Ethical obligations and decision making in accounting: text and cases
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
New York, NY
McGraw-Hill/Irwin
2011
|
| Ausgabe: | 2. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Includes bibliographical references and indexes |
| Beschreibung: | XXI, 488 S. |
| ISBN: | 9780078025280 0078025281 |
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Datensatz im Suchindex
| _version_ | 1804148381889593344 |
|---|---|
| adam_text | Titel: Ethical obligations and decision making in accounting
Autor: Mintz, Steven M.
Jahr: 2011
Contents
Chapter 1 Chapter 2
Ethical Reasoning: Implications Accountants Ethical Decision Process and
for Accounting 1 Professional Judgment 46
Ethics Reflection 1 Ethics Reflection 46
Integrity: The Basis for Accounting 2 Cognitive Development Approach 47
Religious and Philosophical Foundations Heinz and the Drug 47
of Ethics 4 The DigitPrint Case 50
What Is Ethics? 5 The Ethical Domain in Accounting and Auditing 50
Norms, Values, and the Law 5 Rest s Four-Component Model of Morality 51
Ethical Relativism 7 Moral Sensitivity 51
The Six Pillars of Character 8 Moral Judgment 51
Trustworthiness 8 Moral Motivation 52
Respect 11 Moral Character 52
Responsibility 11 Professional Judgment in Auditing 53
Fairness 12 Professional Skepticism 55
Caring 12 Auditor Expectations 55
Citizenship 13 Responsibilities of Management Accountants 56
Reputation 13 Ethical Reflection and Decision Making 56
AICPA Code of Professional Conduct: The Foundation Applying the Ethical Decision Process and
of Ethical Reasoning in Accounting 14 Professional Judgment 59
Virtue, Character, and CPA A Faulty Budget 59
Obligations 15 Concluding Thoughts 61
Modern Moral Philosophies 16 Discussion Questions 61
Teleology 16 Endnotes 63
Deontology 19 Chapter 2 Cases 65
Justice 21 Case 2-1: Cynthia Cooper and WorldCom 66
Virtue Ethics 22 Case 2-2: Expectations for Professional Judgment by
Application of Ethical Reasoning in Auditors to Detect Fraud 69
Accounting 23 Case 2-3: The Tax Return 70
DigitPrint Case Study 23 Case 2-4: Better Boston Beans 71
Scope and Organization of the Text 26 Case 2-5: Eating Time 72
Concluding Thoughts 28 Case 2-6: Supreme Designs, Inc. 73
Discussion Questions 28 Case 2-7 : Milton Manufacturing Company 75
Endnotes 30 Case 2-8: Juggyfroot 77
Chapter 1 Cases 33 Case 2-9: Phar-Mor 78
Case 1-1: A Student s Dilemma 34 Case 2-10: Imperial Valley Thrift Loan-Part I 80
Case 1-2: Giles and Regas 35
Case 1-3: Jason Tybell 37 Chapter 3
Case 1-4: Lone Star School District 38
Corporate Governance and Ethical
Management 85
Case 1-5: Reneging on a Promise 39
Case 1-6: Serena Williams 40
Case 1-7: GMAT Cheating Scandal 41 Ethics Reflection 85
Case 1-8: A Faulty Budget 42 Business Ethics 86
Case 1-9: Cleveland Custom Cabinets 43 Stakeholder Perspective 87
Case 1-10: Telecommunications, Inc. 44 The Case of the Ford Pinto 87
Chapter 4
AICPA Code of Professional Conduct 154
Ethical Issues in Business 88 Case 3-7: Fraud Actions under the Federal False
Honesty 89 ClaimsAct 136
Fairness 89 Appendix 1: Examples of U.S. Government Settlement of
Conflicts of Interest 90 Health Care Fraud Cases in 2007 137
Fraud: Concept and Examples 90 Case 3-8: Pension Benefit Guaranty Corporation 139
Fraud in Organizations 90 Case 3-9: Bhopal, India: A Tragedy of Massive
Fraudulent Business Practices 90 Proportions 141
Occupational Fraud 91 Case 3-10: The Hollinger Chronicles 147
Foundations of Corporate Governance Systems 93
Defining Corporate Governance 93
The Importance of Good Governance 94
Agency Theory 94
Executive Compensation 95 Ethics Reflection 154
Stakeholder Theory 96 Investigations of the Profession 155
Corporate Governance Mechanisms 96 Metcalf Committee and Cohen Commission:
Controlling Management through Board of Directors 1977-1978 155
