Accounting ethics
著者
書誌事項
Accounting ethics
(Foundations of business ethics, 2)
Wiley-Blackwell, 2011
2nd ed
- : pbk
大学図書館所蔵 件 / 全13件
-
該当する所蔵館はありません
- すべての絞り込み条件を解除する
注記
Includes index
内容説明・目次
内容説明
This new edition of Accounting Ethics has been comprehensively updated to deal with the significant changes within the accounting profession since 2002; the authors systematically explore the new range of ethical issues that have arisen as a result of recent developments, including the financial crisis of 2008. * Highlights the debates over the use of fair-value accounting and principles- versus rules-based standards * Offers a comprehensive overview of ethics in accounting, as well as an examination of and recommendations for solving the current crisis in this field * Investigates the nature and purpose of accounting * Uses concrete examples and case studies, including current situations * Examines the ethical responsibilities of individual accountants as well as accounting firms
目次
Acknowledgments x Preface xii Introduction 1 1 The Nature of Accounting and the Chief Ethical Difficulty: True Disclosure 9 I The Nature of Accounting 10 II Ethics of Disclosure 14 III The Financial Statement 17 IV Roles an Accountant can Fulfill 20 V Development of Explicit Accounting Standards and Regulations 22 VI The Sarbanes Oxley Act (SOX) 27 VII Recent Scandals that Provoked More Regulation 29 VIII Conclusions 30 2 Ethical Behavior in Accounting: What Is Ethics? 31 I What Is Ethics? 34 II Ethics: The Intellectual Enterprise 35 III Actions 35 IV Social Practices, Institutions, and Systems 36 V Why Study Ethics? 36 VI Being Ethical: How to Determine What to Do 38 VII Questions to Ask to Justify An Action: The Basis of Ethical Theory 42 VIII Using the Reasons 46 IX Ethical Dilemmas 47 X Some Classic Moral Dilemmas 48 3 Ethical Behavior in Accounting: Ethical Theory 51 I Egoism 52 II Utilitarianism 57 III Kant and Deontology 61 IV Deontological Ethics 62 V The First Formula of the Categorical Imperative 64 VI The Second Formula of the Categorical Imperative 65 VII Virtue Ethics 66 4 Accounting as a Profession: Characteristics of a Profession 69 5 Accounting Codes of Conduct 77 I AICPA Professional Code of Conduct 79 II Code Principles 80 III Criticisms of the Code of Conduct 92 6 The Rules of the Code of Conduct 93 I Section 100 Independence, Integrity, and Objectivity 94 II Section 200 General Standards Accounting Principles 99 III Section 300 Responsibilities to Clients 102 IV Section 400 Responsibilities to Colleagues 103 V Section 500 Other Responsibilities and Practices 103 7 The Auditing Function 109 I The Ethics of Public Accounting 113 II Trust 115 III The Auditor s Responsibility to the Public 116 IV The Auditor s Basic Responsibilities 118 V Independence 122 VI Independence Risk 127 VII Professional Skepticism 131 VIII Reasonable Assurance 133 8 The Ethics of Managerial Accounting 135 I Reasons Used to Justify Unethical Behaviors 140 II Blowing the Whistle 144 9 The Ethics of Tax Accounting 151 10 Ethics Applied to the Accounting Firm 167 I Accounting as a Business 169 II The Social Responsibility of Business 170 III Good Ethics is Good Business 175 IV Ethical Responsibilities of Accounting Firms 177 V The Accounting Profession in Crisis 177 Afterword: Current Debates on Accounting Issues 185 I Fair Value and Principles vs. Rules 185 II Fair Value Accounting 189 III Arguments For and Against the Fair Value Approach 193 IV Summary 198 V Principles vs. Rules 199 VI Introduction 199 VII Isn t GAAP Already Principles Based? 200 VIII An Example: The Continental Vending Case 204 IX Recent Developments of Present Fairly 206 X A Better Question 207 XI Argument for a Rules Based Approach 208 XII What Would a Principles Based Approach Look Like? The True and Fair Override 211 XIII Argument for a Principles Based Approach 212 XIV Conclusion 215 Appendix A: Summary of Sarbanes Oxley Act of 2002 217 Appendix B: The IMA Code of Conduct for Management Accountants 230 Index 233
「Nielsen BookData」 より