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Ethics in Accounting A Decision-Making Approach 1st Edition Test Bank Klein

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  • ISBN-10 ‏ : ‎ 9781118928332
  • ISBN-13 ‏ : ‎ 978-1118928332
  • Author:  Gordon Klein

This book provides a comprehensive, authoritative, and thought-provoking examination of the ethical issues encountered by accountants working in the industry, public practice, nonprofit service, and government. Gordon Klein’s, Ethics in Accounting: A Decision-Making Approach, helps students understand all topics commonly prescribed by state Boards of Accountancy regarding ethics literacy. Ethics in Accounting can be utilized in either a one-term or two-term course in Accounting Ethics.

A contemporary focus immerses readers in real world ethical questions with recent trending topics such as celebrity privacy, basketball point-shaving, auditor inside trading, and online dating. Woven into chapters are tax-related issues that address fraud, cheating, confidentiality, contingent fees and auditor independence. Duties arising in more commonplace roles as internal auditors, external auditors, and tax practitioners are, of course, examined as well.

 

Table of Content:

  1. Chapter 1 Introduction to Ethics
  2. AM I ETHICAL?
  3. WHAT IS ETHICS?
  4. ETHICS AND ACCOUNTING
  5. ETHICS IN OUR DAILY LIVES
  6. ETHICS IN OUR PROFESSIONAL ENDEAVORS
  7. The AICPA Code of Professional Conduct
  8. The IFAC Code of Ethics for Professional Accountants
  9. ETHICAL JUDGMENTS IN ACCOUNTING
  10. Ethics in Financial Accounting
  11. Ethics in Tax Reporting
  12. Ethics in Internal Controls
  13. Ethics in Management Accounting
  14. Ethics in Governmental and Nonprofit Accounting
  15. Ethics in Other Accounting Roles
  16. COMMON ETHICAL RATIONALIZATIONS
  17. “Everyone Does It”
  18. “The Other Guy’s Worse”
  19. “If It’s Not Illegal, It Can’t Be Wrong”
  20. “No Harm, No Foul”
  21. “They Made Me Do It”
