Accounting Ethics

A book crammed with interesting case studies, anecdotes, illustrative examples, and historical reflections, Accounting Ethics is designed to bring home important insights and raise crucial questions such as the following: Did accounting irregularities help provoke the recent financial crisis? A profession and a business: How are they different? What character traits mark a good accounting professional? How did the founders of modern accounting view accountancy as a profession? What is the proper relationship between rules and principles? Can any erroneous ethical views negatively influence practice (e.g. relativism)? What are the proper meanings of independence , objectivity , and integrity ? The inherent altruism of accountancy as a profession Accounting Ethics continues the collaboration between a widely recognized expert in moral philosophy and a leading forensic accountant which was justly praised in Understanding Accounting Ethics, second edition.

The Authors

Mark Cheffers and Michael Pakaluk

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Accounting Ethics