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I'm very pleased with this book. I find that the accounting ethics principles fairly well track those in my own specialty, law, but it is enlightening to see where accounting differs. A CPA has the public as a very important constituency, though the subject business (e.g., the subject of an audit by the accountant) pays the accountant's bills. The point of such services as auditing is to assure the public gets accurate material information, and other parties such as potential lenders to the business can see an accurate picture as well, but pressures from the subject company can, I'm sure, be intense (as they can from supervisors in the auditing firm who may have a keen interest in revenues from the subject company). Right away one can sense the sensitive and sometimes tough ethical challenges the accountant faces. The author goes pretty far also into more general, philosophical ethics topics, such as the categorical imperative in Kant's work. Many references are made to Enron, Arthur Anderson's fall, and Sarbanes-Oxley requirements, as well as emerging rules and regulators. This might not be good beach reading for many, but it is for me.
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