  22. ETHICS IN THIS BOOK
  23. WHY SHOULD I BE ETHICAL?
  24. SOLUTION TO “AM I ETHICAL?”
  25. EXERCISES
  26. Ethics in Everyday Life
  27. The Regulatory Environment
  28. General Ethics Issues
  29. Common Ethical Rationalizations
  30. Chapter 2 Ethical Principles and Reasoning
  31. AM I ETHICAL?
  32. DISTINGUISHING ETHICAL BEHAVIOR FROM LEGAL BEHAVIOR
  33. THE UNIVERSALITY OF ETHICAL RULES
  34. Ethical Absolutism
  35. Ethical Relativism
  36. Ethical Absolutism versus Relativism
  37. AN INTRODUCTION TO THE AICPA CODE
  38. An Overview
  39. The Core Principles of Professional Conduct
  40. THE DEVELOPMENT OF MORAL REASONING
  41. Kohlberg’s Stages of Moral Development
  42. MAKING ETHICAL DECISIONS
  43. Rest’s Four-Component Model of Ethical Decision Making
  44. The Accounting Profession’s Models of Ethical Decision Making
  45. Is Ethical Decision Making Truly Rational?
  46. SOLUTION TO “AM I ETHICAL?”
  47. EXERCISES
  48. Legality versus Ethicality
  49. Ethical Absolutism and Relativism
  50. Principles of Accounting Ethics
  51. Applying Ethics to Accounting Problems
  52. Kohlberg’s Stages of Moral Development
  53. Comprehensive Problems
  54. Chapter 3 The Core Philosophies
  55. AM I ETHICAL?
  56. THE CORE PHILOSOPHIES
  57. Consequentialism
  58. The Nature of Utilitarianism
  59. Criticisms of Utilitarianism
  60. Deontology
  61. REVISITING CORE ETHICAL PRINCIPLES
  62. Is Lying Ever Ethical?
  63. Is Stealing Ever Ethical?
  64. Is Discrimination Ever Acceptable?
  65. NEUROBIOLOGY AND ETHICAL DECISIONS
  66. A Self-Test
  67. The Neuroscience of Deontology and Consequentialism
  68. SOLUTION TO “AM I ETHICAL?”
  69. EXERCISES
  70. Core Principles
  71. Lying, Stealing, and Cheating
  72. Business Applications
  73. The “Trolley” Problems
  74. Comprehensive Problems
  75. Chapter 4 Virtue, Justice, and Social Responsibility
  76. AM I ETHICAL?
  77. DISTRIBUTIVE JUSTICE
  78. The Nature of Justice
  79. Theories of Distributive Justice
  80. The Neurobiology of Distributive Justice
  81. VIRTUE ETHICS
  82. EGOISM AND CONCERN FOR OTHERS
  83. The Nature of Egoism
  84. Proponents of Egoism
  85. Critics of Egoism
  86. CORPORATE SOCIAL RESPONSIBILITY
  87. The Nature of Corporate Rights and Duties
  88. Sustainability and Corporate Social Responsibility
  89. SOLUTION TO “AM I ETHICAL?”
  90. EXERCISES
  91. Issues of Distributive Justice
  92. Virtue Ethics
  93. Social Responsibility
  94. Social Responsibility and Religion
  95. Comprehensive Problems
  96. Chapter 5 Why We Cheat
  97. AM I ETHICAL?
  98. CHEATING
  99. THE RATIONAL MODEL OF CHEATING
  100. The Becker Rational Model
  101. Flaws in the Becker Rational Model
  102. A PSYCHOLOGICAL MODEL OF CHEATING
  103. The Importance of Self-Image
  104. The Influence of Self-Image on Cheating
  105. Implications of the Self-Image Maintenance Trade-Off
  106. HOW THE INTENSITY OF A MORAL ISSUE AFFECTS BEHAVIOR
  107. The Magnitude of Consequences
  108. Social Consensus
  109. Probability of Effect
  110. Temporal Immediacy
  111. Proximity
  112. Concentration of Effect
  113. OTHER INFLUENCES ON ETHICAL BEHAVIOR
  114. Gender Differences
  115. The Overconfidence Bias
  116. Lessened Adherence to Social Norms
  117. Cultural Differences
  118. Cheating in the Animal Kingdom
  119. SOLVING THE CHEATING PROBLEM
  120. SOLUTON TO “AM I ETHICAL?”
  121. EXERCISES
  122. The Becker Rational Model of Cheating
  123. The Consequences of Cheating
  124. Cheating versus Fair Competition
  125. The Psychology of Cheating
  126. Rationalization and Self-Image
  127. Moral Intensity
  128. Comprehensive Problems
  129. Chapter 6 Greed, Corruption, and Collusion
