This readable and thought-provoking text, the result of a unique collaboration between a leading forensic accountant and a distinguished scholar of classical ethics, provides a fresh and much needed examination of accounting ethics in the wake of recent scandals such as Enron and Worldcom. In a coherent and powerful argument, the authors show that practitioners need to rely not only on the principles that underlie accounting rules, but also on ethical ideals underlying those principles. Using a 'virtue-based' approach, they uncover and illuminate the foundations of the code of ethics for accountants.
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"Given the cataclysmic impact of Enron/Andersen, WorldCom and other financial reporting meltdowns, Understanding Accounting Ethics is a text that is long overdue. Cheffers and Pakaluk dissect these disasters and explain convincingly how they were symptomatic of a systemic decline in accounting ethics over the past generation. The book also shows how, when accounting ethics decline, then the legal wolf's appearance at the accountant's door is imminent. I recommend Understanding Accounting Ethics to all accountants -- students, professors and practitioners." Ross D. Fuerman - Associate Professor of Accounting, Suffolk University, Boston
"An in depth view of what has been and always should be the cornerstone of accounting -- ethics." Jonathan Hamilton - Editor, Public Accounting Report
"In the aftermath of recent corporate scandals in the accounting profession, Messrs. Cheffers' and Pakaluk's Understanding Accounting Ethics could hardly be more timely and, indeed, more relevant. This thought-provoking discussion is filled with invaluable insights for any conscientious accountant who seeks to restore the public's trust in the profession's code of honor, accuracy, and discipline. As the authors note: 'There can be no true professionalism without attention to ethics.' Given accountants' critical role in elevating investor confidence in public equity markets, the accounting profession needs to re-establish the ideals of professionalism and ethics that have been its hallmark for many years. Understanding Accounting Ethics will contribute meaningfully to this important effort." Peter T. Sinnott - Manager, Accountants' Professional Liability, Fireman's Fund Specialty
"Understanding Accounting Ethics is a timely review of an accountant's professional role, and the sometime conflict between client service and professional ethics. Drawing on the accountant's role in famous corporate failures, Cheffers and Pakaluk highlight the ethical issues and key decision points that ultimately led to these accounting implosions. They have written a readable accounting ethics book suitable for both accountants and senior corporate managers." Martin Roper - CEO, Boston Beer CompanyAbout the Author:
Mark L. Cheffers is the Founder and CEO of IVES Group, Inc., an independent research provider of advanced audit risk assessment and market intelligence services to some of the largest professional, regulatory, insurance and research providers in the world. A regular commentator in the major financial press on matters of accounting malpractice and corporate governance, Cheffers has established himself as a leading advocate for the advancement of accounting ethics education. Michael Pakaluk, Associate Professor of Philosophy at Clark University, is the author most recently of Aristotle's Nicomachean Ethics: An Introduction (Cambridge University Press, 2005). He is recognized as one of the world's leading experts in classical ethics and is currently Director of the Boston Area Colloquium in Ancient Philosophy.
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