CiNii Books - The ethics of accounting and finance : trust, responsibility, and control

Edited and revised specifically for this volume, here are the best papers from the Tenth National Conference on Business Ethics, sponsored by Bentley College's Center for Business Ethics. Throughout, the contributors emphasize the ethical dimensions of problems and issues that confront the financial services and accounting industries, issues that are also of critical importance to business generally. Included among the contributors are members of the academic community, lawyers, government officials, and financial services and accounting professionals, each with his or her own special perspective, but all focused on the central theme: the importance of ethics and its proper role in the way financial services and accounting are done. Throughtful, challenging reading, not only for academics but for finance and accounting professionals as well. Part I examines the ethics of the fiduciary relationship between principals and agents, defining the nature of trust and helping readers understand the fiduciary responsibility and conflicts of interest characteristic to the industry. In Part II, the contributors look at specific issues in ethics and financial disclosure, with particular focus on nonprofit healthcare organizations, financial derivatives, and confidentiality in a professional context as representative cases. More cases are presented in Part III, examining a variety of situations and events, such as the BCCI affair and the failure of banks. Part IV offers lessons from the past and a look toward the future, with such topics as the ethics of financial derivatives in the history of economic thought and the development of moral reasoning and professional judgment of auditors in public practice.

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Figures and Tables Acknowledgments Introduction by Robert E. Frederick and Judith Brown Kamm Ethics, Fiduciary Responsibilities, and Conflicts of Interest Defining Trust in Fiduciary Responsiblities by Richard N. Ottaway In Defense of Finance: Understanding Fiduciary Responsibility and Conflicts of Interest by Elaine Sternberg Should Mutual Fund Managers Be Banned From Personal Trading? by Ronald F. Duska Fiduciary Responsiblity and the Duty to Account for Clients' Funds by Franklyn P. Salimbene and Gerald R. Ferrera Some Ethical Issues in Financial Markets by Particia H. Werhane Ethics and Financial Disclosure Ethical Issues in Financial Reporting for Nonprofit Healthcare Organizations by Nancy M. Kane The Ethical Implication of Financial Derivatives by David Mosso Confidentiality in a Professional Context with Especial Reference to the Accounting Profession in Australia by P. B. Judd Trust, Responsiblity, and Control: Cases and Analyses Accounting for Fraud: Auditors' Ethical Dilemmas in the BCCI Affair by Nikos Passas Was Maintaining the Executive Payroll at PLT an Example of Auditor Independence? by Gary Tidwell From Monitor to Master? Ethical Comments on the Regulation of Fraud Notification by Accountants by H. J. L. van Luijk Unique Ethics Challenges in Defense Industry Auditing by Harry W. Britt The Critical Oversight Role of the Audit Committee by Curtis C. Verschoor Why Banks Fail by Mark Cheffers Lessons from the Past and a Look Toward the Future The Ethics of Financial Derivatives in the History of Economic Thought by Jay C. Lacke Accounting Ethics and The Traditional Jewish Perspective by Rabbi Gordon M. Cohn The Development of Moral Reasoning and Professional Judgment of Auditors in Public Practice by Daniel Brugman and Marcelle E. W. Weisfelt Trust Is Good Business by Christopher Eklund Index

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The ethics of accounting and finance : trust, responsibility, and control

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