Actions 97 House Subcommittee on Oversight and Investigations 157
Audit Committee 97 Savings and Loan Industry Failures 157
Internal Controls as a Monitoring Device 98 Treadway Commission Report 158
Internal Auditors 99 AICPA Code of Professional Conduct 159
Audited Financial Statements 101 Link between Ethical Judgment and Professional
New York Stock Exchange Listing Requirements 101 Responsibilities 161
Building Ethics into Corporate Governance AICPA Ethics Rules and Interpretations 161
Systems 102 Conceptual Framework for AICPA Independence
Corporate Values 102 Standards 162
Code of Ethics for CEOs and CFOs 103 SEC Positions 163
Codes of Business Ethics 104 The PeopleSoft Case 164
How Employees View the Ethics of Their Providing Nonattest Services to an Attest Client 165
Organizations 108 SOX Provisions 165
Whistleblowing 109 Due Care in the Performance of Professional
Section 806 of the Sarbanes-Oxley Act 109 Responsibilities 167
Department of Defense Whistleblower-Protection Rules Other Professional Standards 167
Covering Contractor Employees 110 Responsibilities to Clients 167
Bernie Madoffs Ponzi Scheme 111 Other Responsibilities and Practices 169
Concluding Thoughts 113 Ethics and Tax Services 171
Discussion Questions 113 Tax Shelters 173
Endnotes 116 Concluding Thoughts 175
Appendix 1: Selected Sections from Johnson Discussion Questions 175
Johnson s Conflict of Interest Policy 119 Endnotes 178
Appendix 2: Letter from Steven A. Ballmer, Chief Chapter 4 Cases 181
Executive Officer 119 Case 4-1: America Online (AOL) 182
Appendix 3: Microsoft Finance Code of Professional Case 4-2: Beauda Medical Center 184
Conduct 120 Case 4-3: Family Games, Inc. 185
Chapter 3 Cases 123 Case 4-4: First Community Church 186
Case 3-1: The Parable of the Sadhu 124 Case 4-5: The New CEO 187
Case 3-2: Amgen Whistleblowing Case 128 Case 4-6: ZZZZ Best 188
Case 3-3: United Thermostatic Controls 129 Case 4-7: Bubba andRufus 191
Case 3-4: SEC v. Jeanne M. Rowzee et al.: A Ponzi Case 4-8: HealthSouth Corporation 193
Scheme 133 Case 4-9: Ethics of Indemnification Clauses 196
Case 3-5: SEC v. Nanette Miller 134 Case 4-10: Independence Violations at
Case 3-6: Bubba Tech, Inc. 135 PricewaterhouseCoopers 198
Chapter 5 Case 5-3: Imperial Valley Thrift Loan-Part II 245
Audit Responsibilities and Accounting Case 5 4: Audit Client Considerations 247
Fraud 200 Case 5-5: Krispy Kreme Doughnuts, Inc. 249
Case 5-6: Marcus Yamabuto 251
Ethics Reflection 200 Case 5-7: The Audit Report 252
The Nature of Auditing and the Audit Report 201 Case 5-8: Edvid, Inc. 254
Contents of the Audit Report 201 Case 5-9: Fannie Mae: The Government s Enron 256
Introductory Paragraph 201 Case 5-10: Royal Ahold N.V. (Ahold) 261
Scope Paragraph 203
Audit Opinions 204
Generally Accepted Auditing Standards Chapter 6
Overview 209 Legal and Regulatory Obligations in an
gaas Requirements 209 Ethical Framework 265
Limitations of the Audit Report 211 Ethics Reflection 265
Reasonable Assurance 211 Duty of Care-Managers and Directors 267
Materiality 211 Duty of Loyalty 267
Present Fairly 213 Liability of Directors and Officers 267
Expectations Gap 214 Business Judgment Rule 267
Errors, Fraud, and Illegal Acts 214 Chancery Court 267
Errors 215 Caremark Opinion 268
rau Shareholder Derivative Suit-Citigroup Subprime
Illegal Acts 215
Auditors Responsibilities for Fraud Prevention, Legal Liability of Auditors: An Overview 269
Detection, and Reporting 216 Common-Law Liability 269
The Fraud Triangle 217 Liability to Clients-Privity Relationship 270
Incentives/Pressures to Commit Fraud 217 Liability to Third Parties 270
Opportunity to Commit Fraud 218 Foreseen Third Parties 271
Rationalization for the Fraud 219 Reasonably Foreseeable Third Parties 272
Tyco: A Case of Corporate Greed 219 Auditor Defenses 274
