| Papers [1-14] of 100 :: [Page 1 of 8] | | Go to page : 1 2 3 4 5 6 7 8 —> | Search results on "ACCOUNTING ETHICS": |
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California's Accounting Code of Ethics, 2006.
The paper discusses the accounting code of ethics in California.
912 words (approx. 3.6 pages), 4 sources, MLA, £ 18.95
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Abstract
The paper summarises California's accounting code of ethics which has been formulated for accounting professionals to ensure the practice of the profession with integrity and objectivity, honesty, and according to the best accounting practices. The code allows accounting professionals
to be ethical with their clients as well as the accounting system. The paper further explains the requirements of the California Board of Accountancy. The paper discusses accountant-client privilege as well as accountant work product, i.e. the work an accountant performs for a client is the accountant's work product. The paper concludes with the code violations liable to criminal and/or civil action.
From the Paper
"Ethics has always been an important part of business transactions. Freedoms of information, stricter government regulations and electronic media have made ethics even more essential to business practices. California's code of business ethics expects the accountants and accounting related professionals to be ethical with their clients as well as the accounting system.
"In order to perform their work independently and deal with client-accountant relationship Californian system protects accountant-client privilege similar to that of a lawyer-client relationship with a few exceptions.
The accountants have to carryout their work in a professional manner. Code violations such as fraud, misrepresentation, and negligence could make the client liable to civil or criminal liabilities."
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Accounting Ethics, 2005.
A look at accounting ethics and their application to a family owned funeral home.
675 words (approx. 2.7 pages), 1 source, £ 15.95
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Abstract
The following paper examines the intersection between ethical accounting practices and good business. More specifically, the paper looks at how good accounting practices can bolster the professional standing and operation of a family-owned funeral and why it is that, morally and practically, scrupulously honest accounting practices are essential to the long-term viability of any family operation.
From the Paper
"Few businesses depend more upon the goodwill of ordinary citizens than do funeral homes - especially family-owned funeral homes. Much of this, of course, is because the death of a loved one is such an intensely painful experience for all concerned and people want to know that those to whom they entrust the responsibility of preparing their loved one for the hereafter are scrupulously honest and compassionate. This paper will address the issue of trustworthiness by examining an article on accounting ethics and then applying the lessons learned from that article to a generic model of a family-owned funeral home. The paper will then make recommendations for improving a typical funeral home operation based on the ideas set forth in the article. "
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Accounting Principles and Ethics, 2005.
This paper discusses the importance of Generally Accepted Accounting Principles (GAAP) and accounting ethics in the context of modern organizations.
675 words (approx. 2.7 pages), 2 sources, £ 15.95
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Abstract
The paper identifies and evaluates the key components of ethical accounting practices in the modern world, where there is a strong tendency to succumb to external influences in favor of personal gain. The paper explains that it is no longer that GAAP is the supreme code for accounting practices, rather there must be strong moral and ethical foundations that should be created at the academic level.
From the Paper
"In today's society, the accounting profession has experienced numerous challenges in an attempt to act in ethical ways with regards to accounting principles and business records. Generally Accepted Accounting Principles (GAAP) serve as a key reminder that businesses must act responsibly in their accounting activities at all stages, regardless of the potential that exists for personal gain and success. The following discussion will evaluate the importance of GAAP and accounting ethics in the context of modern organizations, where the temptation to act in a selfish manner is greater than ever. GAAP were designed to encourage a truthful representation of financial statements, based upon all business transactions conducted within specific periods (Shafer, Ketchand, & Morris, 2004)."
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Accounting Ethics, 2005.
An examination of ethics and independence in the accounting profession.
1,420 words (approx. 5.7 pages), 5 sources, MLA, £ 27.95
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Abstract
There is no profession more profoundly impacted by the effects of ethical standards that the accounting profession. This paper examines how the effects of ethical and unethical behavior on independence and daily functioning are implicit in everything an individual in the accounting profession does. It also looks at how, due to recent scandals, there is a need for attention to ethical standards and training within the field of accounting.
Outline
Introduction
Analysis of Ethics in Accounting
Conclusions/Analysis
From the Paper
"Accountants in particular face many ethical dilemmas during the course of their career, and example of which is the client who threatens to seek a new auditor unless offered 'perks.' Accountants and other professionals within the accounting field are often in a position that allows a great deal of autonomy and independence, which also opens the door for increased temptation and the potential for unethical behavior. Accountants may act unethically for a variety of reasons, though as the text suggests many do so for personal benefit only or selfish reasons, which by nature is a product of natural human tendencies. "
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Accounting Ethics, 2002.
