Accounting Ethics - Hardcover

Michael Pakaluk; Mark Cheffers

Hardcover

ISBN 10: 0976528037 ISBN 13: 9780976528036

Publisher: Allen David Press, 2011

Synopsis

The authors of a widely-praised textbook in accounting ethics (Understanding Accounting Ethics) have now authored a follow up text, Accounting Ethics ... and the near collapse of the financial system of the entire world. 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. This new textbook, Accounting Ethics, contains eleven entirely new chapters; four of its fifteen chapters are revised chapters from the earlier text.

About this title

About the Author

MICHAEL PAKALUK, educated at Harvard (A.B., Ph.D.) and, as a Marshall Scholar, at the University of Edinburgh (M.Litt.), is currently Professor of Philosophy and Chairman of the philosophy department at Ave Maria University in Naples, Florida. Formerly at the Institute for the Psychological Sciences and Clark University, where he had a long and distinguished tenure as Director of the Boston Area Colloquium in Ancient Philosophy, Dr. Pakaluk has been a visiting scholar or visiting professor at Brown, Cambridge, Catholic University, Harvard, St. Andrews (Scotland) and Santa Croce (Rome). Currently he serves as Dean of the Faculty at the Neuwaldegg Institute in Vienna, Austria and on the faculty of the Korcula Institute in Croatia. Widely published in academic journals on a wide range of topics in ethics, political philosophy, and the history of philosophy, his books include Other Selves: Philosophers on Friendship (Hackett Publishers, 1991); Nicomachean Ethics, Books VIII and IX, Translation with Commentary (Oxford University Press, 1998); Aristotle s Nicomachean Ethics, An Introduction (Cambridge University Press, 2005); and Moral Psychology and Human Action in Aristotle (Oxford University Press, 2011). Dr. Pakaluk s expertise in accounting ethics, in conjunction with his position as Senior Research Analyst and Public Policy Consultant with the IVES Group, Inc., led to an invitation to present a seminar on accounting professionalism and IFRS convergence for the Financial Accounting Standards Board (FASB) in 2009. He is a regular lecturer on accounting ethics in the Boston Tax Institute.

MARK CHEFFERS is the Founder and CEO of Ives Group, Inc., an independent research provider focused on developing web based due diligence and market intelligence tools that allow analysts to better assess risks being presented by public company audit, internal control, and legal exposures. Ives' flagship service is Audit Analytics. Ives counts among its clients many of the largest professional service, academic research, regulatory, and financial services organizations in the world. In addition to work at IVES, Mr. Cheffers holds a current CPA license and has worked extensively as a researcher, author, and litigation consulting specialist. He has delivered numerous seminars and written extensively on accounting malpractice, ethics and financial reporting matters. Prior to founding Ives Group in 2000, Mr. Cheffers spent 13 years operating a successful litigation consulting firm, specializing in fraud investigations and litigation consulting on large and complex fraud, D&O and professional liability cases. Mr. Cheffers began his career at KPMG in Boston and later joined PricewaterhouseCoopers in Sydney, Australia, where he was promoted to Manager. Later he spent time as an acting public company CFO before leaving that assignment to attend graduate school. He is a member of the American Institute of Certified Public Accountants (AICPA) and has achieved its Accredited Business Valuation (ABV) professional designation. Mr. Cheffers has a BSBA, magna cum laude, in accounting and finance from Boston University (1982) and an MBA from the Harvard Business School (1990).

Edition details

• Publisher: Allen David Press
• Publication date: 2011
• Language: English
• ISBN 10: 0976528037
• ISBN 13: 9780976528036
• Binding: Hardcover
• Number of pages: 424