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Author : Darwin J. Casler
Publisher :
ISBN 13 :
Total Pages : 160 pages
Book Rating : 4.3/5 (97 download)
Download or read book The Evolution of CPA Ethics written by Darwin J. Casler and published by . This book was released on 1964 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Darwin J. Casler
Publisher :
ISBN 13 :
Total Pages : 139 pages
Book Rating : 4.:/5 (878 download)
Download or read book The Evolution of C.P.A. Ethics written by Darwin J. Casler and published by . This book was released on 1964 with total page 139 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Charles H. Calhoun
Publisher : John Wiley & Sons
ISBN 13 : 9780471184881
Total Pages : 278 pages
Book Rating : 4.1/5 (848 download)
Download or read book Ethics and the CPA written by Charles H. Calhoun and published by John Wiley & Sons. This book was released on 1998-11-20 with total page 278 pages. Available in PDF, EPUB and Kindle. Book excerpt: "A society without truth--and the related quality of trust--willnot long endure." --from the Preface Ethics in corporate America has become a bottom-line issue.Scandals such as the junk bond debacle in the late '80s and therecent bankruptcy of Orange County, California, graphicallyillustrate just how devastating losses from corrupt businesspractices can be. Closing the rift between a company's public andprivate face, its avowed as opposed to actual behavior, is now morethan ever the concern of the accountant. Examining a firm's business records and practices has traditionallyplaced the accountant in the role of watchdog. And in a corporateworld where ethical ambivalence can complicate even the mostroutine business decision, a trusted accountant can guide a companytoward a revived sense of purpose, showing it how to live up to itsown expressed ethical standards--leading the way to new business,increased profits, and cost savings. Ethics and the CPA detailsjust how an accountant can assess a company's ethical health aspart of a rigorous accounting regimen--and institute correctivemeasures. The book begins by clearly defining the accountant's role in thearea of "ethical services," with specifics on establishing andperforming an audit on an ethics-based program for business,governmental, and not-for-profit entities. Issues such as thespecific knowledge, competencies, and attitudes essential to theprofessional providing ethical services are also discussed. The second part of the book takes the ethical pulse of thecontemporary business environment, analyzing some notable ethicalfailures in well-known companies as well as the range of regulatorydemands on CPAs, including the requirement for findingunethical/illegal behavior (SAS 82) and SEC oversightresponsibilities. Also included are the results of an ethics surveyreport on CPAs given to state CPA societies, regulatory bodies, andindustry. Finally, part three looks at the framework and issues surroundingdeveloping and leading an in-house ethics program, as well as theelements of an effective ethical program, developing an ethicaloversight committee, benchmarking an ethics program, marketingethical services, and the ethical challenges in the newmillennium. Ethics and the CPA is a practical handbook for the accountant onguiding one's clients toward an improved bottom line and financialstability--through impeccable conduct from the boardroom ondown. Ensuring your client's continued financial prosperity --with anin-house ethics program. Keeping a firm financially healthy has become more and more aquestion of monitoring its ethical pulse. Assessing the on-the-jobbehavior of managers and employees and how closely it measures upto their expressed codes of conduct has now become part of a CPA'soverall financial review function. And building an in-house ethicsprogram that both leads and inspires has become one of the keymeasures of an accountant's success. Ethics and the CPA describeshow to make "ethical services" part of the accounting regimen, withspecifics on establishing and performing an audit on anethics-based program for business, governmental, and not-for-profitentities. It also surveys the contemporary business environment,analyzing some notable ethical failures in well-known companies aswell as the host of regulatory demands on CPAs, including selectedlaws and regulations illustrating the range of compliance expectedin the United States. The book also provides the specifics ofsetting up an effective ethical program, developing an ethicaloversight committee, benchmarking an ethics program, marketingethical services, and the ethical challenges in the new millennium.The essential guidebook on how to incorporate ethical services intoan existing accounting practice, Ethics and the CPA showsaccountants how to make their clients' bottom line an ethical one.
