Accounting Ethics: A Practical Approach

by Howard J Levine

A practical, easy-to-read approach to Ethics for Accountants. The book contains numerous "What Would You Do" examples taken from real life experiences.Contents 1 - Understanding Ethics Concepts in Ethics The Six Pillars of Character Respect Responsibility Fairness Caring Citizenship Ethics in the Accounting Profession Discussion Questions Case StudyChapter 2 - Foundations of Ethical Thinking Teleology Deontology The Becker Rational Model Cheating Greed Discussion Questions Case StudyChapter 3 - Fraud The Fraud Triangle Common Fraud Techniques Discussion Questions Case StudyChapter 4 - Federal Legal Issues in Ethics Public Accounting Standard Setting. Legal Liability of Accountants Securities Act of 1933 Securities Act of 1934 SEC Enforcement The Dodd-Frank Wall Street Reform and Consumer Protection Act Whistleblowing Discussion Questions Case StudyChapter 5 - Accounting Ethics Principles of Professional Basic Framework Rules of Professional Public Accounting Rules of Professional Private Accounting PCAOB Rules for Auditors Enforcement Discussion Questions Case StudyChapter 6 - Tax Ethics Statements on Standards for Tax Services Federal Tax Rules Tax Fraud Tax Preparer Penalties Discussion Questions Case StudyChapter 7 - California Ethics Rules California Accountancy Act Accountancy Regulations Specific Areas Discussion Questions Case StudyChapter 8 - Ethical Leadership and Accounting What Is Ethical Leadership? Ethical Leadership in Accounting Summing It up Discussion Questions Case StudyTable of CasesIndexAbout the Author

208 pages, Paperback

Published August 12, 2018