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Books

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Accounting Ethics - Brenda Shay Duska; Ronald F. Duska; Julie Anne Ragatz
ISBN: 1405196130
Publication Date: 2011-04-18
This new edition of Accounting Ethics has been comprehensively updated to deal with the significant changes within the accounting profession since 2002; the authors systematically explore the new range of ethical issues that have arisen as a result of recent developments, including the financial crisis of 2008. Highlights the debates over the use of fair-value accounting and principles- versus rules-based standards Offers a comprehensive overview of ethics in accounting, as well as an examination of and recommendations for solving the current crisis in this field Investigates the nature and purpose of accounting Uses concrete examples and case studies, including current situations Examines the ethical responsibilities of individual accountants as well as accounting firms

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Accountants' Truth - Matthew Gill
Call Number: HF5657 .G55 2009
ISBN: 0199603103
Publication Date: 2009
Accounting is the language of business, increasingly standardized across the world through powerful global corporations: a technical skill used to reach the correct, unquestionable answer. Yet, as recent corporate scandals have shown, a whole range of financial professionals (auditors, bankers, analysts, company directors) can collectively fail to question dubious actions. How can this be possible? To understand such failures, this book explores how accountants construct the technical knowledge they deem relevant to decision-making. In doing so, it not only offers a new way to understand deviance and scandals, but also suggests a reappraisal of accounting knowledge which has important implications for everyday commercial life. The book is based on interviews with chartered accountants working in the largest accountancy practices in London. The interviews reveal that although accounting decisions seem clear after they have been made, the process of making them is contested and opaque. Yet accountants nonetheless tend to describe their work as if it were straightforward and technical. Accountants' Truth digs beneath the surface to explore how accountants actually construct knowledge, and draws out the implications of that process with respect to issues such as professionalism, performance, transparency, and ethics. This important book concludes that accountants' technical discourse undermines their ethical reasoning by obscuring the ways in which accounting decisions must be thought through in practice. Accountants with particular ethical perspectives more readily understand and construct particular types of knowledge, so the two issues of knowledge and of ethics are inseparable. Increasingly technical accounting rules can therefore counterproductive. Instead, our best approach to avoiding future scandals is to redefine and reinvigorate professional ethics in the financial world.

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Accounting for the Public Interest - Steven Mintz (Editor)
ISBN: 9400770812
Publication Date: 2013-10-17
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.  

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Auditing and Accounting Cases - Jay Thibodeau; Deborah Freier
Call Number: HF5686.C7 T48 2014
ISBN: 0078025567
Publication Date: 2013-03-18
The approach used by Thibodeau and Freier emphasizes the substantial benefits of using real-life case examples in helping to impart knowledge related to the practice of auditing. For the fourth edition of Auditing and Accounting Cases: Investigating Issues of Fraud and Professional Ethics the authors continue their quest to be known as the most current auditing and accounting case book on the market. In that spirit, all case questions in the fourth edition have been revised to incorporate the eight new standards adopted by the PCAOB (i.e., AS 8 - AS 15) that relate to the auditor’s assessment of and response to risk in an audit and that include guidance related to audit planning, supervision, materiality, and evidence. This flexible case book is perfect for educators to prepare future audit professionals with 45 cases focusing on specific and relevant audit issues. These cases focus on specific auditing issues directly impacted by Sarbanes Oxley and Dodd-Frank, using the actual companies-Madoff, Enron, WorldCom, Quest, Sunbeam-that have become synonymous with the capital markets’ crisis in confidence.