  130. AM I ETHICAL?
  131. THE INSTINCTIVE URGE OF GREED
  132. The Nature of Greed
  133. The Biological Origins of Greed
  134. BRIBERY
  135. The Nature of Bribery
  136. Identifying Bribes
  137. Maintaining Accurate Accounting Records
  138. Bribery and the Accounting Profession
  139. Detecting Bribes
  140. Whistleblower Protections
  141. KICKBACKS, COLLUSION, AND RELATED ARRANGEMENTS
  142. Commissions
  143. Referral Fees
  144. Contingent Fees
  145. Gifts and Entertainment
  146. INSIDER TRADING
  147. The Ethics of Insider Trading
  148. The Legal Issues
  149. SOLUTION TO “AM I ETHICAL?”
  150. EXERCISES
  151. Bribery
  152. Referral Fees and Kickbacks
  153. Gifts
  154. Contingent Fees
  155. Insider Trading
  156. Comprehensive Problems
  157. Chapter 7 Fraud and Earnings Management
  158. AM I ETHICAL?
  159. FINANCIAL FRAUD
  160. The Fraud Triangle
  161. The Enron Scandal
  162. Common Fraud Techniques
  163. COSO and Fraud
  164. TAX FRAUD
  165. The Rational Model of Tax Cheating
  166. Flaws in the Rational Model of Tax Cheating
  167. Psychological Factors That Influence Taxpayer Honesty
  168. Manipulating Income Tax Reporting
  169. Detecting Tax Fraud
  170. SOLUTION TO “AM I ETHICAL?”
  171. EXERCISES
  172. General Principles
  173. Fraud Techniques
  174. Tax Fraud
  175. Comprehensive Problems
  176. Chapter 8 Discreditable Acts: Discrimination, Deceit, and Disclosure
  177. AM I ETHICAL?
  178. DISCREDITABLE ACTS UNDER THE CODE OF CONDUCT
  179. Specific Acts That Are Discreditable
  180. The Discreditable to the Profession Standard
  181. The Duty to Report Others’ Misconduct
  182. DISCREDITABLE ACTS IN TAX PRACTICE
  183. THE DUTY TO POSSESS SOUND MORAL CHARACTER
  184. The Nature of Moral Character
  185. THE ETHICS OF FULL DISCLOSURE
  186. The Duty to Present Material Facts
  187. The Duty to Not Obscure Important Information
  188. The Duty to Place Facts in Context
  189. The Duty to Apply GAAP
  190. The Duty to Disregard GAAP Rules
  191. Duties Concerning Nonfactual Presentations
  192. SOLUTION TO “AM I ETHICAL?”
  193. EXERCISES
  194. General Principles
  195. Discrimination
  196. Disclosures of CPA Exam Questions
  197. Record Retention
  198. Moral Character
  199. Accounting Disclosures
  200. Reporting Based on “Nonfacts”
  201. Comprehensive Problems
  202. Chapter 9 Confidentiality
  203. AM I ETHICAL?
  204. WHY CONFIDENTIAL INFORMATION IS PROTECTED
  205. WHEN INFORMATION IS CONFIDENTIAL
  206. The General Nature of Confidential Information
  207. Specific Issues Concerning Confidentiality
  208. WHEN DISCLOSURE OCCURS
  209. Internal Disclosures
  210. External Disclosures
  211. CLIENT CONSENT
  212. The Nature of Specific Consent
  213. Situations in Which Disclosure Is Required Without Client Consent
  214. Situations in Which Disclosure Is Permitted Without Client Consent
  215. IDENTIFYING WHO IS A CLIENT
  216. Current Clients
  217. Prospective and Past Clients
  218. THE ACCOUNTANT–CLIENT PRIVILEGE
  219. States That Treat Client Communications as Privileged
  220. Federal Rules That Treat Client Communications as Privileged
  221. CONFIDENTIALITY IN TAX PRACTICE
  222. Taxpayer Self-Disclosure
  223. Preparer Disclosure of Client Tax Information
  224. IRS Disclosure of Taxpayer Information
  225. SOLUTION TO “AM I ETHICAL?”
  226. EXERCISES
  227. Identifying Confidential Information
  228. Required Disclosures
  229. Accountant–Client Privilege
  230. Tax Return Disclosure
  231. Comprehensive Problems
  232. Chapter 10 Independence and Moral Seduction
  233. AM I ETHICAL?
  234. WHEN INDEPENDENCE IS REQUIRED
  235. HOW THE INDEPENDENCE RULE IS SATISFIED
