Ethics and the CPA Building Trust and Value-Added Services,9780471184881

Ethics and the CPA Building Trust and Value-Added Services

by ; ;
Edition: 1st
ISBN13: 9780471184881
ISBN10: 0471184888
Format: Hardcover
Pub. Date: 1998-11-20
Publisher(s): Wiley
List Price: $202.66

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Summary

The CPA profession has placed a new emphasis on ethics. Accountants have found that it not only makes sense because it is the right thing to do, but also because it can have a positive impact on their bottom line. This book discusses both the intangible implications of maintaining ethical practices as well as the practical and profitable aspects of ethical accounting.

Author Biography

CHARLES H. CALHOUN, CPA, CIA, CFE, is a consultant and corporate trainer specializing in ethics, fraud examination, litigation support, and expert testimony. MARY ELLEN OLIVERIO, CPA, is Professor of Accounting in the Lubin School of Business, Pace University, New York City. PHILIP WOLITZER, CPA, is Professor Emeritus of Accounting at Long Island University.

Table of Contents

Preface xi
Part 1: Ethics Services CPAs Can Provide 1(36)
Chapter 1 Ethics Services Needed
3(18)
1.1 Perceived Need for Credibility
4(1)
1.2 Representations About Integrity
5(2)
1.3 Continuing Challenges to Ethical Behavior in Business
7(4)
1.4 Conference Board: Surveys and Proceedings
11(5)
1.5 Potential for Improvement Not Assured
16(1)
1.6 Focus on Ethical Conduct or Penalty Avoidance
17(1)
1.7 An Area for Development
18(1)
1.8 An Overview of This Book
19(2)
Chapter 2 Knowledge, Competencies, and Attitudes Relevant for New Ethics Services
21(16)
2.1 Critical Knowledge That Independent Public Accountants Have
22(4)
2.2 Critical Competencies Public Accountants Possess
26(5)
2.3 Attitudes Needed to Provide Ethically Related Services
31(2)
2.4 Significance of a Public Accounting Firm's Culture
33(2)
2.5 The Dynamic Interaction of Knowledge and Experience
35(2)
Part 2: Contemporary Ethical Environment: Problems and Demands 37(62)
Chapter 3 Confusion Regarding the Value of Ethics
39(16)
3.1 The Overriding Problem
40(1)
3.2 Levels of Attitudes and Commitment to Ethical Standards
40(2)
3.3 Perceptions of Ethical Conduct in the United States
42(4)
3.4 Prevailing Problems Preceived in the Late 1970s
46(3)
3.5 Fraudulent Behavior Disclosed
49(4)
3.6 Implications of Cases for Ethical Standards
53(1)
3.7 The Contemporary Challenge
54(1)
Chapter 4 Regulatory Demands
55(20)
4.1 Perceptions of Regulatory Burden
57(2)
4.2 Opportunity for the Certified Public Accountant
59(1)
4.3 Selected Laws and Regulations That Illustrate Range of Compliance Expected in the United States
59(3)
4.4 SEC Oversight Responsibilities
62(2)
4.5 Foreign Corrupt Practices Act
64(1)
4.6 Federal Sentencing Guidelines
65(3)
4.7 Representative Regulatory Agency Requirements
68(4)
4.8 The CPA's Requirement for Finding Unethical/Illegal Behavior (SAS 82)
72(3)
Chapter 5 Private Sector Response to Regulatory Oversight of CPAs
75(7)
5.1 The National Commission on Fraudulent Financial Reporting (Treadway Commission)
76(2)
5.2 Committee of Sponsoring Organizations (COSO)
78(1)
5.3 Peer Review
79(3)
Chapter 6 Ethics Survey Reports on CPAs
82(17)
6.1 Business Ethics: Some Survey Results
82(1)
6.2 Survey of Ethics: Perceptions
82(1)
6.3 Sample Selection and Questionnaires Used
82(2)
6.4 General Perception
84(1)
6.5 CPAs' Behavior in Practice
84(2)
6.6 Ethical Behavior in Business
86(1)
6.7 Discrimination and Sexual Harassment
87(1)
6.8 Prevention and Deterrent to Unethical Behavior
88(3)
6.9 Solutions to Unethical Behavior
91(1)
6.10 An Overview of the Findings
91(1)
6.11 Implications of Findings
92(1)
6.12 Ethics in Contemporary Organizations: The View from Young Workers
93(4)
6.13 Implications of Findings
97(1)
6.14 Consideration of the Findings of the Two Surveys
97(2)
Part 3: Providing Value-Added Ethics Services 99(70)
Chapter 7 Promoting Ethics in the CPA Firm
101(16)
7.1 Keeping One's Own House in Order
103(2)
7.2 "Window Dressing"
105(1)
7.3 Conflicts of Interest
105(1)
7.4 Substance versus Image
106(1)
7.5 Code of Professional Conduct
107(1)
7.6 Principles of Professional Conduct
107(2)
7.7 Public Interest
109(1)
7.8 Integrity
110(1)
7.9 Rules
110(1)
7.10 Independence, Integrity, and Objectivity
111(1)
7.11 General Standards and Accounting Principles
112(1)
7.12 Responsibilities to Clients
113(1)
7.13 Other Responsibilities and Practices
114(1)
7.14 Advertising
114(1)
7.15 Form of Organization and Name
115(1)
7.16 Continuing Professional Education
115(1)
7.17 Built-in Process of Review
116(1)
Chapter 8 Providing the Ethical Services
117(28)
8.1 Ethics Services
117(19)
8.2 Engagements to Benchmark Ethics Programs (Example 3)
136(2)
8.3 Reviews by Internal Auditors
138(2)
8.4 Independent Reviews of Ethics
140(1)
8.5 Attestation Engagements of Ethics
140(3)
8.6 Attestation Engagement (Example 4)
143(1)
8.7 Opportunities Abound
143(2)
Chapter 9 CPAs Facing the Future
145(24)
9.1 Importance of Ethics in the Public Accounting Profession
147(2)
9.2 Determining whether to Provide Ethics-Related Services
149(2)
9.3 Organizations Enhancing Ethics in the Workplace: Positive Emerging Developments
151(1)
9.4 Growing Interest in Assessing Ethical Environments
152(3)
9.5 Developments to Enhance Quality of Ethical Environments
155(3)
9.6 Possible Role for Education
158(2)
9.7 Erosion of Ethical Standards
160(1)
9.8 Challenge to CPAs in Sustaining Trust and Profitability
161(4)
9.9 Providing Services in a Techno-Information Age
165(1)
9.10 CPAs Encountering the New Millennium
166(3)
Appendixes 169(82)
A. AICPA Code of Professional Conduct 171(6)
B. Institute of Management Accountants Standards of Ethical Conduct for Practitioners of Management Accounting and Financial Management 177(3)
C. The Institute of Internal Auditors Code of Ethics 180(2)
D. Phillips-Van Heusen: A Shared Commitment 182(3)
E. Kronos: Code of Conduct and Business Ethics 185(6)
F. National Association of State Boards of Accountancy 191(17)
G. 1997 Federal Sentencing Guidelines 208(43)
Index 251

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