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Confidence Games - Tanina Rostain; Milton C., Milton C Regan, Jr.
ISBN: 0262027135
Publication Date: 2014-04-25
For ten boom-powered years at the turn of the twenty-first century, some of America'smost prominent law and accounting firms created and marketed products that enabled the very rich --including newly minted dot-com millionaires -- to avoid paying their fair share of taxes by claimingbenefits not recognized by law. These abusive domestic tax shelters bore such exotic names as BOSS,BLIPS, and COBRA and were developed by such prestigious firms as KPMG and Ernst & Young. Theybrought in hundreds of millions of dollars in fees from clients and bilked the U.S. Treasury ofbillions in revenues before the IRS and Justice Department stepped in with civil penalties andcriminal prosecutions. In Confidence Games, Tanina Rostain and Milton Regandescribe the rise and fall of the tax shelter industry during this period, offering a rivetingaccount of the most serious episode of professional misconduct in the history of the American bar.Rostain and Regan describe a beleaguered IRS preoccupied by attacks from antitax and antigovernmentpoliticians; heightened competition for professional services; the relaxation of tax practitionernorms against aggressive advice; and the creation of complex financial instruments that made abusiveshelters harder to detect. By 2004, the tax shelter boom was over, leaving failed firms, disgracedprofessionals, and prison sentences in its wake. Rostain and Regan's cautionary tale remains highlyrelevant today, as lawyers and accountants continue to face intense competitive pressure andregulators still struggle to keep pace with accelerating financial risk and innovation.

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Debt to Society - Miranda Joseph
ISBN: 0816687447
Publication Date: 2014-09-01
It is commonplace to say that criminals pay their debt to society by spending time in prison, but what is a "debt to society"? How is crime understood as a debt? How has time become the equivalent for crime? And how does criminal debt relate to the kind of debt held by consumers and university students? In Debt to Society, Miranda Joseph explores modes of accounting as they are used to create, sustain, or transform social relations. Envisioning accounting broadly to include financial accounting, managerial accounting of costs and performance, and the calculation of "debts to society" owed by criminals, Joseph argues that accounting technologies have a powerful effect on social dynamics by attributing credits and debts. From sovereign bonds and securitized credit card debt to student debt and mortgages, there is no doubt that debt and accounting structure our lives. Exploring central components of neoliberalism (and neoliberalism in crisis) from incarceration to personal finance and university management, Debt to Society exposes the uneven distribution of accountability within our society. Joseph demonstrates how ubiquitous the forces of accounting have become in shaping all aspects of our lives, proposing that we appropriate accounting and offer alternative accounts to turn the present toward a more widely shared well-being.

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Ethical Obligations and Decision-Making in Accounting: Text and Cases - Steven Mintz; Roselyn Morris
Call Number: HF5616.U5 M535 2014
ISBN: 007786221X
Publication Date: 2013-10-04
The overriding philosophy of this text is to provide the instructor with comprehensive coverage of ethical and professional issues encountered by accounting professionals. The book is devoted to helping students cultivate the ethical commitment needed to ensure that their work meets the highest standards of integrity, independence, and objectivity. Ethical Obligations and Decision Making in Accounting is designed to provide the instructor with the best flexibility and pedagogical effectiveness of any book on the market. To that end, it includes numerous features designed to make both learning and teaching easier.

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Ethical Obligations and Decision-Making in Accounting: Text and Cases - Steven Mintz; Roselyn Morris
Call Number: HF5616.U5 M535 2011
ISBN: 0078025281
Publication Date: 2010-10-07
The overriding philosophy of this text is that the ethical obligations of accountants and auditors are best understood in the context of professional responsibilities including one’s role in the corporate governance system, the requirements of financial reporting, the audit function, obligations to prevent and detect fraud, and legal liabilities. Ethical Obligations and Decision Making in Accounting was written to guide accountants past a scandal filled age. Our book is entirely devoted to helping students cultivate the ethical commitment needed to ensure that their work meets the highest standards of integrity, independence, and objectivity. Ethical Obligations and Decision Making in Accounting is designed to provide the instructor with the best flexibility and pedagogical effectiveness of any book on the market. To that end, it includes numerous features designed to make both learning and teaching easier.

