Ethics and Auditing examines ethical challenges exposed by recent accounting and auditing 'lapses' through a study of interconnected moral, legal and accounting issues. The book aims to engage a broad readership in the discussion of audit failure and reform. With its range of intellectual and practical perspectives, Ethics and Auditing provides critical analyses of auditor independence, conflicts of interest, self-regulation, the setting and enforcing of auditing standards, and ethics education.
Why is ethics important to organizations? What are the characteristics of an ethical organization? How can we audit the ethics of an organization? What measures and activities stimulate the ethical development of organizations? This book addresses these questions. It is easier to say that ethics is necessary than to tell how to organize ethics. This book provides a fundamental and coherent vision on how ethics can be organized in a focused way. This study examines the assumptions for organizing ethics, the pitfalls and phases of such a process, the parts of an ethics audit and the great variety of measures. The methods and insights illustrated in this book are based partially on practical research. One of these methods, the Ethics Thermometer, was based on more than 150 interviews at various organizations. The Ethics Thermometer has been applied in a great variety of profit and not-for-profit organizations in order to measure an organization's perceived context, conduct and consequences. This book will be important to scholars in the field of business ethics, as well as to managers and practitioners. For scholars, this study provides general knowledge about auditing and developing the ethics of an organization. A summary is given of the criteria by which the ethical content of an organization can be measured. For managers and practitioners, this study provides concrete suggestions for safeguarding and improving ethics within their organizations.
This book helps auditors understand the reality of performing the internal audit role and the importance of properly managing ethical standards. It provides many examples of ethical conflicts and proposes alternative actions for the internal auditor. Internal auditors are well-schooled on the IIA Standards, but the reality is that the pressure placed on internal auditors related to execution of work and upholding ethical standards can be very difficult. Regardless of best practice or theory, auditors must be personally prepared to manage through issues they run across.
Do audit cultures deliver greater responsibility, or do they stifle creative thought? We are all increasingly subjected to auditing, and alongside that, subject to accountability for our behaviour and actions. Audit cultures pervade in the workplace, our governmental and public institutions as well as academia. However, audit practices themselves have consequences, beneficial and detrimental, that often go unexamined. This book examines how pervasive practices of accountability are, the political and cultural conditions under which accountability flourishes and the consequences of their application. Twelve social anthropologists look at this influential and controversial phenomenon, and map out the effects around Europe and the Commonwealth, as well as in contexts such as the European Commission, the International Monetary Fund and Academic institutions. The result provides an excellent insight into auditing and its dependence on precepts of economic efficiency and ethical practice. This point of convergence between these moral and financial priorities provides an excellent opening for debate on the culture of management and accountability.
This new edition of Accounting Ethics has been comprehensively updated to deal with the significant changes within the accounting profession since 2002; the authors systematically explore the new range of ethical issues that have arisen as a result of recent developments, including the financial crisis of 2008. Highlights the debates over the use of fair-value accounting and principles- versus rules-based standards Offers a comprehensive overview of ethics in accounting, as well as an examination of and recommendations for solving the current crisis in this field Investigates the nature and purpose of accounting Uses concrete examples and case studies, including current situations Examines the ethical responsibilities of individual accountants as well as accounting firms
"Ethics for Accountants and Auditors offers an introduction to ethical value systems and ethical theories that are relevant to the accounting and auditing profession. The text combines theory and practical application to equip students and practitioners with the tools to deal with various ethical dilemmas. The book is suited for graduate and postgraduate teaching, managerial training and the ethical orientation of members of accounting and auditing professional associations."--Publisher's description.
The articles collected in this volume deal with the contents and processes of good corporate practice. Their common question is how moral values and ethical demands can become an integral part of economic and corporate deci sions- in a way that is credible and comprehensible for the society. Generally accepted best practice or minimum requirements for codes of conduct matter in this context. They codify values like integrity, fairness, openness, honesty, truthfulness, solidarity and justice, which have to be im plemented in a company's day-to-day business. In one sentence: There is a need to develop criteria for seriosity and credibility, for evaluating and con trolling standards of conduct and the managerial systems created for this purpose. In the international arena terms like Ethics management system, Ethics program, Values program, Ethics audit and Social audit are in use to denote these management systems. In this context it seems to me that the European perspective results from the values driven integration of corporate govern ance (e.g. risk management, compliance), quality management (e.g. human capital, supply chain) and corporate citizenship (human rights, ecology, so cial responsibility, communitiy) into a comprehensive and consistent man agement decision system. The core value and common denominator of these areas is sustainability. This, for instance, as opposed to narrow compliance programs that are largely law driven, to use a distinction which Lynn S. Paine introduced.
How can one apply professional codes of conduct to grey areas of ethical conduct in the workplace? What is the relationship between ethics and the law? What process, if any, can one follow in reaching resolutions to difficult moral dilemmas? Ethics for Accountants and Auditors is the first book designed to be in line with the requirements on applied ethics as outlined in the South African Institute of Chartered Accountants education requirements for Part I of the Qualifying Examination (revised 2005). It contains pertinent introductions to the underlying principles that define and shape ethics, influential theories which provide philosophical insights into ethics, and a step-by-step guide to ethical decision-making. These concepts are then applied to the world of business and professional ethics. Written in plain language by respected academics and practitioners in the fields of accounting, auditing, and ethics.
""This book explores various theoretical and practical approaches of management accounting and its impact on different areas of activity in the 21st century"--Provided by publisher"--
