Ethical obligations and decision making in accounting: text and cases
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Boston [u.a.]
McGraw-Hill
2008
|
| Ausgabe: | Internat. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XIII, 287 S. |
| ISBN: | 0071259333 9780071259330 0073403997 9780073403991 |
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Datensatz im Suchindex
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| adam_text | ETHICAL OBLIGATIONS AND DECISION MAKING IN ACCOUNTING TEXT AND CASES
STEVEN M. MINTZ, DBA, CPA PROFESSOR OF ACCOUNTING CALIFORNIA POLYTECHNIC
STATE UNIVERSITY, SAN LUIS OBISPO ROSELYN E. MORRIS, PHD, CPA CHAIR AND
PROFESSOR OF ACCOUNTING TEXAS STATE UNIVERSITY-SAN MARCOS BOSTON BURR
RIDGE, IL DUBUQUE, IA MADISON, WL NEW YORK SAN FRANCISCO ST. LOUIS
BANGKOK BOGOTA CARACAS KUALA LUMPUR LISBON LONDON MADRID MEXICO CITY
MILAN MONTREAL NEW DELHI SANTIAGO SEOUL SINGAPORE SYDNEY TAIPEI TORONTO
TABLE OF CONTENTS CHAPTER 1 INTEGRITY: THE BASIS FOR ETHICS IN
ACCOUNTING 1 WHAT IS ETHICS? 1 DEFINITION 1 DISTINGUISHING BETWEEN
ETHICS AND MORALITY 2 RELIGIOUS AND PHILOSOPHICAL FOUNDATIONS OF ETHICS
3 TELEOLOGY 4 DEONTOLOGY 6 ACTING WITH INTEGRITY 7 THE MORAL POINT OF
VIEW 7 PERSONAL INTEGRITY 8 THE SIX PILLARS OF CHARACTER.... 8
TRUSTWORTHINESS 8 RESPECT 10 RESPONSIBILITY 10 FAIRNESS 11 CARING 11
CITIZENSHIP 12 VIRTUE, CHARACTER, AND CPA OBLIGATIONS 12 SCOPE AND
ORGANIZATION OF THE TEXT 12 CONCLUSION 14 DISCUSSION QUESTIONS 14
ENDNOTES 15 CHAPTER 1 CASES 17 CASE 1-1: A STUDENT S DILEMMA 18 CASE
1-2: GILES AND REGAS 19 CASE 1-3: JASON TYBELL 21 CASE 1-4: LONE STAR
SCHOOL DISTRICT 23 CASE 1-5: RENEGING ON A PROMISE 24 CHAPTER 2 ETHICAL
REASONING 25 REST S FOUR-COMPONENT MODEL OF MORALITY 25 MORAL
SENSITIVITY 25 MORAL JUDGMENT 26 MORAL MOTIVATION 26 MORAL CHARACTER 27
MORAL DEVELOPMENT 27 HEINZ AND THE DRUG 2 7 ETHICAL RELATIVISM 29 MORAL
PHILOSOPHY 30 JUSTICE AS FAIRNESS 31 VIRTUE PRINCIPLES 31 APPLICATION OF
ETHICAL REASONING IN ACCOUNTING 32 DIGITPRINT CASE 33 CONCLUSION 34
DISCUSSION QUESTIONS 34 ENDNOTES 36 CHAPTER 2 CASES 37 CASE 2-1: A
FAULTY BUDGET 38 CASE 2-2: BETTER BOSTON BEANS 39 CASE 2-3: EATING TIME
40 CASE 2-4: IS INTERNAL WHISTLE-BLOWING RIGHT ? 41 CASE 2-5: PLAY BALL
43 CASE 2-6: SUPREME DESIGNS, INC. 44 CASE 2- 7: THE CITY OF WEST BUCKLE
46 CASE 2-8: THE CPA REVIEW COURSE 47 CASE 2-9: THE ETHICS OFIPOD-ING 48
CASE 2-10: THE TAX RETURN 49 CHAPTER 3 ETHICAL DECISION MAKING IN