Author : Darwin J. Casler
Publisher :
ISBN 13 :
Total Pages : 528 pages
Book Rating : 4.3/5 (129 download)
Download or read book The Evolution of the Code of Professional Ethics of the American Institute of Certified Public Accountants written by Darwin J. Casler and published by . This book was released on 1962 with total page 528 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : J. Edward Ketz
Publisher : Taylor & Francis
ISBN 13 : 9780415350808
Total Pages : 448 pages
Book Rating : 4.3/5 (58 download)
Download or read book Accounting Ethics: Theories of accounting ethics and their dissemination written by J. Edward Ketz and published by Taylor & Francis. This book was released on 2006 with total page 448 pages. Available in PDF, EPUB and Kindle. Book excerpt: The ruination of investors in Enron, WorldCom, Waste Management, Aldelphia, Tyco and scores of other business concerns has raised questions about the adequacy and relevance of academic research into accounting ethics, as well as the ethical nature of professional parties. This research collection includes important papers from key journals and books that reassess theories, research studies, and professional practices in the field of accounting ethics. In addition to examining the current crisis in the creditability of financial reports, many of the papers here work toward developing a body of knowledge that will protect the investing public in the future.
Author : Marie Taylor
Publisher :
ISBN 13 :
Total Pages : 44 pages
Book Rating : 4.:/5 (291 download)
Download or read book Evolution of a Code of Ethics in the Accounting Profession written by Marie Taylor and published by . This book was released on 1992 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : J. Edward Ketz
Publisher : Taylor & Francis US
ISBN 13 : 9780415350815
Total Pages : 464 pages
Book Rating : 4.3/5 (58 download)
Download or read book Accounting Ethics: Empirical studies of accounting ethics written by J. Edward Ketz and published by Taylor & Francis US. This book was released on 2005-12-15 with total page 464 pages. Available in PDF, EPUB and Kindle. Book excerpt: For years accounting ethics has been viewed as an unimportant adjunct of academic and professional accounting. However, the economic scandals of the early twenty-first century have dramatically nullified this characterisation, with the ruination of investors in Enron, WorldCom, Waste Management, Aldelphia, Tyco and scores of other business concerns raising questions about the adequacy and relevance of academic research into accounting ethics, as well as the ethical nature of professional parties. Presenting important papers that reassess these theories, research studies and professional practices in the field of accounting ethics, this collection scrutinizes the body of knowledge that did not protect the investing public, and examines the current crisis in the creditability of financial reports.
Author : Robert Prentice
Publisher :
ISBN 13 : 9781953359018
Total Pages : pages
Book Rating : 4.3/5 (59 download)
Download or read book The Ethical and Legal Environment of Accounting written by Robert Prentice and published by . This book was released on 2021 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: As this edition is being written in fall 2020, the accounting profession is clearly in transition. The COVID-19 pandemic is altering how accountants (and many other professions) do business. The accounting profession's primary professional organization, the American Institute of Certified Public Accountants (AICPA), is working with the National Association of State Boards of Accounting (NASBA) to rewrite the Uniform Accountancy Act (UAA)-a model act that state legislatures can use to create optimal regulations for the profession-in order to emphasize the impact that technology is having on what the profession does. As part of "the CPA Evolution initiative" to ensure that the CPA credential reflects the rapidly changing skill set that future accountants will need, educational requirements are being modified to emphasize business analytics, information systems, tax compliance, and generally emphasize the large role that technology plays in the profession today. Importantly, the new education requirements also emphasize ethical behavior, ethical reasoning, professional responsibility, professional values (including integrity, objectivity, and independence), professional skepticism, and other topics covered in this text.