Fraud Considerations in the Audit 223 Statutory Liability 274
Fraud Risk Assessment 225 Securities Act of 1933 275
Audit Committee Responsibilities 225 Key Court Decisions 275
Fraud Risk Factors 226 Securities Exchange Act of 1934 276
Revisiting the Expectation Gap 226 Court Decisions and Auditing Procedures 277
Internal Control Assessment 227 Potential Criminal Liability 280
Internal Control-Integrated Framework 227 Implications of Legal Decisions for Auditors
PCAOB Standards 230 Responsibilities 281
Auditing Standard No. 4: Reporting on Previously The Fine Line between an Auditor s Recklessness and
Reported Material Weakness 230 Intent to Deceive 281
Auditing Standard No. 5: An Audit of Internal Control Insider Reporting and Trading 283
over Financial Reporting That Is Integrated with an Audit United States v. Martha Stewart and Peter Bacanovic 283
of Financial Statements 231 Private Securities Litigation Reform Act
Auditing Standard No. 6: Evaluating Consistency of (PSLRA) 284
Financial Statements 231 Proportionate Liability 285
Restatements of Financial Statements 232 Sarbanes-Oxley (SOX) Act 285
Concluding Thoughts 233 Section 302. Corporate Responsibility for Financial
Discussion Questions 234 Reports 285
Endnotes 236 Section 308. Fair Funds for Investors 285
Chapter 5 Cases 239 Section 401. Disclosures in Periodic Reports 285
Case 5-1: General Electric Accounting Fraud 240 Section 801. Corporate Criminal Fraud
Case 5-2: Kazweski and Dooktaviski 242 Accountability 286
Section 806. Protection for Employees of Publicly Traded FreightCar America: An Example of Disclosures about a
Companies Who Provide Evidence in Fraud Cases 286 Restatement 333
Section 807. Criminal Penalties for Defrauding Earnings Management Techniques 334
Shareholders of Publicly Traded Companies 286 1. Recording Revenue Too Soon or of Questionable
Section 906. Corporate Responsibility for Financial Quality 334
Reports 286 2. Recording Bogus Revenue 335
Other Provisions of the Act 286 3. Boosting Income with One-Time Gains 335
First Whistleblower Lawsuit under SOX 287 4. Shifting Current Expenses to a Later or Earlier
Perspective on SOX 287 Period 335
Other Laws Affecting Accountants and Auditors 288 5. Failing to Record or Improperly Reducing
Foreign Corrupt Practices Act (FCPA) 288 Liabilities 335
Federal Sentencing Guidelines 289 6. Shifting Current Revenue to a Later Period 335
Racketeer Influenced and Corrupt 7. Shifting Future Expenses to the Current Period as a
Organizations (RICO) Act 291 Special Charge 336
Concluding Thoughts 292 Descriptions of Financial Shenanigans 336
Discussion Questions 292 The Case of Xerox 336
Endnotes 295 Sanctions by the SEC on KPMG 337
Chapter 6 Cases 297 The Case of Lucent Technologies 338
Case 6-1: SEC v. Halliburton Company The Story of Enron 339
andKBR, Inc. 298 FASB Rules on SPEs 346
Case 6-2: Hewlett-Packard 299 Enron s Role in SOX 347
Case 6-3: XTO Energy, Inc. 301 Lessons to Be Learned from Enron 347
Case 6-4: Anjoorian et al: Third-Party Liability 305 Concluding Thoughts 348
Case 6-5: KnowledgeWare, Inc. 309 Discussion Questions 348
Case 6-6: Con-way Inc. 311 Endnotes 350
Case 6-7: Countrywide Corporation Shareholder Chapter 7 Cases 353
Litigation 313 Case 7-1: Nortel Networks 354
Case 6-8: Welch v. Cardinal Bankshares Corp. 316 Case 7-2: Solutions Network, Inc. 358
Case 6-9: Reznor v. J. Artist Management (JAM), Inc. 319 Case 7-3: Cubbies Cable 360
Case 6-10: SEC v. Zurich Financial Services 320 Case 7-4: Excello Telecommunications 362
Case 7-5: Florida Transportation 363
Case 7-6: Sweat Hog Construction Company 365
Case 7-7: Sunbeam Corporation 367
Earnings Management and the Quality Of Case 7-8: Shareholders of Altris Software, Inc. v. Altris
Financial Reporting 323 Software, Inc. and PricewaterhouseCoopers 370
Ethics Reflection 323 Case 7-9: CellCyte Genetics Corporation 373
