For years accounting ethics has been viewed as an unimportant adjunct of academic and professional accounting. However, the economic scandals of the early twenty-first century have dramatically nullified this characterisation, with the ruination of investors in Enron, WorldCom, Waste Management, Aldelphia, Tyco and scores of other business concerns raising questions about the adequacy and relevance of academic research into accounting ethics, as well as the ethical nature of professional parties.
Presenting important papers that reassess these theories, research studies and professional practices in the field of accounting ethics, this collection scrutinizes the body of knowledge that did not protect the investing public, and examines the current crisis in the creditability of financial reports.
Table of Contents
Volume 1: Part 1. Principles and Responsibilities Part 2. Code of Professional Conduct Part 3. Accounting and Regulating Matters Volume 2: Part 1. Some Basic Notions about Accounting Ethics Part 2. Ethical Theories Part 3. Economics and Accounting Ethics Part 4. Education of Accounting Ethics Volume 3: Part 1. Independence Issues Part 2. Ethical Reasoning by CPAs Part 3. International Comparisons Part 4. Ethics and Accounting Education Volume 4: Part 1. Historical Crises and Early Warning Signals Part 2. Enron and its Aftermath Part 3. Where Do We Go From Here?