Ethics in Accounting

Part One Ethical Frameworks 1 Introduction to Ethics 1 2 Ethical Principles and Reasoning 16 3 The Core Philosophies 42 4 Virtue, Justice, and Social Responsibility 62 Part Two Unethical Behaviors 5 Why We Cheat 86 6 Greed, Corruption, and Collusion 112 7 Fraud and Earnings Management 132 Part Three Professional Rules of Conduct 8 Discreditable Acts: Discrimination, Deceit, and Disclosure 156 9 Confidentiality 180 10 Independence and Moral Seduction 198 11 Conflicts of Interest 226 Part Four Other Responsibilities 12 Duties as a Whistleblower 248 13 Duties of Public-Company Auditors: The Sarbanes Oxley Act 276 14 Duties of Tax Professionals 296 15 Duties of Fiduciaries: Financial Planners, Trustees, and Executors 318 16 Duties in the Accounting Workplace (Online only) Subject Index 339