Cases in Accounting Ethics and Professionalism / Edition 3

Cases in Accounting Ethics and Professionalism / Edition 3

by Steven M. Mintz
     
 

ISBN-10: 0070428344

ISBN-13: 9780070428348

Pub. Date: 09/01/1996

Publisher: McGraw-Hill Higher Education

Designed as a core text for an ethics course or as a supplement for any accounting course where ethics is covered, this text provides 25 ethics cases divided into four distinct sections: (1) human resource issues, (2) external reporting concerns, (3) internal reporting concerns, and (4) international issues. The goal of the book is to provide a sound

Overview

Designed as a core text for an ethics course or as a supplement for any accounting course where ethics is covered, this text provides 25 ethics cases divided into four distinct sections: (1) human resource issues, (2) external reporting concerns, (3) internal reporting concerns, and (4) international issues. The goal of the book is to provide a sound philosophical framework enabling students identify, examine, understand, and—perhaps most importantly—resolve ethical dilemmas in the workplace.

Product Details

ISBN-13:
9780070428348
Publisher:
McGraw-Hill Higher Education
Publication date:
09/01/1996
Pages:
171
Product dimensions:
6.07(w) x 8.97(h) x 0.35(d)

Table of Contents

Foreword xi
Preface xv
Introduction 1(3)
Ethics and Professionalism
4(6)
Code of Professional Conduct (AICPA)
5(5)
External Accounting Environment
10(7)
Standards of Ethical Conduct (IMA)
11(2)
Code of Ethics (IIA)
13(1)
Reporting Irregularities and Illegal Acts
14(1)
The Expectation Gap
15(2)
Commercialization of the Profession
17(1)
Internal Accounting Environment
17(3)
The Control Environment
18(1)
Whistle-Blowing
19(1)
Frame of Reference for Case Analysis
20(1)
Philosophical Framework for Ethical Analysis
21(14)
Ethical Analysis
22(3)
Johnson & Johnson Credo
24(1)
Moral Development and Virtue
25(5)
Virtues and Values
25(1)
Virtue Theory
25(2)
Moral Development
27(3)
Ethical Reasoning Methods
30(5)
Utilitarian Theory
31(1)
Theory of Rights
32(1)
Theory of Justice
32(3)
Ethical Decision-Making Process
35(8)
Illustration of Case Analysis--Questronics
36(7)
Case Situation
36(2)
Application of Decision-Making Process
38(3)
Ethical Analysis
41(2)
Cases---Human Resource Issues
43(2)
Ethical Considerations in Making Human Resource Decisions
45(12)
Background
45(1)
Socialization in the Accounting Profession
46(1)
Traits of Character and Ethical Behavior
47(1)
Application of Ethical Reasoning to Human Resource Decisions
47(1)
Conclusion
48(1)
Helen Alyon
49(3)
Ethical and professional issues related to the treatment of women who decide to work on a part-time basis because of family considerations
Ed Giles & Susan Regas
52(3)
Ethical and professional issues for a CPA firm when an audit partner dates a senior staff member and related client concerns about audit efficiency and the amount of billings
Jason Tybell
55(2)
Concerns about the fairness of a CPA firm's performance evaluation system and how best to inform an employee that his or her progress in the firm is limited because of client contact problems
Cases---External Reporting
57(52)
Imperial Valley Thrift & Loan
59(9)
Determining the proper audit opinion when there are going-concern issues caused by inadequate capital and poor loan-underwriting procedures
Software Innovations
68(3)
Ethical considerations relating to the confidentiality of information received by a systems consultant in developing a request for proposals for a government client
Bubba Tech, Inc. (BTI)
71(5)
Role and responsibilities of top management and the audit committee in initiating a competitive bidding process for the selection of external auditors
Linex Corporation
76(2)
Ethical and professional issues related to a change of auditors resulting from a difference of opinion with a client about proper disclosure of a litigation uncertainty in the financial statements
Edvid, Inc.
78(7)
Application of the ethical decision-making process when there is a difference of opinion with client management over proper revenue recognition and related effects on the quarterly reports
Engineering Associates
85(5)
Conflicts with an MAS client caused by poor operating and oversight techniques in the installation of an information system
Compu-View
90(4)
Evaluating the ethics of issuing a review report, a compilation report, or no report with assembled financial statements, in light of client concerns about possible investor reactions to disclosures about improper accounting for research and development costs
Financial, Inc.
94(4)
Operating-loss carrybacks and carryforwards of a consolidated entity and related ethical considerations in taking a tax position under the "realistic possibility standard."
Cubbies Cable
98(8)
Ethical analysis of the positions taken by the external auditors and client management when there is a difference of opinion over how to recognize revenue on a sale-leaseback transaction
Classic Silk Clothiers, Inc.
106(3)
Loyalty conflict for the external auditors when the chairperson of the audit committee requests that the auditors investigate the travel and entertainment expenditures of the top officers
Cases---Internal Reporting
109(38)
Whistle-Blowing and the Professional
111(3)
Ethical and professional considerations in deciding whether to blow the whistle on wrongdoing
Supreme Designs, Inc.
114(2)
Ethical conflict for a recent accounting graduate upon discovering the possible fraudulent use of company resources by the daughter of one of the owners of the company
Sweat Hog Construction Company
116(3)
Analyzing the ethical obligations of a controller when there is a difference of opinion with the president over the gross profit to be recognized under the percentage-of-completion method
Borwood Leveraged Buyout
119(4)
Accounting and ethical issues surrounding the proper valuation of equipment in a leveraged buyout and related concerns about short-term earnings management
Creative Toys, Inc.
123(7)
Ethical obligations of a controller when there is a difference of opinion with top management over the proper valuation of inventory in the quarterly reports
United Thermostatic Controls
130(6)
Application of the ethical decision-making process when a director of internal auditing is unsure how to inform top management and the audit committee about the pre-mature recognition of revenue
Milton Manufacturing Company
136(5)
Operational and ethical issues that arise when a plant manager fails to follow company policy restricting capital expenditures
Pirate Steel Company
141(3)
Ethical and professional concerns of a controller when the control environment fosters unintended actions that are not consistent with company policy restricting repair and maintenance expenditures
Larkin Petroleum Company
144(3)
Organization structure, independence, fairness and loyalty issues for a director of internal auditing in resolving a problem of overstated production yields
Cases---International Environment
147(2)
Ethics in the International Environment
149(18)
Background
149(1)
Foreign Corrupt Practices Act
149(4)
Transfer Pricing
153(2)
Quatish National Petroleum Company
155(3)
Ethical, legal, and competitive considerations in determining whether to make a payment to a foreign government official that might violate the FCPA
WeSeal, Inc.
158(5)
The ethics of a company's transfer pricing policy that emphasizes shifting net income on a global basis to minimize worldwide taxes and maximize after-tax cash inflows
Telecommunications, Inc.
163(4)
Concerns about the ethical climate in an organization and related behavioral and ethical issues that arise when employees accept free gifts from a foreign subcontractor
End-of-Text Assignments
167(3)
Research Assignment
169(1)
Case Situation
169(1)
Role-Playing Exercises
170

Customer Reviews

Average Review:

Write a Review

and post it to your social network

     

Most Helpful Customer Reviews

See all customer reviews >