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• Front Matter
• CONTENTS
• PREFACE
• ACKNOWLEDGMENTS
• PART I PURPOSE, BACKGROUND, AND APPROACH
• CHAPTER ONE The Technical and Ethical Responsibilities in Accounting
• LEARNING OBJECTIVES
• ACCOUNTING, ETHICS REFORM, AND YOU
• STAKEHOLDER
• AUDIT FAILURE: KPMG AUDITORS ALTER WORK PAPERS OF TENET AUDIT, CHARGES THE SEC
• A BRIEF HISTORY OF ACCOUNTING ETHICS IN HIGHER EDUCATION
• JAMES REST: COMPONENTS OF MORALITY
• THE AUTHORS’ PERSPECTIVE
• TECHNICAL PROFICIENCY
• ETHICAL SENSIBILITY
• Some Examples of Technical Knowledge, Knowledge of the Relevant Accounting Standard
• COMBINING TECHNICAL PROFICIENCY AND ETHICAL SENSIBILITY: FOUR TYPES OF ACCOUNTANTS
• ACCOUNTING EDUCATION: TRAINING FOR COMPETENCY AND MORAL PHILOSOPHY AS A RESOURCE
• ACCOUNTING STANDARDS
• MORAL PHILOSOPHY
• ACCOUNTING THEORY AND ETHICS
• ACCOUNTING THEORY
• ACCOUNTING DISCOURSE: KNOWLEDGE PRODUCTION AND COMMUNICATION
• DISCOURSE
• ACCOUNTING AS PRACTICE: THE REALIZATION OF INTERNAL GOODS AND VIRTUES
• PRACTICE
• CHAPTER REVIEW QUESTIONS
• REFERENCES
• CHAPTER TWO Decision Making in Accounting
• LEARNING OBJECTIVES
• ACCOUNTING AS DISCOURSE AND PRACTICE, COMPETENCY, DUTY, AND VIRTUE
• THE GENERAL NATURE OF DECISIONS AND DECISION MAKING IN ACCOUNTING
• MAKING A DECISION UNDER CONDITIONS OF UNCERTAINTY
• ELEMENTS OF A DECISION
• THE LEARNING OF TECHNICAL COMPETENCY IN THE CLASSROOM AND MENTORED WORK EXPERIENCE
• THE GOAL OF ACCOUNTING: THE PRODUCTION OF FINANCIAL REPORTS FOR VARIOUS STAKEHOLDERS
• THE BASIC PURPOSE OF FINANCIAL REPORTING
• RELEVANCE AND FAIR REPRESENTATION
• EXAMPLES OF TECHNICAL DECISIONS AND ACCOUNTING STANDARDS
• A WORKING DEFINITION OF ETHICS
• JUDGMENT AND SOUND REASONING IN ETHICS
• UTILITARIANISM
• DEONTOLOGY
• VIRTUE ETHICS
• SOCIAL CONTRACT THEORY
• A DECISION MODEL FOR ACCOUNTING ETHICS
• Figure 2.1 A Decision Model for Accounting Ethics
• Figure 2.2 The Desirable and the Possible
• OUTLINE OF THE BOOK
• CHAPTER REVIEW QUESTIONS
• REFERENCES
• PART II A DECISION MODEL FOR ACCOUNTING ETHICS
• CHAPTER THREE Defining the Problem – From an Accounting and an Ethical Point of View
• LEARNING OBJECTIVES
• ACCOUNTING AS DECISION-MAKING
• INTRODUCTION
• Figure 3.1 A Decision Model for Accounting Ethics
• PROBLEM-DEFINITION: FINDING AND FORMULATING THE PROBLEM
• PROBLEM-DEFINITION
• THE ACCOUNTING PROBLEM AND THE ETHICAL PROBLEM
• The Accounting Problem
• THE ACCOUNTING PROBLEM
• The Ethical Problem
• THE ETHICAL PROBLEM
• Similar, Yet Differing: Accounting Problems and Ethical Problems
• FINDING THE PROBLEM IN ACCOUNTING ETHICS
• Awareness, Discernment, and the Ability to Find the Problem
• The Principle of Equal Treatment
• THE PRINCIPLE OF EQUAL TREATMENT
• The Public Principle
• THE PUBLIC PRINCIPLE
• Obstacles for Finding the Problem
• FORMULATING THE PROBLEM IN ACCOUNTING ETHICS
• Resources for Sound Problem Formulation
• Obstacles to Problem Formulation
• SUMMARY
• CHAPTER REVIEW QUESTIONS
• NOTES
• CHAPTER FOUR Accounting Standards for Financial Statements: Resources for Decision Making
• LEARNING OBJECTIVES
• ACCOUNTING AS A VEHICLE FOR OBJECTIVE FINANCIAL INFORMATION
• THE OBJECTIVE OF FINANCIAL STATEMENTS
• THE BASIC PURPOSE OF FINANCIAL REPORTING
• USING RULES FOR FINANCIAL STATEMENT AS A RESOURCE TO MAKE ACCOUNTING DECISIONS
• Figure 4.1 A Decision Model for Accounting Ethics
• THE CONCEPTUAL FRAMEWORK
• THE FINANCIAL STATEMENTS
• A Statement of Profit or Loss
• A Statement of Financial Position
• ACCOUNTING RULES FOR RECORDING TRANSACTIONS AND VALUING ACCOUNTS
• THE ACCOUNTING PROBLEM OF ESTIMATES
• QUALITY OF INFORMATION
• ETHICAL ISSUES ASSOCIATED WITH THE PROFIT OR LOSS STATEMENT AND THE STATEMENT OF FINANCIAL POSITION
• Technical and Ethical Decisions in Preparing Financial Statements: A Summary
