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Accounting Ethics

Ethical Obligations and Decision-Making in Accounting

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Mintz, Steven M and Roselyn E. Morris (2007) Ethical Obligations and Decision-Making: Text and Cases, McGraw-Hill/Irwin.

Ethical Obligations and Decision-Making in Accounting gives students a robust ethical framework that is crucial for accountants in the post-Enron era. Incorporating the principles of the AICPA code and other systems of ethics, Mintz and Morris show accounting students how a commitment to ethics can enable accounting professionals to meet their ethical obligations both to investors and creditors. No other book so comprehensively examines the elements of the financial reporting system - including the ethics of the internal control environment and the effectiveness of board of director and audit committee oversight - that determine the ethical standard of the accounting process.

Last Updated ( Tuesday, 01 July 2008 17:22 )
 

Understanding Accounting Ethics

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Cheffers, Mark and Michael Pakaluk. (2007) Understanding Accounting Ethics. Allen David Press, 2nd edition.

Review
"An in depth view of what has been and always should be the cornerstone of accounting ethics." --Jonathan Hamilton Editor, Public Accounting Report

"... a text that is long overdue. I recommend Understanding Accounting Ethics to all accountants students, professors and practitioners." --Ross D. Fuerman - Associate Professor of Accounting, Suffolk University, Boston.

" I have been a CPA for 30 years and, after reading your outstanding book for the second time over the weekend, I cannot remember a time I have felt more pride and respect for our profession. You know some of us old CPAs were brought up under the tutelage of CPAs who began their careers in the 1940s and even before. Back then as I remember it, there really weren't any ethics courses, per se; we just went to work and were taught to do the right thing every day without giving it much philosophical thought. I am almost embarrassed to admit your book is such a revelation to me, as it provides such terrific insight into the bedrock tenets of our profession." --George W. DuRant, CPA/ABV, ASA

Last Updated ( Tuesday, 01 July 2008 17:21 )
 

Truth or Profit?: The Ethics and Business of Public Accounting

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Neu, Dean and Duncan Green. (2006) Truth or Profit?: The Ethics and Business of Public Accounting. Fernwood Publishing

Product Description
This broad analysis of public accountancy examines the historical evolution of the discipline, arguing that it is both a business and a public service, and therefore subject to the tension between the two facets of its operation. This tension is widely apparent in today's climate of corporate accounting scandals, as corporate executives are handcuffed and accounting firms are implicated in their financial mismanagement. The authors pose the question Are public accountants simply profit-driven, self-serving window dressing for greedy multinational corporations, or is the profession doing the best it can in the face of difficult circumstances, trying to uncover monetary truth?

About the Author
Dean Neu is the future fund professor of accounting in the Haskayne School of Business at the University of Calgary. He is the author of Accounting for Genocide. Duncan Green is a senior accounting instructor in the Haskayne School of Business at the University of Calgary and has written several articles about the corporate governance responsibilities of boards of directors. They both live in Calgary, Alberta.

Last Updated ( Tuesday, 01 July 2008 17:21 )
 

Business and Professional Ethics for Directors, Executives, and Accountants

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Brooks, Leonard J. (2006) Business and Professional Ethics for Directors, Executives, and Accountants, South-Western College Publications, 4th edition.

Product Description
Learn to make the most ethical decisions possible with BUSINESS AND PROFESSIONAL ETHICS FOR DIRECTORS, EXECUTIVES, AND ACCOUNTANTS! Providing real-world examples of ethical issues in the workplace, this accounting text gives you insight into the development of sound patterns of behavior on the part of directors, executives, and accountants. Current cases and key readings provide an interesting, challenging, and practical learning experience.

Book Info
Text focuses on practical development of the skills needed to deal with ethical issues specific to accounting. Updated to include new cases, coverage of governance and accountability reform in business, professional accounting reform, and more. Previous edition: c2000. Softcover. --This text refers to an out of print or unavailable edition of this title.

Last Updated ( Tuesday, 01 July 2008 17:21 )
 

Accounting Ethics

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Duska, Ronald F. and Brenda Shay Duska. (2003) Accounting Ethics. Wiley-Blackwell

Product Description
Accounting Ethics uses concrete examples and case studies, including current situations such as the Enron/Arthur Andersen debacle, to examine the ethical responsibilities of individual accountants as well as accounting firms. The book 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 such as the Enron/Arthur Andersen debacle; examines the ethical responsibilities of individual accountants as well as accounting firms .

Review
"Accounting Ethics is a book for our troubled times. The Duskas provide a basic primer on ethics for accounting that is helpful to accountants and non-accountants alike. They deftly weave the saga of Enron and Arthur Andersen through a practical and realistic presentation of accounting ethics."
--Thomas W. Dunfee, The Wharton School, University of Pennsylvania

"This book is a long awaited and significant contribution to business ethics. At last, a book that addresses the full range of accounting, tax, and audit issues, integrating the perspective of the accounting profession with that of a trained ethicist. This is a must-read for everyone in the accounting profession and in business ethics. Bravo Duskas!"
--Patricia H. Werhane, Darden Graduate School, University of Virginia

Last Updated ( Tuesday, 01 July 2008 17:21 )
 
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"Will not knowledge of [the good], then, have a great influence on life? Shall we not, like archers who have a mark to aim at, be more likely to hit upon what is right?"
-Aristotle, Nicomachean Ethics