BUSINESS 50 WHAT IS BUSINESS ETHICS? 51 ETHICAL ISSUES IN BUSINESS 51
FOUNDATIONS OF CORPORATE GOVERNANCE SYSTEMS 54 DEFINITION OF CORPORATE
GOVERNANCE 54 THE IMPORTANCE OF GOOD GOVERNANCE 54 AGENCY THEORY 55
STAKEHOLDER THEORY 56 BUILDING ETHICS INTO CORPORATE GOVERNANCE SYSTEMS
57 CORPORATE VALUES 57 CORPORATE CODES OF CONDUCT 58 CODE OF ETHICS FOR
CEOS AND CFOS 58 EMPLOYEES VIEW OF THE ETHICS OF THEIR ORGANIZATIONS 60
DETECTION OF OCCUPATIONAL FRAUD 61 ETHICS OFFICERS 62 ETHICAL REFLECTION
AND DECISION MAKING 62 ETHICAL DECISION MAKING IN BUSINESS 63 CONCLUSION
68 DISCUSSION QUESTIONS 68 ENDNOTES 71 APPENDIX 1: JOHNSON & JOHNSON 73
APPENDIX 2: DELL COMPUTER INC. 73 APPENDIX 3: KERR-MCGEE CORPORATION 74
CHAPTER 3 CASES 75 CASE 3-1: BHOPAL, INDIA: A MAJOR CASE STUDY 76 CASE
3-2: BUBBA TECH, INC. (BTI) 82 XII TABLE OF CONTENTS CASE 3-3: HOT &
COLD INC. 83 CASE 3-4: LUPEVILLE SENIOR CARE 84 CASE 3-5: MILTON
MANUFACTURING COMPANY 86 CASE 3-6: TAKING CARE OF BUSINESS 89 CASE 3-7:
TELECOMMUNICATIONS, INC. 90 CASE 3-8: THE FEDERAL FALSE CLAIMS ACT 92
CASE 3-9: THE STATE OF NIRVANA 96 CASE 3-10: WI-FI SECURITY: WE SPY FOR
U 99 CHAPTER 4 ETHICS IN ACCOUNTING: ETHICAL OBLIGATIONS AND DECISION
MAKING 101 BACKGROUND OF THE CODE OF PROFESSIONAL CONDUCT OFTHEAICPA 102
ETHICAL FOUNDATIONS OF ACCOUNTING 102 AUDITING AND ETHICS STANDARDS 103
INDEPENDENCE, INTEGRITY, AND OBJECTIVITY 103 DUE CARE IN THE PERFORMANCE
OF PROFESSIONAL RESPONSIBILITIES 104 AICPA ETHICS RULES AND
INTERPRETATIONS 105 CONCEPTUAL FRAMEWORK FOR AICPA INDEPENDENCE
STANDARDS 105 THE PEOPLESOFT CASE 108 INVESTIGATIONS OF THE PROFESSION
108 METCALF COMMITTEE AND COHEN COMMISSION, 1977-1978 109 THE HOUSE
SUBCOMMITTEE ON OVERSIGHT AND INVESTIGATIONS 110 SAVINGS AND LOAN
INDUSTRY FAILURES 110 INTERNAL ACCOUNTING ENVIRONMENT 111 PROFESSIONAL
STANDARDS AND QUALITY OF WORK 113 RESPONSIBILITIES TO CLIENTS , 114
CONFIDENTIALITY 114 CONTINGENT FEES 114 OTHER RESPONSIBILITIES AND
PRACTICES 115 CONCLUSION 120 DISCUSSION QUESTIONS 120 ENDNOTES 122
CHAPTER 4 CASES 125 CASE 4-1: BEAUDA MEDICAL CENTER 126 CASE 4-2: CAMPUS
SPORTS & FITNESS HEALTH CLUB 127 CASE 4-3: CLEVELAND CUSTOM CABINETS 128
CASE 4-4: FAMILY GAMES, INC. 129 CASE 4-5: FIRST COMMUNITY CHURCH 130
CASE 4-6: JUGGYFROOT 131 CASE 4-7: PHAR-MOR 132 CASE 4-8: THE NEW CEO
134 CASE 4-9: THE NEW STAFF MEMBER CASE 4-10: ZZZZ BEST 136 135 CHAPTER
5 PROFESSIONAL RESPONSIBILITIES AND ETHICAL OBLIGATIONS IN AUDITING 139
