Ethical Issues in Accounting offers a comprehensive and accessible introduction for students and teachers of business studies and accountancy as well as the practicing accountant. The book covers the ethical implications of several aspects of accounting: * ethics and taxation * creative accounting * ethics in accounting regulation * ethical dilemmas in the public sector * whistleblowing * various aspects of social accounting, including environmental accounting. The fitness of the accounting profession as guardians of accounting and auditing ethics is also discussed in detail.

A trusted resource on the complex ethical questions that define the accounting profession An accountant’s practice depends on making difficult decisions. To achieve the best results, individual accountants and accounting firms need a clear understanding of the ethical duties and decision-making involved in the four major functions of modern accounting—auditing, management accounting, tax accounting, and consulting—as well as a strong sense of ethical conduct to guide the certification and validation of reliable financial records. Now in its third edition, Accounting Ethics is a thorough and engaging exploration of the ethical issues that accountants encounter in their professional lives. Since the publication of the first edition in 2002, Accounting Ethics has become an indispensable resource for accounting courses and certification programs worldwide, known for its focus on real-world application, practical advice, reader-friendly guidance, and its insight into the effects of global change on the profession. Together with coverage of the contemporary regulatory environment—including the Sarbanes-Oxley Act, the Public Company Accounting Oversight Board, and the Dodd–Frank Wall Street Reform and Consumer Protection Act—this revised edition features expanded pedagogical resources such as new end-of-chapter case studies and discussion questions, and includes the updated AICPA Code of Conduct. Concise and dependable, Accounting Ethics sustains its reputation as an authoritative resource for practicing accountants, new professionals, students of accounting, and those who are considering the profession.

Discusses in detail the many accounting scandals involving AIG in a case study format. Examines key concepts associated with ethics for accountants, including virtues, personal responsibility, the link between rules and principles, and professionalism. Outlines three high-profile ethics cases involving Enron, WorldCom and Lehman Brothers, along with 10 cases drawn from everyday accounting practice. Concludes with a discussion of how a student or practitioner can continue to grow in ethics and as a professional.

Written by a CPA with extensive real-world experience, the book includes:¿a summary of each ethical issue, with real-world problems relating to the topics discussed;¿cases that illustrate how others behaved when faced with an ethical dilemma;¿ethical standards for public and private accountants;¿a discussion of ethics in tax practice; ¿a review of California laws and regulations;¿end-of-chapter questions and cases to clarify and reinforce concepts;¿AND MUCH MORE

Written for professional and aspiring accountants, this book addresses the specific ethical issues that accountants are often obliged to resolve in the context of their work. The authors, an accountant and an ethicist, take a case-based, pragmatic approach to the subject, examining real life dilemmas often faced in the practice of accountancy. Each chapter investigates a specific issue, such as whistle-blowing or the implications of independence, and includes several case studies that put the theoretical analysis into practical perspective. Throughout, Cottell and Perlin seek to go beyond the codes of professional behavior to confront the subtle personal, corporate, and governmental pressures that make ethical decision making difficult. In an era in which accountants have been tried publicly for aiding in corporate fraud, Accounting Ethics provides a careful and welcome exploration of the moral issues faced almost daily by professionals in the field. Following an introductory chapter that raises fundamental questions about accountability, the authors analyze and interpret the three different systems from which ethical considerations are born--deontologism, utilitarianism, and ethical realism. Subsequent chapters examine particular types of conflicts. Among the topics that receive extended treatment are moral conflicts within the firm, the issue of independence, whistle-blowing as an option, legal requirements and ethical duties, difficulties in relationships among professionals, questions of sexual difference and discrimination, and accounting's responsibility to society. Specialized jargon is kept to a minimum, making this an excellent resource for anyone practicing or considering a career in the accounting profession.

Balancing both technical proficiency and ethical sensibility, Accounting Ethics provides a decision model approach to accounting, aiding both student comprehension and supporting the instructor in emphasizing the key elements of the decision process that shapes the technically and ethically competent professional accountant. Includes a decision model which guides students through the process of ethical decision making. Emphasizes the individual accountant’s decision making on both technical and ethical matters. Provides a focus on technical competencies and teaches students how to apply their knowledge through the provision of exercises and cases. Author team includes a blend of skills and experience: a philosopher, an accountant and an expert in business ethics. Strong pedagogical framework that includes study questions, review lists of chapter ‘take-ways’, and review checklists of key ideas. Provides an international perspective on fraud issues.

ETHICS in ACCOUNTING Did you Know? This book is available as a Wiley E-Text. The Wiley E-Text is a complete digital version of the text that makes time spent studying more efficient. Course materials can be accessed on a desktop, laptop, or mobile device—so that learning can take place anytime, anywhere. A more affordable alternative to traditional print, the Wiley E-Text creates a flexible user experience: ✓ Access on-the-go ✓ Search across content ✓ Highlight and take notes ✓ Save money! The Wiley E-Text can be purchased in the following ways: Via your campus bookstore: Wiley E-Text: Powered by VitalSource® ISBN 978-1-118-93904-8 Directly from: www.wiley.com/college/klein

Ethical issues in the context of earnings management have been increasingly recognized as an important and controversial topic in accounting research. Prior literature has largely focused on this topic in Anglo-American countries. This research monograph focuses specifically on Germany, a country in which ethical issues in accounting have not been rigorously examined. Based on an evaluation of prior research, the monograph provides some theoretical and methodological suggestions to guide research on the controversial topics of accountants' professional judgments and earnings management. Further, the influence of two relevant personality variables on professional accountants' ethical judgments on earnings management is examined. The two personality variables selected, namely Construal of Self and Regulatory Focus Theory, provide sharper insights into accountants' judgments at individual levels. This book also examines "holier-than-thou" perception bias among professional accountants and accounting students. "Holier-than-thou" perception bias refers to individuals perceiving themselves as being more ethical than their peers. This bias is an important issue in accounting contexts because it may foster an unethical organizational culture. Finally, the research monograph examines accountants' judgments on whistle-blowing in the context of earnings management. Whistle-blowing as an internal control mechanism is useful in revealing illegal, immoral, or illegitimate practices such as earnings management. This research monograph contributes to accounting research by examining these ethical issues from various perspectives and by providing holistic insights incorporating literature from multiple disciplines such as history, sociology, psychology, and philosophy. The findings of this research monograph have implications for accounting ethics research, accounting firms, and accounting education. The findings also have implications for convergence in accounting and may be of interest for global standard-setters such as the International Ethics Standards Board for Accountants (IESBA) and the International Accounting Education Standards Board (IAESB).

Ethical Issues in Accounting offers a comprehensive and accessible introduction for students and teachers of business studies and accountancy as well as the practicing accountant. The book covers the ethical implications of several aspects of accounting: * ethics and taxation * creative accounting * ethics in accounting regulation * ethical dilemmas in the public sector * whistleblowing * various aspects of social accounting, including environmental accounting. The fitness of the accounting profession as guardians of accounting and auditing ethics is also discussed in detail.