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• Cover
• Title Page
• Copyright
• Preface to the Third Edition
• Introduction to Accounting Ethics
• Note
• Chapter One: The Nature of Accounting and the Chief Ethical Difficulty
• The Nature of Accounting
• Ethics of Disclosure
• The Financial Statement
• Roles an Accountant can Fulfill
• Development of Explicit Accounting Standards and Regulations
• The Sarbanes–Oxley Act (SOX)
• Recent Scandals that Provoked More Regulation
• Conclusion
• Discussion Questions
• In the News
• Notes
• Chapter Two: Ethical Behavior in Accounting
• What is Ethics?
• Ethics: The Intellectual Enterprise
• Actions
• Social Practices, Institutions, and Systems
• Why Study Ethics?
• Being Ethical: How to Determine What to Do
• Questions to Ask to Justify an Action: The Basis of Ethical Theory
• Is the Action Good for Me?
• Is the Action Good or Harmful for Society?
• Is the Action Fair or Just?
• Does the Action Violate Anyone’s Rights?
• Have I Made a Commitment, Implied or Explicit?
• Using the Reasons
• Ethical Dilemmas
• Some Classic Moral Dilemmas
• Discussion Questions
• In the News
• Notes
• Chapter Three: Ethical Behavior in Accounting
• Egoism
• Utilitarianism
• Kant and Deontology
• Deontological Ethics
• The First Formula of the Categorical Imperative
• The Second Formula of the Categorical Imperative
• Virtue Ethics
• Discussion Questions
• In the News
• Notes
• Chapter Four: Accounting as a Profession
• Discussion Questions
• Notes
• Chapter Five: Accounting Codes of Conduct
• AICPA Professional Code of Conduct
• Code Principles
• 0.300.020.01 – Responsibilities Principle
• 0.300.030.01 – The Public Interest Principle
• 0.300.040.01 – Integrity Principle
• 0.300.050.01 – Objectivity and Independence Principle
• 0.300.060.01 – Due Care Principle
• 0.300.070.01 – Scope and Nature of Services Principles
• Criticisms of the Code of Conduct
• Discussion Questions
• In the News
• Notes
• Chapter Six: The Rules of the Code of Conduct
• Conceptual Framework
• Sub-section 100: Integrity and Objectivity Rule
• Sub-section 200: Independence Rule
• Section 1.300.001: General Standards Rule
• Sub-section 400: Acts Discreditable
• Sub-section 500: Fees and Other Types of Remuneration Rule
• Sub-section 600: Advertising and Other Forms of Solicitation Rule
• Sub-section 700: Confidential Information Rule
• Sub-section 800: Form of Organization and Name Rule
• Responsibilities to Colleagues
• Discussion Questions
• In the News
• Notes
• Chapter Seven: The Auditing Function
• The Ethics of Public Accounting
• Trust
• The Auditor’s Responsibility to the Public
• The Auditor’s Basic Responsibilities
• Independence
• Independence Risk
• Professional Skepticism
• Reasonable Assurance
• Discussion Questions
• Notes
• Chapter Eight: The Ethics of Managerial Accounting
• Reasons Used to Justify Unethical Behaviors
• Blowing the Whistle
• Discussion Questions
• Notes
• Chapter Nine: The Ethics of Tax Accounting
• Discussion Questions
• In the News
• Notes
• Chapter Ten: Ethics Applied to the Accounting Firm
• Accounting as a Business
• The Social Responsibility of Business
• Good Ethics is Good Business
• Ethical Responsibilities of Accounting Firms
• The Accounting Profession in Crisis
• Discussion Questions
• In the News
• Notes
• Appendix A: Summary of Sarbanes–Oxley Act of 2002
• Appendix B: IMA Statement of Ethical Professional Practice
• Principles
• Standards
• I. Competence
• II. Confidentiality
• III. Integrity
• IV. Credibility
• Resolving Ethical Issues
• Note
• Index
• End User License Agreement