Author : Jack Maurice
Publisher : Ft Press
ISBN 13 : 9780273622246
Total Pages : 192 pages
Book Rating : 4.6/5 (222 download)
Download or read book Accounting Ethics written by Jack Maurice and published by Ft Press. This book was released on 1996 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book deals with the nature of ethical guidance for accountants and traces the processes of its evolution in so far as that assists the understanding of today's Guide to Professional Ethics. The aim of the book is to introduce accountancy ethics to a wider public, including students of accountancy and academics in the field.
Author : Cynthia Jeffrey
Publisher : Emerald Group Publishing
ISBN 13 : 1780527616
Total Pages : 242 pages
Book Rating : 4.7/5 (85 download)
Download or read book Research on Professional Responsibility and Ethics in Accounting written by Cynthia Jeffrey and published by Emerald Group Publishing. This book was released on 2012-09-03 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt: Intends to offer research and cases that focus on the professional responsibilities of accountants and how they deal with the ethical issues they face. This series features articles on a range of important topics, including professionalism, social responsibility, corporate responsibility, ethical judgments, and accountability.
Author : Margarida M. Pinheiro
Publisher : Routledge
ISBN 13 : 1000220516
Total Pages : 171 pages
Book Rating : 4.0/5 (2 download)
Download or read book Accounting Ethics Education written by Margarida M. Pinheiro and published by Routledge. This book was released on 2020-11-04 with total page 171 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting Ethics Education: Teaching Virtues and Values gathers a diversity of contributions from invited, well-known experts. It promotes a comprehensive reflection around how ethics can and should be taught to accounting students, discussing and highlighting the most updated research on accounting ethics education, and it is an essential reference in the field. The subject of accounting ethics education is critical to foster ethical awareness that may prevent the way in which one acts or behaves, especially towards others. The point is that accounting education cannot exist without ethical education and accountants must be technically proficient and ethically sensible since ethical behavior is vital to the status and credibility of the accountancy profession. And this sensibility must be developed while the future professional is still cultivating his or her moral and intellectual structure within the school learning environment: character and practical reasoning are crucial because they include not only knowledge of rules and principles, and their correct application but also values and virtues. Examining multiple perspectives, Accounting Ethics Education: Teaching Virtues and Values advances the scholarly debate by providing cuttingedge and insightful research vital for all those interested and immersed in these matters. It begins with a historical perspective of accounting ethics education and continues by exploring challenges, opportunities and developments in the area. It will be of great value to academics, students, researchers and professionals in the fields of accounting, accounting education and ethics.
Author : Alberto J. Costa
Publisher : Routledge
ISBN 13 : 1000399869
Total Pages : 173 pages
Book Rating : 4.0/5 (3 download)
Download or read book Accounting Ethics Education written by Alberto J. Costa and published by Routledge. This book was released on 2021-06-03 with total page 173 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting education ought to prepare future professionals to enter a principles-based, rules-oriented field of activity wherein technical knowledge of accounting standards (principles, rules and decision procedures) and ethical awareness (the capacity to discern moral issues and resolve ethical dilemmas) are crucial. Accounting education is best performed by the accountant’s adherence to the principles of the accounting profession and by individuals and firms following the appropriate rules, act according to the codes of conduct adopted by their profession, exercise clear judgment whenever they address financial transactions and consider/assess the state of a given business. Accounting Ethics Education: Making Ethics Real gathers a diversity of contributions from invited well-known experts and other specialists. It promotes comprehensive reflection around key trends, discussing and highlighting the most updated research on accounting ethics education, being an essential and useful reference in the field. In the performance of accounting tasks, the accountant should be educated and supported in the skills development and habit formation to solve accounting problems, recognize moral issues and resolve ethical dilemmas that will be encountered in their special tasks. Also, this book provides a moral map for identifying and acting on values when difficult situations arise. Examining multiple perspectives, the book improves the scholarly debate by providing cutting-edge and insightful research vital for all those interested and immersed in these matters. It will be of great value to academics, students, researchers and professionals in the fields of accounting, accounting education and ethics.
