Ethics and the CPA: Building Trust and Value-Added Services / Edition 1

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Overview

"A society without truth—and the related quality oftrust—will not long endure." —from the Preface Ethics incorporate America has become a bottom-line issue. Scandals such asthe junk bond debacle in the late ’80s and the recentbankruptcy of Orange County, California, graphically illustratejust how devastating losses from corrupt business practices can be.Closing the rift between a company’s public and private face,its avowed as opposed to actual behavior, is now more than ever theconcern of the accountant. Examining a firm’s business recordsand practices has traditionally placed the accountant in the roleof watch-dog. And in a corporate world where ethical ambivalencecan complicate even the most routine business decision, a trustedaccountant can guide a company toward a revived sense of purpose,showing it how to live up to its own expressed ethicalstandards—leading the way to new business, increased profits,and cost savings. Ethics and the CPA details just how an accountantcan assess a company’s ethical health as part of a rigorousaccounting regimen—and institute corrective measures. The bookbegins by clearly defining the accountant’s role in the areaof "ethical services," with specifics on establishing andperforming an audit on an ethics-based program for business,governmental, and not-for-profit entities. Issues such as thespecific knowledge, competencies, and attitudes essential to theprofessional providing ethical services are also discussed. Thesecond part of the book takes the ethical pulse of the contemporarybusiness environment, analyzing some notable ethical failures inwell-known companies as well as the range of regulatory demands onCPAs, including the requirement for finding unethical/illegalbehavior (SAS 82) and SEC oversight responsibilities. Also includedare the results of an ethics survey report on CPAs given to stateCPA societies, regulatory bodies, and industry. Finally, part threelooks at the framework and issues surrounding developing andleading an in-house ethics program, as well as the elements of aneffective ethical program, developing an ethical oversightcommittee, benchmarking an ethics program, marketing ethicalservices, and the ethical challenges in the new millennium. Ethicsand the CPA is a practical handbook for the accountant on guidingone’s clients toward an improved bottom line and financialstability—through impeccable conduct from the boardroom ondown.

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Product Details

  • ISBN-13: 9780471184881
  • Publisher: Wiley
  • Publication date: 11/20/1998
  • Series: Wiley CPA Practitioners Guide Ser.
  • Edition description: New Edition
  • Edition number: 1
  • Pages: 257
  • Product dimensions: 6.44 (w) x 9.37 (h) x 0.99 (d)

Meet the Author

CHARLES H. CALHOUN, CPA, CIA, CFE, is a consultant and corporatetrainer specializing in ethics, fraud examination, litigationsupport, and expert testimony.

MARY ELLEN OLIVERIO, CPA, is Professor of Accounting in the LubinSchool of Business, Pace University, New York City.

PHILIP WOLITZER, CPA, is Professor Emeritus of Accounting at LongIsland University.

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Table of Contents

ETHICS SERVICES CPAs CAN PROVIDE.

Ethics Services Needed.

Knowledge, Competencies, and Attitudes Relevant for New EthicsServices.

CONTEMPORARY ETHICAL ENVIRONMENT: PROBLEMS AND DEMANDS.

Confusion Regrading the Value of Ethics.

Regulatory Demands.

Private Sector Response to Regulatory Oversight of CPAs.

Ethics Survey Reports on CPAs.

PROVIDING VALUE-ADDED ETHICS SERVICES.

Promoting Ethics in the CPA Firm.

Providing the Ethical Services.

CPAs Facing the Future.

Appendices.

Index.

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Sort by: Showing 1 Customer Reviews
  • Anonymous

    Posted August 27, 2001

    Excellent reference book

    An important guide for understanding a very complicated topic. Case studies on companies that ran afoul due to questionable ethical practices or perceived unethical activities are discussed in detail with easy to understand language.

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