- Cover
- Preface to the Third Edition
- Introduction to Accounting Ethics
- Chapter One: The Nature of Accounting and the Chief Ethical Difficulty
- 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
- Chapter Four: Accounting as a Profession
- 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
- Chapter Eight: The Ethics of Managerial Accounting
- Chapter Nine: The Ethics of Tax Accounting
- Chapter Ten: Ethics Applied to the Accounting Firm
- Appendix A: Summary of Sarbanes–Oxley Act of 2002
- Appendix B: IMA Statement of Ethical Professional Practice
- Index
- End User License Agreement
-
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