This readable and thought-provoking text, the result of a unique collaboration between a leading forensic accountant and a distinguished scholar of classical ethics, provides a fresh and much needed examination of accounting ethics in the wake of recent scandals such as Enron and Worldcom. In a coherent and powerful argument, the authors show that practitioners need to rely not only on the principles that underlie accounting rules, but also on ethical ideals underlying those principles. Using a 'virtue-based' approach, they uncover and illuminate the foundations of the code of ethics for accountants.
Book Description
Editorial Reviews
Review
Given the cataclysmic impact of Enron/Andersen, Worldcom and other financial reporting meltdowns, Understanding Accounting Ethics is long overdue. --Ross D. Fuerman - Associate Professor of Accounting, Suffolk University, Boston
An in-depth view of what has and always should be the cornerstone of accounting -- ethics. --Jonathan Hamilton - Editor, Public Accounting Report
This thought-provoking discussion is filled with invaluable insights for any conscientious accountant who seeks to restore the public trust. --Peter T. Sinnott - Manager, Accountants' Professional Liability, Fireman's Fund Specialty
An in-depth view of what has and always should be the cornerstone of accounting -- ethics. --Jonathan Hamilton - Editor, Public Accounting Report
This thought-provoking discussion is filled with invaluable insights for any conscientious accountant who seeks to restore the public trust. --Peter T. Sinnott - Manager, Accountants' Professional Liability, Fireman's Fund Specialty
From the Back Cover
"Given the cataclysmic impact of Enron/Andersen, WorldCom and other financial reporting meltdowns, Understanding Accounting Ethics is a text that is long overdue. Cheffers and Pakaluk dissect these disasters and explain convincingly how they were symptomatic of a systemic decline in accounting ethics over the past generation. The book also shows how, when accounting ethics decline, then the legal wolf's appearance at the accountant's door is imminent. I recommend Understanding Accounting Ethics to all accountants -- students, professors and practitioners." Ross D. Fuerman - Associate Professor of Accounting, Suffolk University, Boston
"An in depth view of what has been and always should be the cornerstone of accounting -- ethics." Jonathan Hamilton - Editor, Public Accounting Report
"In the aftermath of recent corporate scandals in the accounting profession, Messrs. Cheffers' and Pakaluk's Understanding Accounting Ethics could hardly be more timely and, indeed, more relevant. This thought-provoking discussion is filled with invaluable insights for any conscientious accountant who seeks to restore the public's trust in the profession's code of honor, accuracy, and discipline. As the authors note: 'There can be no true professionalism without attention to ethics.' Given accountants' critical role in elevating investor confidence in public equity markets, the accounting profession needs to re-establish the ideals of professionalism and ethics that have been its hallmark for many years. Understanding Accounting Ethics will contribute meaningfully to this important effort." Peter T. Sinnott - Manager, Accountants' Professional Liability, Fireman's Fund Specialty
"Understanding Accounting Ethics is a timely review of an accountant's professional role, and the sometime conflict between client service and professional ethics. Drawing on the accountant's role in famous corporate failures, Cheffers and Pakaluk highlight the ethical issues and key decision points that ultimately led to these accounting implosions. They have written a readable accounting ethics book suitable for both accountants and senior corporate managers." Martin Roper - CEO, Boston Beer Company
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Most Helpful Customer Reviews
1 of 1 people found the following review helpful:
4.0 out of 5 stars
Great Ethics Book,
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This review is from: Understanding Accounting Ethics (Hardcover)
A great book on the ethics for accountants. The book has good chapters on WorldComm and Enron.
3.0 out of 5 stars
US Views of Accounting Ethics,
By Geoff L Williams (Melbourne, Australia) - See all my reviews
Amazon Verified Purchase(What's this?)
This review is from: Understanding Accounting Ethics (Hardcover)
I found the explicit emphasis on Objectivity valuable. The inclusion of WorldCom and some recent US legal cases helped the practical base for the book.
There is a need to strip out some of the elementary stuff and go international with comparisons of trends in different countries, and lots more practical examples. To be really useful more attention needs to be given to how to strive for objectivity and integrity in the customary pressured commercial situation. The destruction of the careers of whistleblowers would be of interest because that is what may face the honest and objective accountant who acts without support and with poor judgement.
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Front Cover | Front Flap | Table of Contents | First Pages | Index | Back Flap | Back Cover | Surprise Me!
Inside This Book
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First Sentence:
THIS BOOK IS A STUDY OF ETHICS for the accounting profession, with attention both to law and personal choice. Read the first page Key Phrases - Capitalized Phrases (CAPs): (learn more)
Oliver May, Arthur Andersen, Arthur Young, Categorical Imperative, Classic Car, New York, Sherron Watkins, Supreme Court, Andersen's Enron, Code of Professional Conduct, General Ledger, United States, Scott Sullivan, Bernie Ebbers, Corporate Unallocated, Cynthia Cooper, Harold Roth, Kim Emigh, Nicomachean Ethics, Reasonable Foreseeability New!
Concordance | Text Stats Browse Sample Pages:
Front Cover | Front Flap | Table of Contents | First Pages | Index | Back Flap | Back Cover | Surprise Me!
THIS BOOK IS A STUDY OF ETHICS for the accounting profession, with attention both to law and personal choice. Read the first page Key Phrases - Capitalized Phrases (CAPs): (learn more)
Oliver May, Arthur Andersen, Arthur Young, Categorical Imperative, Classic Car, New York, Sherron Watkins, Supreme Court, Andersen's Enron, Code of Professional Conduct, General Ledger, United States, Scott Sullivan, Bernie Ebbers, Corporate Unallocated, Cynthia Cooper, Harold Roth, Kim Emigh, Nicomachean Ethics, Reasonable Foreseeability New!
Concordance | Text Stats Browse Sample Pages:
Front Cover | Front Flap | Table of Contents | First Pages | Index | Back Flap | Back Cover | Surprise Me!
Citations (learn more)
This book cites 5
books:
- The Nicomachean Ethics (Oxford World's Classics) by Aristotle on 4 pages
- Samuel Johnson (The Oxford Authors) by Samuel Johnson on page 175
- Other Selves: Philosophers on Friendship by Michael Pakaluk in Back Matter
- Accounting, Auditing and Financial Malpractice by George Spellmire on page 126
- Inside Arthur Andersen: Shifting Values, Unexpected Consequences by Susan E. Squires on page 16
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