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Ethics for Accountants and Auditors - Louise Kretzschmar; Frans Prinsloo; Martin Prozesky; Deon Rossouw; Sander f Korien; Jacques Siebrits; Minka Woermann
Call Number: HF5616.S6 E87 2014
ISBN: 0199042454
Publication Date: 2014-05-25
How does a company best manage its ethical performance? What is the difference between personal and social ethical dilemmas? What moral obligations are expected from modern corporations? What factors need to be taken into account when making ethically-sound decisions? Ethics for Accountants and Auditors third edition covers the ethics course for accounting and auditing students in their second or third year. The text introduces students to the ethical dilemmas faced in the world of accounting and auditing, and equips them to deal with these issues in practice.

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Business and Professional Ethics - Leonard J. Brooks; Paul Dunn
Call Number: HF5387 .B756 2012
ISBN: 0538478381
Publication Date: 2011-08-02
BUSINESS & PROFESSIONAL ETHICS FOR DIRECTORS, EXECUTIVES & ACCOUNTANTS, 6E, delivers an insider's look at actual companies in the face of a wide range of ethical dilemmas. By integrating the latest information on ethics and governance scandals, legal liability and professional accounting & audit issues, this text highlights the most recent ethical issues faced in today's business environment. Providing real-world examples of ethical issues in the workplace, this accounting text gives you insight into the development of sound patterns of behavior on the part of directors, executives, and accountants. Current cases and key readings provide an interesting, challenging, and practical learning experience.

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Accounting and Business Ethics - Diane Walters; Ken McPhail
ISBN: 0415362369
Publication Date: 2009-07-06
Despite the enormous impact of various accounting scandals on the accounting profession, the general malaise amongst the profession more broadly, and the significant legislative and institutional reforms that have taken place as a result, there are still surprisingly few textbooks on accounting ethics. This concise introductory text takes a broad view of ethics and accounting, taking into account contemporary social trends, such as globalization and terrorism. Rather than delineating codes of professional conduct, this text pushes the reader towards an understanding of the nature of ethical dilemmas and the factors that influence the ways in which accountants frame ethical questions. The book is divided into two parts. The first part focuses on developing thinking about the different kinds of ethical questions that could be posed in relation to accounting. The second part focuses more explicitly on accounting practice, exploring the ethical function of accounting in relation to the market economy, ethics in relation to the accounting profession, and the ethics of the international accounting harmonization project. Accounting and Business Ethics is a compact introduction aimed at both students and practitioners who want to understand more about the ethics of accounting.

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Truth or Profit? - Duncan Green; Dean Neu
Call Number: HF5625.15 .N48 2006
ISBN: 1552661903
Publication Date: 2006-09-28
This broad analysis of public accountancy examines the historical evolution of the discipline, arguing that it is both a business and a public service, and therefore subject to the tension between the two facets of its operation. This tension is widely apparent in today's climate of corporate accounting scandals, as corporate executives are handcuffed and accounting firms are implicated in their financial mismanagement. The authors pose the questionAre public accountants simply profit-driven, self-serving window dressing for greedy multinational corporations, or is the profession doing the best it can in the face of difficult circumstances, trying to uncover monetary truth?

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Business and Professional Ethics for Directors Exec Accts - Leonard J. Brooks
Call Number: HF5657 .B74 2007
ISBN: 0324375395
Publication Date: 2006-07-14
Learn to make the most ethical decisions possible with BUSINESS AND PROFESSIONAL ETHICS FOR DIRECTORS, EXECUTIVES, AND ACCOUNTANTS! Providing real-world examples of ethical issues in the workplace, this accounting text gives you insight into the development of sound patterns of behavior on the part of directors, executives, and accountants. Current cases and key readings provide an interesting, challenging, and practical learning experience.

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Accounting Ethics - J. Edward Ketz (Editor)
Call Number: HF5625.15 .A23 2006
ISBN: 0415350786
Publication Date: 2006-01-13
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.

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