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Business Ethics: Real-World Case Studies, by Robert W. Walter
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Strengthen your understanding of the critical ethics issues facing the profession with this practical guide based on real-world ethical dilemmas.
Financial managers and accountants are faced with increasing responsibility for compliance with all manner of financial reporting requirements. As the number of financial restatements has grown, and questions about management integrity have shaken investor confidence, the roles of financial managers and accountants have taken on both more importance and greater risk.
This book is designed to guide you through a series of compelling case studies drawn from actual court cases and disciplinary hearings that illustrate real-world ethical quandaries and the application of values consistent with the high standards of the profession.
Putting you in the central decision making role using "You are the CFO" and "You are the Audit Partner"-style hypotheticals, it covers a wide-range of ethics topics, including: Independence; Integrity and objectivity; Confidentiality; Contingent fees, including commissions and referral fees; Compliance with audit, consulting, and other standards; Client records; Offering services over the Internet; Internal accounting controls, procedures, and records; Procedures concerning identification, reporting, and investigation of accounting irregularities; The importance of ongoing ethics training and education, including maintaining an effective compliance program for liability protection. All case studies include topics encompassed by professional ethics codes issued by state accounting societies and accountancy boards and addressed in the AICPA Code of Professional Conduct.
The included scenarios are pulled from a range of actual experiences both inside businesses and public accounting firms, making this a must-read for every CPA and financial manager.
- Sales Rank: #5061012 in Books
- Published on: 2012
- Binding: Paperback
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