A look at the ethics involved in accounting.
1,150 words (approx. 4.6 pages), 6 sources, £ 25.95
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Abstract
This paper discusses the ethics of accounting and its importance for student graduates in society.
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Ethics in Accounting, 2004.
A brief discussion of the issues of ethics in accounting relating to the Worldcom scandal.
760 words (approx. 3.0 pages), 2 sources, APA, £ 15.95
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Abstract
This paper reviews an article on the WorldCom scandal, and discusses how this article relates to 7-Eleven Inc. Also, based on the article, the paper discusses recommendations for improving accounting procedures at 7-Eleven, and explains the importance of ethics in accounting.
From the Paper
"An article written by William Thomas and Thomas Morris discusses the Enron and WorlCom accounting scandals. In April of 2002, internal auditors discovered a $9 billion fraud. Unlike Enron, WorlCom has improperly reported capitalized expenses (Thomas and Morris). This was the largest amount of accounting fraud in U.S. history. Former CFO Scott Sullivan, who was the ?chief architect of the fraud,? pleads innocent to the original charges. Arthur Andersen was the accounting firm that was involved in both of these accounting scandals. This indiscretion caused the stock market to plummet, and many people lost thousands of dollars. Executives profited from this accounting fraud. The revelation of accounting fraud sent shockwaves through the investment community. Thousands of people lost much of their lives? savings in these accounting scandals. The devastation of this fraud caused President Bush to take a tough stance on corporate fraud."
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Ethics in Accounting, 2002.
An overview of the problems and solutions for ethical behavior in accounting firms.
3,150 words (approx. 12.6 pages), 5 sources, £ 67.95
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Abstract
This paper will discuss the current problems that are part of an ethical debate over accounting firms in America. By assessing why these problems, and why they are unethical, we can see examples of why poor ethics does not work in the accounting problems of today.
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Ethics in Accounting, 2008.
This paper examines federal and state ethical considerations in the practice of accounting.
833 words (approx. 3.3 pages), 2 sources, APA, £ 17.95
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Abstract
The paper discusses Massachusetts' laws that govern the practice of accountants within its borders. The paper explores how the Sarbanes-Oxley Act (SOX) impacts the professional and ethical standards of accountants. The paper then shows how SOX ensures that accounting firms will adhere to strict ethical standards by providing greater scrutiny of accountants' methods and practices when it comes to corporate auditing.
Outline:
Introduction
Massachusetts Provides for Accountant-Client Privilege
Massachusetts' Position on Accounting Work Product
Three Code Violations that May Result in Criminal and/or Civil Accountant Liabilities
How the Sarbanes-Oxley Act Impacts the Professional and Ethical Standards of Accountants
From the Paper
"An accountant's work product is that work which is used to complete the client's case, and is held to be confidential, unless the client allows its release. However, according to 252 CMR 3.03, an accountant must comply with a subpoena or summons enforceable by order of a court to release information obtained in the course of a "professional engagement", even without client consent.
Therefore, an accountant is required to release confidential client information if a court of law so requires. "
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Ethics in Accounting, 2005.
This paper discusses the importance of ethical behavior in the profession of accounting.
985 words (approx. 3.9 pages), 3 sources, MLA, £ 20.95
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Abstract
This paper explains that the "Ten Universal Ethical Values" are--honesty, integrity, living up to promises, loyalty, equality, caring, admiration for other people, dutiful citizenship, quest for quality and answerability. The author points out that a profession is built on the foundation of a widely acknowledged body of knowledge, a popularly accepted standard of achievement and an enforceable code of ethics, which is most vital component in setting up of a profession. The paper stresses that the primary cause for holding ethical guidelines is not to give a panacea to all vocation-associated difficulties but to assist in the decision making process for circumstances, which entail ethical issues such as taxes.
From the Paper
"Definite duties of the accounting profession are put forth in the different code of ethics circulated by important establishments like the AICPA. The AICPA's foremost rule of professional conduct declares: In discharging their duties as professionals, associates must implement responsive professional and moral views in all their works. The failure of auditor sovereignty infringing Rule 101 of the AICPA Code of Professional Conduct was the topic of a research project using 2,000 arbitrarily chosen AICPA members in public accounting profession as a staff auditor, senior, or manager."