Author : Tara J. Shawver
Publisher : Emerald Group Publishing
ISBN 13 : 1835497721
Total Pages : 176 pages
Book Rating : 4.8/5 (354 download)
Download or read book Research on Professional Responsibility and Ethics in Accounting written by Tara J. Shawver and published by Emerald Group Publishing. This book was released on 2024-05-30 with total page 176 pages. Available in PDF, EPUB and Kindle. Book excerpt: Research on Professional Responsibility and Ethics in Accounting Volume 26 explores many aspects across professional responsibility and ethics in accounting, including changing auditing approaches, whistleblowing, fraudulent practices, the impact of communications, and the impact Covid-19 has had on corporate social responsibility.
Author : Ronald F. Duska
Publisher : John Wiley & Sons
ISBN 13 : 1119118808
Total Pages : 252 pages
Book Rating : 4.1/5 (191 download)
Download or read book Accounting Ethics written by Ronald F. Duska and published by John Wiley & Sons. This book was released on 2018-09-19 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Author : Dan M. Guy
Publisher : Wiley
ISBN 13 : 9780471380375
Total Pages : 0 pages
Book Rating : 4.3/5 (83 download)
Download or read book The CPA's Guide to Professional Ethics written by Dan M. Guy and published by Wiley. This book was released on 2001-01-01 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ethical conduct for CPAs has never been more complex. Without a clear and up-to-date knowledge of the AICPA's Code of Professional Conduct and other ethics requirements, CPAs can easily enter a minefield that can explode into potentially career-ending sanctions. Easy-to-read and easy-to-use, The CPA's Guide to Professional Ethics will demystify these requirements and provide the most comprehensive and integrated analysis of ethics and independence requirements in existence. Key features include: * An integrated analysis of the requirements of the AICPA's Code of Professional Conduct, the SEC, Independence Standards Board, DOL, GAO Yellow Book, state boards of accountancy, and state societies * An easy-to-use format that lets CPAs find the information they need to quickly resolve an ethics problem or question * Diagrams, flowcharts, and other tools to make the requirements easy to understand and use * Actions to take when faced with an ethics investigation * What all CPAs should know about international ethics requirements . . . and much more. This book is designed to help all CPAs, whether in public practice, industry, government, or education, to navigate ethical requirements. It is an absolute must-have resource for the professional responsible for quality assurance in a CPA firm.
Author : Emerald Group Publishing Limited
Publisher : Emerald Group Publishing
ISBN 13 : 1785608665
Total Pages : 217 pages
Book Rating : 4.7/5 (856 download)
Download or read book New Perspectives in Accounting Ethics written by Emerald Group Publishing Limited and published by Emerald Group Publishing. This book was released on 2015-11-05 with total page 217 pages. Available in PDF, EPUB and Kindle. Book excerpt: New Perspectives in Accounting Ethics is a unique collection of articles that represent the very highest level of scholarship and identifies emerging themes in the field. These include the following: - Accounting and Sustainability - Corporate Social Responsibility - Whistleblowing
Author : Steven Mintz
Publisher : Springer Science & Business Media
ISBN 13 : 9400770820
Total Pages : 284 pages
Book Rating : 4.4/5 (7 download)
Download or read book Accounting for the Public Interest written by Steven Mintz and published by Springer Science & Business Media. This book was released on 2013-10-04 with total page 284 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume explores the opportunities and challenges facing the accounting profession in an increasingly globalized business and financial reporting environment. It looks back at past experiences of the profession in attempting to meet its public interest obligation. It examines the role and responsibilities of accounting to society including regulatory requirements, increased emphasis on corporate social responsibility, accounting fraud and whistle-blowing implications, internationalization of public interest obligations, and providing the education needed to be successful. The book incorporates an ethical dimension in making these assessments. Its focus is a conceptual, theoretical one drawing on classical philosophy, the sociology of professions, economic theory, and the public interest dimension of accountants as professionals. The authors of papers are long-time contributors to the annual symposium on Research in Accounting Ethics sponsored by the Public Interest Section of the AAA.