WHAT IS AN AUDIT? 139 EXPLANATION OF THE AUDIT REPORT 140 AUDIT OPINIONS
141 GENERALLY ACCEPTED AUDITING- STANDARDS* OVERVIEW 143 GENERALLY
ACCEPTED AUDITING STANDARDS * REQUIREMENTS 144 LIMITATIONS OF THE AUDIT
REPORT 145 REASONABLE ASSURANCE 145 MATERIALITY 145 EXPECTATIONS GAP 148
AUDITOR S RESPONSIBILITIES FOR FRAUD PREVENTION, DETECTION, AND
REPORTING 149 DESCRIPTION AND CHARACTERISTICS OF FRAUD 150 FRAUDULENT
FINANCIAL REPORTING 150 INCENTIVES/PRESSURES TO COMMIT FRAUD 150
OPPORTUNITY TO COMMIT FRAUD 151 RATIONALIZATION OF THE FRAUD 152 TYCO: A
CASE OF CORPORATE GREED 152 FRAUD CONSIDERATIONS IN THE AUDIT 154 FRAUD
RISK ASSESSMENT 154 FRA UD RISK FACTORS 154 REVISITING THE EXPECTATION
GAP 155 INTERNAL CONTROL ASSESSMENT 155 CONCLUSION 158 DISCUSSION
QUESTIONS 159 ENDNOTES 160 CHAPTER 5 CASES 163 CASE 5-1: ARTHUR ANDERSEN
164 CASE 5-2: AUDIT CLIENT CONSIDERATIONS 165 CASE 5-3: BUBBA AND RUFUS
168 CASE 5-4: HEALTHSOUTH 170 CASE 5-5: IMPERIAL VALLEY THRIFT & LOAN: A
MAJOR CASE STUDY 172 CASE 5-6: KAZWESKI & DOOKTAVISKI 178 CASE 5-7:
MARCUS YAMABUTO 179 CASE 5-8: PEACHTREE ENVIRO-MANAGEMENT SYSTEMS 180
CASE 5-9: THE AUDIT REPORT 181 CASE 5-10: THE HOLLINGER CHRONICLES: A
MAJOR CASE STUDY 183 TABLE OF CONTENTS XIII CHAPTER 6 LEGAL AND
REGULATORY OBLIGATIONS IN AN ETHICAL FRAMEWORK 191 LEGAL LIABILITY: AN
OVERVIEW 192 COMMON LAW LIABILITY 192 STATUTORY LIABILITY 196 KEY COURT
DECISIONS OF THE 1933 ACT 196 SECURITIES EXCHANGE ACT OF 1934 197 KEY
COURT DECISIONS OF THE 1934 ACT 197 IMPLICATIONS OF LEGAL DECISIONS FOR
AUDITORS RESPONSIBILITIES 201 FINANCIAL FRAUD DETECTION AND DISCLOSURE
201 SARBANES-OXLEY ACT 201 WHISTLE-BLOWING: A CLASH OF LOYALTY,
CONFIDENTIALITY, AND DOING THE RIGHT THING 203 PERSPECTIVE ON
SARBANES-OXLEY 204 OTHER LAWS AFFECTING ACCOUNTANTS AND AUDITORS 204
FOREIGN CORRUPT PRACTICES ACT (FCPA) 204 FEDERAL SENTENCING GUIDELINES *
DUTY OF CARE 207 CONCLUSION 208 DISCUSSION QUESTIONS 208 ENDNOTES 209
CHAPTER 6 CASES 213 CASE 6-1: BUSYBOTO SCOOTER SALES, INC. 214 CASE 6-2:
FOREIGN CORRUPT PRACTICES ACT 215 CASE 6-3: KNOWLEDGEWARE 216 CASE 6-4:
REZNOR V. J. ARTIST MANAGEMENT (JAM), INC. 277. CASE 6-5: SECOND
NATIONAL BANK V. FIRST NATIONAL BANK 218 CASE 6-6: THE ENRON 410-K
RETIREMENT PLAN 220 CASE 6-7: THE ETHICS OF THE PRIVATE SECURITIES
LITIGATION REFORM ACT (PSLRA) 222 CASE 6-8: THE LECTURER 223 CASE 6-9:
WHISTLE-BLOWING UNDER SARBANES-OXLEY 224 CASE 6-10: WHO IS RESPONSIBLE?
