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

Hardcover (Print)
Buy New
Buy New from
Used and New from Other Sellers
Used and New from Other Sellers
from $1.99
Usually ships in 1-2 business days
(Save 98%)
Other sellers (Hardcover)
  • All (14) from $1.99   
  • New (8) from $8.51   
  • Used (6) from $1.99   


"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.

Read More Show Less

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.

Read More Show Less

Table of Contents


Ethics Services Needed.

Knowledge, Competencies, and Attitudes Relevant for New EthicsServices.


Confusion Regrading the Value of Ethics.

Regulatory Demands.

Private Sector Response to Regulatory Oversight of CPAs.

Ethics Survey Reports on CPAs.


Promoting Ethics in the CPA Firm.

Providing the Ethical Services.

CPAs Facing the Future.



Read More Show Less

Customer Reviews

Be the first to write a review
( 0 )
Rating Distribution

5 Star


4 Star


3 Star


2 Star


1 Star


Your Rating:

Your Name: Create a Pen Name or

Barnes & Review Rules

Our reader reviews allow you to share your comments on titles you liked, or didn't, with others. By submitting an online review, you are representing to Barnes & that all information contained in your review is original and accurate in all respects, and that the submission of such content by you and the posting of such content by Barnes & does not and will not violate the rights of any third party. Please follow the rules below to help ensure that your review can be posted.

Reviews by Our Customers Under the Age of 13

We highly value and respect everyone's opinion concerning the titles we offer. However, we cannot allow persons under the age of 13 to have accounts at or to post customer reviews. Please see our Terms of Use for more details.

What to exclude from your review:

Please do not write about reviews, commentary, or information posted on the product page. If you see any errors in the information on the product page, please send us an email.

Reviews should not contain any of the following:

  • - HTML tags, profanity, obscenities, vulgarities, or comments that defame anyone
  • - Time-sensitive information such as tour dates, signings, lectures, etc.
  • - Single-word reviews. Other people will read your review to discover why you liked or didn't like the title. Be descriptive.
  • - Comments focusing on the author or that may ruin the ending for others
  • - Phone numbers, addresses, URLs
  • - Pricing and availability information or alternative ordering information
  • - Advertisements or commercial solicitation


  • - By submitting a review, you grant to Barnes & and its sublicensees the royalty-free, perpetual, irrevocable right and license to use the review in accordance with the Barnes & Terms of Use.
  • - Barnes & reserves the right not to post any review -- particularly those that do not follow the terms and conditions of these Rules. Barnes & also reserves the right to remove any review at any time without notice.
  • - See Terms of Use for other conditions and disclaimers.
Search for Products You'd Like to Recommend

Recommend other products that relate to your review. Just search for them below and share!

Create a Pen Name

Your Pen Name is your unique identity on It will appear on the reviews you write and other website activities. Your Pen Name cannot be edited, changed or deleted once submitted.

Your Pen Name can be any combination of alphanumeric characters (plus - and _), and must be at least two characters long.

Continue Anonymously
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.

    Was this review helpful? Yes  No   Report this review
Sort by: Showing 1 Customer Reviews

If you find inappropriate content, please report it to Barnes & Noble
Why is this product inappropriate?
Comments (optional)