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Ethics in Business and the Accounting Industry, 2002.
A paper which looks at how several philosophers' views on ethics apply to the current trend of business frauds.
1,899 words (approx. 7.6 pages), 5 sources, MLA, £ 35.95
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Abstract
The ethical side of business practices has become a hot topic within the last few years. The business world of accounting has always addressed the rights and wrongs of the industry, but only currently has been held responsible. The paper shows that white collar crime is on the rise and the recent events of the Enron scandal, the state of disarray of the accounting firm of Author Anderson and the Martha Stewart stock trades have left the American consumer wondering how the business world views and enforces ethical issues. The paper examines the views of philosophers such as Plato and Socrates whose principles of virtue have been proposed as the highest good - virtues such as happiness or pleasure, duty, virtue or obligation.
From the Paper
"Those working within the career of accounting should acknowledge the moral distinctions of right and wrong when keeping books, conducing audits, and managing accounts of any size firm. Accountants are to be dependable and trustworthy to all stockholders and consumers of America. If any of these trusts are broken, then not only has the firm suffered, but the nation as well."
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An Ethical Analysis: "The Accountant's Dilemma", 2002.
Applys both Kant's ethical theories and utilitarian ethical theories to the case of "The Accountant's Dilemma" and then argues that the utilitarian theories are superior to Kant's.
1,400 words (approx. 5.6 pages), 1 source, £ 31.95
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Abstract
One of the problems of ethical analysis is the fact that the application of two ethical theories to the same case can actually produce two different choices for action. As will be seen in the following application of utilitarianism and Kant's ethical theories to the case study of the "The Accountant's Dilemma" not only do these theories provide two different choices, but both present valid arguments for each choice. However, it will be argued that the utilitarian theory presents the preferred ethical alternative.
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Why Transparency in Accounting Matters, 2006.
This paper explains why good accounting ethics translates into good business
1,125 words (approx. 4.5 pages), 3 sources, £ 25.95
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Abstract
It is occasionally heard that good business ethics leads to good business period. Some people may dispute this old maxim for a number of reasons, but there is no question that integrity in business is an excellent way of fostering professional relationships, of building a loyal client base and of preserving a hard-earned business reputation. Suffice it to say transparency in financial and or managerial accounting is very important for all of those reasons, but it is also important because it protects other innocents for the most part who would otherwise suffer needlessly because of the dishonesty of a few. This paper points out the value in practicing good ethics in business, citing improved professional relationships, greater customer loyalty and protection of the innocent as the main reasons.
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Accountability and User-harm In Accounting, 1989.
A focus on responsibility and regulatory issues and revision of the ethics code. Examples of user-harm resulting from accounting information.
1,350 words (approx. 5.4 pages), 10 sources, £ 27.95
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From the Paper
Introduction
" The purpose of this research is to examine harm to users of accounting information stemming directly from the use of that information. Harm to users of accounting information has resulted from instances of (1) deficiencies in generally accepted accounting procedures (GAAP), (2) inadequate performance on the part of professional accountants, and (3) outright fraud (Dingell, 1988, E2161).
Accountability in Public Accounting
An important development which is in the process of occurring in contemporary American public accounting is a change in the way in which professional public accountants are held accountable for their actions ("National Commission on Fraudulent..."
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Ethics, 2005.
Examines issues of ethics in accounting and business.
2,250 words (approx. 9.0 pages), 0 sources, £ 52.95
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Abstract
This paper answers ten questions on ethics in accounting and business It considers some of the duties owed to clients, some of the ways ethics can be breached, some of the rules that pertain, and many of the company policies governing behavior, such as policies on fraternization or on the monitoring of employees, as well as ethical issues raised by these policies.
From the Paper
"Accountants face a number of ethical issues in the course of their work. The basics of accounting ethics are governed by the Certified Public Accountants are governed by the AICPA code of professional conduct and then by requirements imposed by the Securities and Exchange Commission and State Boards of Accountancy. Independence is necessary, meaning that the accountant must be separate from the companies he or she does the books for so that he or she has no financial involvement with these companies and will not be influenced as to how to report based on possible financial benefits."
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