  236. What Conduct Achieves Independence?
  237. Who Must Be Independent?
  238. During What Time Period Is Independence Required?
  239. THE SEVEN THREATS TO INDEPENDENCE
  240. The Familiarity Threat
  241. The Adverse Interest Threat
  242. The Advocacy Threat
  243. The Undue Influence Threat
  244. The Self-Review Threat
  245. The Management Participation Threat
  246. The Self-Interest Threat
  247. MORAL SEDUCTION AND OTHER BEHAVIORAL BIASES
  248. Self-Serving Bias
  249. Confirmation Bias
  250. The Cooperation Preference
  251. The Desire to Please
  252. Discounting
  253. Moral Seduction
  254. SAFEGUARDS THAT COUNTERBALANCE THREATS TO INDEPENDENCE
  255. Safeguards Created by Regulatory and Legislative Bodies
  256. Safeguards Created by Attest Clients
  257. Safeguards Created by Auditors
  258. REQUIRED ACTIONS WHEN INDEPENDENCE IS IMPAIRED
  259. THE IMPACT OF THE INDEPENDENCE RULE ON OTHER ENDEAVORS
  260. Independence in Tax Practice
  261. Independence in Consulting and Outsourced Internal Audit Services
  262. Independence in Trust and Estate Administration
  263. OTHER SOURCES OF INDEPENDENCE RULES
  264. SOLUTION TO “AM I ETHICAL?”
  265. EXERCISES
  266. When Independence Is Required and Satisfied
  267. Covered Members
  268. The Familiarity Threat
  269. Adverse Interest and Advocacy Threat
  270. Adverse Interest Threat
  271. Undue Influence Threat
  272. Self-Review Threat
  273. Management Participation Threat
  274. Self-Interest Threat
  275. Behavioral Aspects of Auditing
  276. Comprehensive Problems
  277. Chapter 11 Conflicts of Interest
  278. AM I ETHICAL?
  279. IDENTIFYING CONFLICTS OF INTEREST
  280. CONFLICTS OF INTEREST IN THE ACCOUNTING PROFESSION
  281. THE BROAD PROHIBITION AGAINST CONFLICTS OF INTEREST
  282. Whose Interests Are Protected?
  283. When Does a Conflict Exist?
  284. What Is an Interest?
  285. CLIENT WAIVERS OF CONFLICTS OF INTEREST
  286. Actual Consent
  287. Implied Consent
  288. When Client Consent Is Not Permitted
  289. BEHAVIORAL ASPECTS OF CONFLICT OF INTEREST DISCLOSURES
  290. RESISTING TEMPTATION
  291. CONFLICTS OF INTEREST VERSUS THE DUTY OF CONFIDENTIALITY
  292. The Fund of Funds Case
  293. The Consolidata Services Case
  294. MANAGING CONFLICTS OF INTEREST
  295. CONFLICTS OF INTEREST IN TAX PRACTICE
  296. SOLUTION TO “AM I ETHICAL?”
  297. EXERCISES
  298. Identifying Conflicts of Interest
  299. Appearances of a Conflict
  300. Anticipated Adverse Client Interests
  301. Imputed Conflicts of Interest
  302. Conflicts of Interest in Management Accounting
  303. Conflict of Interest in Nonprofit Organizations
  304. Behavioral Issues Involving Conflict of Interest Disclosures
  305. Conflicts of Interest in Tax Practice
  306. Conflicts Involving Confidentiality Duties
  307. Comprehensive Problems
  308. Chapter 12 Duties as a Whistleblower
  309. AM I ETHICAL?
  310. WHAT IS WHISTLEBLOWING?
  311. THE TYPES OF WHISTLEBLOWERS
  312. Internal Whistleblowers
  313. External Whistleblowing
  314. WHISTLEBLOWER MOTIVATIONS
  315. Revenge
  316. Reputation Preservation
  317. Altruism
  318. Collecting Financial Rewards
  319. ADVERSITIES FACED BY WHISTLEBLOWERS
  320. The Downside of Whistleblowing
  321. Whistleblower Protections
  322. Employer Manipulation of the Antiretaliation Rules
  323. Employee Manipulation of the Antiretaliation Rules
  324. OUTSIDE AUDITORS AS WHISTLEBLOWERS
  325. Divulging Client Improprieties
  326. Divulging Audit Firm Improprieties
  327. WHISTLEBLOWING IN TAX PRACTICE
  328. The American View
  329. The International View
  330. CULTURAL ASPECTS OF WHISTLEBLOWING
  331. BIOLOGICAL ASPECTS OF WHISTLEBLOWING