• FRAUD AND ETHICS
• Figure 4.2 Fraud Triangle
• CHAPTER REVIEW QUESTIONS
• NOTES
• CHAPTER FIVE Moral Philosophy and Ethical Reasoning: Resources for Decision Making
• LEARNING OBJECTIVES
• DECISION MAKING, COMPETENCE, AND THE PURPOSE OF FINANCIAL ACCOUNTING
• TOWARD AN ETHICAL FRAMEWORK IN ACCOUNTING PRACTICE
• USING MORAL PHILOSOPHY PRINCIPLES AS A RESOURCE TO MAKE ACCOUNTING DECISIONS
• Figure 5.1 A Decision Model for Accounting Ethics
• THE PHILOSOPHICAL TRADITIONS, DUTIES, AND VIRTUES
• THE ELEMENTS OF MORAL PHILOSOPHY EMBEDDED IN ACCOUNTING PRACTICE: UTILITARIANISM
• Usefulness
• Impartiality
• ACCOUNTING STANDARDS: USEFUL AND IMPARTIAL INFORMATION
• Accrual Accounting
• SUMMARY
• THE ELEMENTS OF MORAL PHILOSOPHY EMBEDDED IN ACCOUNTING: DEONTOLOGY
• DEONTOLOGY: MORAL LAWS AND REASON
• THE DEONTOLOGICAL VIEW OF HUMAN NATURE: REASON, FREEDOM, AND AUTONOMY
• DEONTOLOGY: HUMANITY IN ITS FREEDOM, RATIONALITY AND AUTONOMY
• The Rational Moral Agent, Free to Conform to Moral Principles
• THE INNER CONFLICT OF THE MORAL AGENT
• THE MORAL WORTH OF AGENTS AND STAKEHOLDERS
• Universal Principles (Categorical Imperatives) and Conditional Duties (Hypothetical Imperatives)
• VIRTUE ETHICS AND ACCOUNTING
• Virtue, Character, and the Good Life
• Virtue Ethics: A Decision Scenario
• PRACTICAL WISDOM
• Virtue Ethics and Accounting Practice
• VIRTUE ETHICS LANGUAGE AND ACCOUNTING PRACTICE
• Accounting: The Ideals of Accounting Practice and the Accountants’ Virtues
• CHAPTER REVIEW QUESTIONS
• Note
• REFERENCES
• CHAPTER SIX Professional Ethics as a Resource for Decision Making
• LEARNING OBJECTIVES
• ACCOUNTING AS PROFESSIONAL PRACTICE
• ACCOUNTING AND PROFESSIONAL ETHICS
• PROFESSIONAL ETHICS AS A RESOURCE TO MAKE ACCOUNTING DECISIONS
• Figure 6.1 A Decision Model for Accounting Ethics
• ACCOUNTING AS A PROFESSION
• PROFESSIONS
• PROFESSIONAL ETHICS
• PROFESSIONAL ETHICS
• Figure 6.2 The Responsibility Triangle
• CODES OF ETHICS AS TOOLS FOR DECISION MAKING
• CODES OF ETHICS
• THE CODE OF ETHICS FOR PROFESSIONAL ACCOUNTANTS
• IFAC AND IESBA
• The Fundamental Principles
• Threats and Safeguards
• USING PROFESSIONAL ETHICS IN DECISION MAKING IN ACCOUNTING
• CASE: AUDITOR–CLIENT CONFIDENTIALITY
• SUMMARY
• REVIEW QUESTIONS
• NOTES
• CHAPTER SEVEN Stakeholders in Accounting Ethics: Pressures and Conflicts of Interest
• LEARNING OBJECTIVES
• ACCOUNTING AND STAKEHOLDERS
• ACCOUNTING AND STAKEHOLDERS
• Figure 7.1 A Decision Model for Accounting Ethics
• STAKEHOLDERS AND THEIR INFLUENCE ON ACCOUNTING DECISIONS
• STAKEHOLDERS
• CHARACTERISTICS OF STAKEHOLDERS
• Figure 7.2 A Framework for Stakeholder Prioritization
• STAKEHOLDER CHARACTERISTICS AND SALIENCE
• CLASSIFYING STAKEHOLDERS IN PRACTICE
• CASE: AUDITOR–CLIENT CONFIDENTIALITY
• Table 7.1 Stakeholder Characteristics in the Anne Sorenson Case
• PRESSURES ON THE ACCOUNTANT IN THE DECISION-MAKING PROCESS
• The Fraud Triangle: Pressure, Opportunity and, Rationalization
• Figure 7.3 The Fraud Triangle
• CONFLICTS OF INTEREST
• Figure 7.4 A Simple Stakeholder Model
• Figure 7.5 Secondary Transactions and Conflicts of Interest
• SUMMARY
• CHAPTER REVIEW QUESTIONS
• NOTES
• REFERENCES
• CHAPTER EIGHT Generating and Assessing Decision Alternatives: Practical Wisdom and Action
• LEARNING OBJECTIVES
• DEFINING ACCOUNTING ETHICS PROBLEMS AND RESOURCES FOR DECISION MAKING
• INTRODUCTION
• Figure 8.1 A Decision Model for Accounting Ethics
• REFLECTIONS ON OUR DECISION MODEL
• YEAR-END ADJUSTING PROCESS, ADJUSTING ENTRIES, BAD DEBT EXPENSE ESTIMATES
• Case 1: Performance-Based Bonuses
• Case 2: Recording Expense Entries
• Case 3: Bad Debt Expense
• Case 4: Operating Loans
• Case 5: Bad Debt Expense
• Evaluation of Decision Alternatives: Cases 1–5
• A VIOLATION OF ACCOUNTING STANDARDS? BUT NOT AN ETHICAL PROBLEM?