225 CHAPTER 7 EARNINGS MANAGEMENT AND THE QUALITY OF FINANCIAL REPORTING
226 MOTIVATION TO MANAGE EARNINGS 227 DEFINITION OF EARNINGS MANAGEMENT
227 ETHICS OF EARNINGS MANAGEMENT 228 THE ACCEPTABILITY OF EARNINGS
MANAGEMENT FROM A MATERIALITY PERSPECTIVE 229 RESTATEMENTS OF FINANCIAL
STATEMENTS 230 EARNINGS MANAGEMENT TECHNIQUES 231 1. RECORDING REVENUE
TOO SOON OR THAT IS OF QUESTIONABLE QUALITY 231 2. RECORDING BOGUS
REVENUE 231 3. BOOSTING INCOME WITH ONE-TIME GAINS 231 4. SHIFTING
CURRENT EXPENSES TO A LATER OR EARLIER PERIOD 231 5. FAILING TO RECORD
OR IMPROPERLY REDUCING LIABILITIES 232 6. SHIFTING CURRENT REVENUE TO A
LATER PERIOD 232 7. SHIFTING FUTURE EXPENSES TO THE CURRENT PERIOD AS A
SPECIAL CHARGE 232 DESCRIPTIONS OF FINANCIAL SHENANIGANS 232 THE CASE OF
WASTE MANAGEMENT 233 THE CASE OF XEROX 234 THE CASE OF LUCENT
TECHNOLOGIES 236 THE CASE OF SUNBEAM CORPORATION 237 THE STORY OF
ENRON 239 FASB RULES ON SPES 246 SARBANES-OXLEY A CT OF 2002 246 LESSONS
TO BE LEARNED FROM ENRON 247 CONCLUSION: BACK TO THE FUTURE 247
DISCUSSION QUESTIONS 248 ENDNOTES 250 CHAPTER 7 CASES 253 CASE 7-1:
CUBBIES CABLE 254 CASE 7-2: EDVID, INC. 257 CASE 7-3: EXCELLO
TELECOMMUNICATIONS 259 CASE 7-4: FANNIE MAE: THE GOVERNMENT S ENRON 260
CASE 7-5: FLORIDA TRANSPORTATION 264 CASE 7-6: GELT AND MOOLA 266 CASE
7-7: PARMALAT: EUROPE S ENRON 267 CASE 7-8: SOLUTIONS NETWORK, INC. 269
CASE 7-9: SWEAT HOG CONSTRUCTION COMPANY 271 CASE 7-10: UNITED
THERMOSTATIC CONTROLS 273 NAME INDEX 277 SUBJECT INDEX 280
|
| any_adam_object | 1 |
| author | Mintz, Steven M. Morris, Roselyn E. |
| author_facet | Mintz, Steven M. Morris, Roselyn E. |
| author_role | aut aut |
| author_sort | Mintz, Steven M. |
| author_variant | s m m sm smm r e m re rem |
| building | Verbundindex |
| bvnumber | BV025441434 |
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| dewey-full | 174.4 |
| dewey-hundreds | 100 - Philosophy & psychology |
| dewey-ones | 174 - Occupational ethics |
| dewey-raw | 174.4 |
| dewey-search | 174.4 |
| dewey-sort | 3174.4 |
| dewey-tens | 170 - Ethics (Moral philosophy) |
| discipline | Philosophie Wirtschaftswissenschaften |
| edition | Internat. ed. |
| format | Book |
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| title | Ethical obligations and decision making in accounting text and cases |
| title_auth | Ethical obligations and decision making in accounting text and cases |
| title_exact_search | Ethical obligations and decision making in accounting text and cases |
| title_full | Ethical obligations and decision making in accounting text and cases Steven M. Mintz ; Roselyn E. Morris |
| title_fullStr | Ethical obligations and decision making in accounting text and cases Steven M. Mintz ; Roselyn E. Morris |
| title_full_unstemmed | Ethical obligations and decision making in accounting text and cases Steven M. Mintz ; Roselyn E. Morris |
| title_short | Ethical obligations and decision making in accounting |
| title_sort | ethical obligations and decision making in accounting text and cases |
| title_sub | text and cases |
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