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Ethics in Accounting
A Decision-Making Approach
Gordon Klein (Author)
9781118928332, Wiley
Paperback / softback, published 25 March 2016
352 pages
24.6 x 20.1 x 2.3 cm, 0.567 kg
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Part One Ethical Frameworks 1 Introduction to Ethics 1 2 Ethical Principles and Reasoning 16 3 The Core Philosophies 42 4 Virtue, Justice, and Social Responsibility 62 Part Two Unethical Behaviors 5 Why We Cheat 86 6 Greed, Corruption, and Collusion 112 7 Fraud and Earnings Management 132 Part Three Professional Rules of Conduct 8 Discreditable Acts: Discrimination, Deceit, and Disclosure 156 9 Confidentiality 180 10 Independence and Moral Seduction 198 11 Conflicts of Interest 226 Part Four Other Responsibilities 12 Duties as a Whistleblower 248 13 Duties of Public-Company Auditors: The Sarbanes–Oxley Act 276 14 Duties of Tax Professionals 296 15 Duties of Fiduciaries: Financial Planners, Trustees, and Executors 318 16 Duties in the Accounting Workplace (Online only) Subject Index 339
Subject Areas: Finance & accounting [KF]
