Ethics in Accounting: A Decision-Making Approach, 1st Edition
ISBN: 978-1-118-92833-2
July 2015
352 pages
ISBN: 978-1-118-92833-2
July 2015
352 pages
This book provides a comprehensive, authoritative, and thought-provoking examination of the ethical issues encountered by accountants working in the industry, public practice, nonprofit service, and government. Gordon Klein’s, Ethics in Accounting: A Decision-Making Approach, helps students understand all topics commonly prescribed by state Boards of Accountancy regarding ethics literacy. Ethics in Accounting can be utilized in either a one-term or two-term course in Accounting Ethics.
A contemporary focus immerses readers in real world ethical questions with recent trending topics such as celebrity privacy, basketball point-shaving, auditor inside trading, and online dating. Woven into chapters are tax-related issues that address fraud, cheating, confidentiality, contingent fees and auditor independence. Duties arising in more commonplace roles as internal auditors, external auditors, and tax practitioners are, of course, examined as well.
Real-World Professional Dilemmas Am I Ethical? questions addressed in the beginning of each chapter and includes practical questions and thoughtful solutions within the text.
Illustrations and Problems Focus on a diverse array of professional endeavors, including managerial accounting, tax compliance, investment planning, internal auditing, consulting, nonprofits management, trust and estate administration, and attest engagements.
Ethical Issues Based on recent research from a variety of disciplines to help readers identify and moderate their own ethical indiscretions. This focus on improving behavior is embraced in several chapters dedicated to understanding why we cheat, resolving conflicts of interest, motivating pro-social whistleblower conduct, and disrupting instinctive tendencies to act with unconscious bias.