  332. ENCOURAGING AN ETHICAL ORGANIZATIONAL CULTURE
  333. DECIDING WHETHER TO BECOME A WHISTLEBLOWER
  334. SOLUTION TO “AM I ETHICAL?”
  335. EXERCISES
  336. General Principles
  337. Statutory Incentives for Whistleblowers
  338. Internal Whistleblowing
  339. External Whistleblowing
  340. Retaliation
  341. Whistleblowing in Tax Practice
  342. Comprehensive Problems
  343. Chapter 13 Duties of Public-Company Auditors: The Sarbanes-Oxley Act
  344. AM I ETHICAL?
  345. HOW SOX AFFECTS PUBLICLY TRADED CORPORATIONS
  346. Audit Committees
  347. Establishing a Code of Conduct
  348. Establishing a Document Retention Policy
  349. HOW SOX AFFECTS COMPANY MANAGEMENT
  350. The Certification Requirement
  351. The Disallowance of Incentive-Based Compensation
  352. The Disallowance of Company-Provided Loans
  353. Prohibitions against Coercion
  354. Prohibitions against Whistleblower Retaliation
  355. THE IMPACT OF SOX ON AUDITORS
  356. PCAOB Regulatory Oversight
  357. Independence Rules
  358. Document Retention
  359. THE IMPACT OF SOX ON TAX PRACTITIONERS
  360. THE IMPACT OF SOX ON NONPROFIT AND PRIVATE ORGANIZATIONS
  361. SOLUTION TO “AM I ETHICAL?”
  362. EXERCISES
  363. The Audit Committee
  364. Duties of Managerial Employees
  365. Duties of Auditors
  366. SOX and Tax Practitioners
  367. Nonprofit Organizations and SOX
  368. Comprehensive Problems
  369. Chapter 14 Duties of Tax Professionals
  370. AM I ETHICAL?
  371. PROFESSIONAL RESPONSIBILITIES IN TAX PRACTICE
  372. The Governing Sources of Guidance
  373. The SSTS Framework
  374. DUTIES AS A TAX RETURN PREPARER
  375. Obtaining Client Information
  376. Filling in Information Gaps
  377. Formulating Tax Return Positions
  378. Evaluating Uncertain Tax Positions
  379. Completing a Tax Return
  380. Correcting Past Tax Returns
  381. Completing the Client Engagement
  382. DUTIES AS A TAXPAYER ADVOCATE
  383. DUTIES AS A TAX PLANNER
  384. GENERAL PROFESSIONAL DUTIES
  385. THE TAXPAYER’S DUTIES
  386. THE IMPORTANCE OF TRUTHFUL TAX REPORTING
  387. SOLUTION TO “AM I ETHICAL?”
  388. EXERCISES
  389. The Scope of Tax Standards
  390. Tax Return Preparer’s Duties
  391. The Use of Estimates
  392. Tax Reporting Standards
  393. Completing the Reporting Process
  394. Duties as a Tax Planner
  395. Taxpayer’s Duties
  396. Comprehensive Problems
  397. Chapter 15 Duties of Fiduciaries: Financial Planners, Trustees, and Executors
  398. AM I ETHICAL?
  399. FIDUCIARY RELATIONSHIPS
  400. The Nature of Fiduciary Relationships
  401. The Legal Consequences of Being a Fiduciary
  402. PERSONAL FINANCIAL PLANNERS AND ASSET MANAGERS
  403. Applicable Professional Standards
  404. Specific Duties Associated with Custody of Assets
  405. How to Avoid Creating a Fiduciary Relationship
  406. TRUSTS AND TRUSTEES
  407. The Structure of a Trust
  408. Advantages of Trusts
  409. Special Kinds of Trusts
  410. Accountants in Trust Practice
  411. The Specific Duties of a Trustee
  412. EXECUTORS AND ADMINISTRATORS
  413. The Structure of an Estate
  414. Accountants in Estate Practice
  415. FIDUCIARY ISSUES IN TAX PRACTICE
  416. Negotiating Tax Refunds
  417. Resolving Conflicts of Interest
  418. AUDITOR INDEPENDENCE REQUIREMENTS FOR TRUSTEES AND EXECUTORS
  419. The Ethical Dilemma
  420. The Independence Rules
  421. SOLUTION TO “AM I ETHICAL?”
  422. EXERCISES
  423. General Fiduciary Duties
  424. Trusts and Trustee Duties
  425. Wills and Executor Duties
  426. Executors and the Estate Tax
  427. Independence and Conflicts of Interest
  428. Conflicts of Interest
  429. Comprehensive Problems
  430. Subject Index
  431. EULA

 

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