Motivation to Manage Earnings 325 Case 7-10: Vivendi Universal 376
Definition of Earnings Management 325
Ethics of Earnings Management 326 Chapter 8
How Managers and Accountants Perceive Earnings
Management 326
Acceptability of Earnings Management from a
Materiality Perspective 328
Materiality Considerations in Evaluating Internal Ethics Reflection 378
Control Deficiencies under Sarbanes-Oxley 329 Introduction 379
Current Auditing Standards and Presumptions 329 SEC Study of a Principles-Based System 380
Restatements of Financial Statements 3 31 SEC Road Map for Adoption of IFRS in the United
Restatements Due to Errors in Accounting and States 382
Reporting 331 Global Adoption of IFRS 383
SEC Advisory Committee on Improvements to Financial Rules versus Principles-Based Standards 384
Reporting 332 Earnings Management Concerns 385
International Financial Reporting:
Ethics and Corporate Governance
Considerations 378
FASB-IASB Conceptual Framework: The Role of Appendix 1: Tata Group Code of Ethics 408
Representational Faithfulness 385 Appendix 2: HSBC Holdings PLC: Corporate
Examples of Rules-Based versus Principles-Based Governance Report As of December 31, 2009 411
Standards 386 Chapter 8 Cases 423
The Problem with Provisions and Reserves 387 Case 8-1: SEC v. Siemens Aktiengesellschaft 424
IFRS for Small and Medium-Sized Entities 390 Case 8-2: Parmalat: Europe s Enron 428
Comparative Corporate Governance 391 Case 8-3: Satyam: India s Enron 433
Corporate Governance in Germany 391 Appendix 1: Enforcement of Foreign Court Awards
Corporate Governance in China 392 in India 437
Corporate Governance in India 393 Case 8-4: Royal Dutch Shell pic 438
OECD Principles of Corporate Governance 395 Appendix 1: Royal Dutch Shell Form 20-F
Introduction 395 Information 441
Corporate Governance Recommendations 395 Case 8-5: Bat-A-Bing Construction Company 445
Global Code of Ethics 396
Ethical Conflict Resolution 397
International Auditing Standards 397 Major Cases 447
Audit Opinion 399 Major Case 1 (for use with Chapter 5)
Differences between an International Audit Report and a Adelphia Communications Corporation 448
U.S. Audit Report 400 Major Case 2 (for use with Chapter 6)
True and Fair View versus Present Fairly 400 Royal Ahold N.V (Ahold) 457
2009 European Fraud Survey 400 Major Case 3 (for use with Chapter 7)
HSBC Holdings PLC 401 MicroStrategy, Inc. 463
Corporate Governance Report 401 Major Case 4 (for use with Chapters 1 -7)
Statement of Director s Responsibilities 402 Cendant Corporation 468
Independent Auditor s Report 402
Consolidated Financial Statements 402
Concluding Thoughts 403 Name Index 475
Discussion Questions 403 Subject Index 479
Endnotes 405
|
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| spellingShingle | Mintz, Steven M. Morris, Roselyn E. Ethical obligations and decision making in accounting text and cases Accountants Professional ethics United States Case studies Entscheidungsfindung (DE-588)4113446-1 gnd Rechnungslegung (DE-588)4128343-0 gnd Moralisches Urteil (DE-588)4074970-8 gnd |
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| 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 |
| topic | Accountants Professional ethics United States Case studies Entscheidungsfindung (DE-588)4113446-1 gnd Rechnungslegung (DE-588)4128343-0 gnd Moralisches Urteil (DE-588)4074970-8 gnd |
| topic_facet | Accountants Professional ethics United States Case studies Entscheidungsfindung Rechnungslegung Moralisches Urteil USA Fallstudiensammlung |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024410140&sequence=000004&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT mintzstevenm ethicalobligationsanddecisionmakinginaccountingtextandcases AT morrisroselyne ethicalobligationsanddecisionmakinginaccountingtextandcases |