
Recent Scandals that Provoked More Regulation
Conclusion
Discussion Questions
In the News
Chapter Two: Ethical Behavior in Accounting
What is Ethics?
Ethics: The Intellectual Enterprise
Actions
Social Practices, Institutions, and Systems
Why Study Ethics?
Being Ethical: How to Determine What to Do
Questions to Ask to Justify an Action: The Basis of Ethical Theory
Is the Action Good for Me?
Is the Action Good or Harmful for Society?
Is the Action Fair or Just?
Does the Action Violate Anyone’s Rights?
Have I Made a Commitment, Implied or Explicit?
Using the Reasons
Ethical Dilemmas
Some Classic Moral Dilemmas
Discussion Questions
In the News
Chapter Three: Ethical Behavior in Accounting
Egoism
Utilitarianism
Kant and Deontology
Deontological Ethics
The First Formula of the Categorical Imperative
The Second Formula of the Categorical Imperative
Virtue Ethics
Discussion Questions
In the News
Chapter Four: Accounting as a Profession
Discussion Questions
Chapter Five: Accounting Codes of Conduct
AICPA Professional Code of Conduct
Code Principles
0.300.020.01 – Responsibilities Principle
0.300.030.01 – The Public Interest Principle
0.300.040.01 – Integrity Principle
0.300.050.01 – Objectivity and Independence Principle
0.300.060.01 – Due Care Principle
0.300.070.01 – Scope and Nature of Services Principles
Criticisms of the Code of Conduct
Discussion Questions
In the News
Chapter Six: The Rules of the Code of Conduct
Conceptual Framework
Sub‐section 100: Integrity and Objectivity Rule
Sub‐section 200: Independence Rule
Section 1.300.001: General Standards Rule
Sub‐section 400: Acts Discreditable
Sub‐section 500: Fees and Other Types of Remuneration Rule
Sub‐section 600: Advertising and Other Forms of Solicitation Rule
Sub‐section 700: Confidential Information Rule
Sub‐section 800: Form of Organization and Name Rule
Responsibilities to Colleagues
Discussion Questions
In the News
Chapter Seven: The Auditing Function
The Ethics of Public Accounting
Trust
The Auditor’s Responsibility to the Public
The Auditor’s Basic Responsibilities
Independence
Independence Risk
Professional Skepticism
Reasonable Assurance
Discussion Questions
Chapter Eight: The Ethics of Managerial Accounting
Reasons Used to Justify Unethical Behaviors
Blowing the Whistle
Discussion Questions
Chapter Nine: The Ethics of Tax Accounting
Discussion Questions
In the News
Chapter Ten: Ethics Applied to the Accounting Firm
Accounting as a Business
The Social Responsibility of Business
Good Ethics is Good Business
Ethical Responsibilities of Accounting Firms
The Accounting Profession in Crisis
Discussion Questions
In the News
Appendix A: Summary of Sarbanes–Oxley Act of 2002
Appendix B: IMA Statement of Ethical Professional Practice
Principles
Standards
I. Competence
II. Confidentiality
III. Integrity
IV. Credibility
Resolving Ethical Issues
Index
End User License Agreement
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