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Business & Society
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josseybass.com
Preface.
Acknlwledgments. Enron, Arthur Andersen, and the Financial Markets: A Chronology of Wall Street Journal Articles. And then there was WorldCom. Introduction. 1. The Nature of Accounting and the Chief Ethical Difficulty: True Disclosure. 2. Ethical Behavior in Accounting: What is Ethics?. 3. Ethical Behavior in accounting: Ethical Theory. 4. Accounting as a Profession. 5. Accounting Codes of Ethics: The Principles. 6. Accounting Codes of Ethics: The Rules. 7. Ethics in Auditing: The Auditing Function. 8. The Ethics of Managerial and Financial Accounting. 9. The Ethics of Tax Accounting. 10. The Ethics of the Accounting Firm; The Accounting Profession in Crisis. Appendix I: The Code of Professional Conduct of the American Institute of Certified Public Accountants. Appendix II: Institute of Management Accountants: Ethical Standards. Appendix III: Statement on Auditing Standards: A Summary. Appendix IV: Revision of the Securities and Exchange Commission's Auditor Independence Requirements. Appendix V: Statements on Standards for Tax Services Nos 1-8. Index. |