• Case 6: Matching Expenses to Revenue
• INTERNAL CONTROLS AND EMBEZZLEMENT
• Case 7: The Christian Thief
• TO BRIBE OR NOT TO BRIBE: THAT IS THE QUESTION
• Case 8: Corrupt Practices and Bribery
• Case 9: Cash Salary Payments at Joe’s Taco Shop
• REFLECTIONS ON CASE ANALYSIS: PRACTICAL WISDOM AND DELIBERATIVE JUDGMENT
• PRACTICAL WISDOM
• HUMAN MOTIVATION AND BEHAVIOR: INCENTIVES AND SUPPORT FOR ETHICAL ACTION
• CHAPTER REVIEW QUESTIONS
• NOTES
• REFERENCES
• PART III ACCOUNTING IN SOCIETY
• CHAPTER NINE Auditing Ethics
• LEARNING OBJECTIVES
• THE ROLE AND RESPONSIBILITIES OF THE AUDITOR
• VALUES, STANDARDS, AND VIRTUES IN THE PROFESSIONAL CODES OF CONDUCT
• The AICPA Rules of Professional Conduct
• Section 100. Independence, Integrity, and Objectivity
• Section 200. General Standards
• Section 300. Responsibilities to Clients
• Section 500. Other Responsibilities and Practices
• Professional Accountants in Public Practice
• Professional Accountants in Business
• AUDIT JUDGMENT
• System 1 and System 2 Thinking
• The Heuristics and Biases Generated by System 1 Thinking
• Table 9.1 Questions arising in the audit setting
• The Ethics of Financial Statement Disclosure and Earnings Management
• The Auditor’s Role in the Corporate Governance Process
• APPENDIX
• International Auditing Standards
• PCAOB Auditing Standards
• CHAPTER REVIEW QUESTIONS
• NOTES
• REFERENCES
• CHAPTER TEN The Accountant in Society: Deciding for Ethical Action
• LEARNING OBJECTIVES
• THE ACCOUNTANT AS MORAL AGENT
• CHAPTER THEMES
• THE INDIVIDUAL ACCOUNTANT: MAKING ETHICAL DECISIONS
• THE SOCIAL CONTEXT FOR THE ACCOUNTANT’S DECISION MAKING: THE ETHICAL DOMAIN
• THE MORAL STRUCTURE OF ACCOUNTING: ECONOMIC EVENTS AND ACCOUNTING DISCOURSE
• THE PERCEPTION THAT ACCOUNTING IS ONLY A TECHNICAL CRAFT, BUT NOT AN ETHICAL PRACTICE
• PROFESSIONALISM IN SOCIAL CONTEXT
• THE ACCOUNTANT AND THE PROFESSION IN THE MARKET AND SOCIETY
• Auditor Independence
• PeopleSoft and Ernst & Young
• US Foodservice, Inc., a subsidiary of Royal Ahold
• Arthur Andersen, Enron and before
• MISREPRESENTATION: NOT A TRUE PICTURE
• THE MIXED GOOD OF ACCOUNTING DISCOURSE: MARKET VALUES AND ACCOUNTING ETHICS
• MARKET VALUES AND ACCOUNTING VALUES: THE SOCIAL DOMAIN OF ACCOUNTING ETHICS
• MARKET VALUES AND THE FUNCTION OF ACCOUNTING
• The Market
• Giving Accounts
• SOCIAL CONTRACT THEORY
• CORPORATE SOCIAL RESPONSIBILITY
• CHAPTER REVIEW QUESTIONS
• NOTES
• REFERENCES
• Back Matter
• INDEX