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The Ethics of Accounting and Finance: Trust, Responsibility, and Control

Autor Edward Petry
en Limba Engleză Hardback – 29 aug 1996 – vârsta până la 17 ani
Edited and revised specifically for this volume, here are the best papers from the Tenth National Conference on Business Ethics, sponsored by Bentley College's Center for Business Ethics. Throughout, the contributors emphasize the ethical dimensions of problems and issues that confront the financial services and accounting industries, issues that are also of critical importance to business generally. Included among the contributors are members of the academic community, lawyers, government officials, and financial services and accounting professionals, each with his or her own special perspective, but all focused on the central theme: the importance of ethics and its proper role in the way financial services and accounting are done. Throughtful, challenging reading, not only for academics but for finance and accounting professionals as well.Part I examines the ethics of the fiduciary relationship between principals and agents, defining the nature of trust and helping readers understand the fiduciary responsibility and conflicts of interest characteristic to the industry. In Part II, the contributors look at specific issues in ethics and financial disclosure, with particular focus on nonprofit healthcare organizations, financial derivatives, and confidentiality in a professional context as representative cases. More cases are presented in Part III, examining a variety of situations and events, such as the BCCI affair and the failure of banks. Part IV offers lessons from the past and a look toward the future, with such topics as the ethics of financial derivatives in the history of economic thought and the development of moral reasoning and professional judgment of auditors in public practice.
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Specificații

ISBN-13: 9780899309972
ISBN-10: 0899309976
Pagini: 248
Dimensiuni: 156 x 235 x 23 mm
Greutate: 0.49 kg
Ediția:New.
Editura: Bloomsbury Publishing
Colecția Praeger
Locul publicării:New York, United States

Notă biografică

W. MICHAEL HOFFMAN is Executive Director of the Center for Business Ethics and Professor of Philosophy at Bentley College. He is a coauthor, with Dr. Kamm, Dr. Frederick, and Dr. Petry, of the Quorum book Emerging Global Business Ethics (1994), and with Dr. Frederick and Dr. Petry, of the Quorum books Business, Ethics, and the Environment (1990), The Corporation, Ethics, and the Environment (1990), and The Ethics of Organizational Transformation (1989).JUDITH BROWN KAMM is Program Coordinator of the Center for Business Ethics and Professor of Management at Bentley College. She is a coauthor, with Dr. Hoffman, Dr. Frederick, and Dr. Petry, of the Quorum book Emerging Global BUsiness Ethics (1994).ROBERT E. FREDERICK is Research Scholar at the Center for Business Ethics and Associate Professor of Philosophy at Bentley College. He is a coauthor, with Dr. Hoffman, Dr. Kamm, and Dr. Petry, of the Quorum books Emerging Global Business Ethics (1994), and with Dr. Hoffman and Dr. Petry, of the Quorum books Business, Ethics and the Environment (1990), The Corporations, Ethics, and the Environment (1990), and The Ethics of Organizational Transformation (1989).EDWARD S. PETRY is Executive Director of the Ethics Officer Association, Senior Research Associate at the Center for Business Ethics and Associate Professor of Philosophy at Bentley College. He is a coauthor, with Dr. Hoffman, Dr. Kamm, and Dr. Frederick, of the Quorum book Emerging Global Business Ethics (1994), and with Dr. Hoffman and Dr. Petry, of the Quorum books Business, Ethics, and the Environment (1990), The Corporation, Ethics, and the Environment (1990), and The Ethics of Organizational Transformation (1989).

Cuprins

Figures and TablesAcknowledgmentsIntroduction by Robert E. Frederick and Judith Brown KammEthics, Fiduciary Responsibilities, and Conflicts of InterestDefining Trust in Fiduciary Responsiblities by Richard N. OttawayIn Defense of Finance: Understanding Fiduciary Responsibility and Conflicts of Interest by Elaine SternbergShould Mutual Fund Managers Be Banned From Personal Trading? by Ronald F. DuskaFiduciary Responsiblity and the Duty to Account for Clients' Funds by Franklyn P. Salimbene and Gerald R. FerreraSome Ethical Issues in Financial Markets by Particia H. WerhaneEthics and Financial DisclosureEthical Issues in Financial Reporting for Nonprofit Healthcare Organizations by Nancy M. KaneThe Ethical Implication of Financial Derivatives by David MossoConfidentiality in a Professional Context with Especial Reference to the Accounting Profession in Australia by P. B. JuddTrust, Responsiblity, and Control: Cases and AnalysesAccounting for Fraud: Auditors' Ethical Dilemmas in the BCCI Affair by Nikos PassasWas Maintaining the Executive Payroll at PLT an Example of Auditor Independence? by Gary TidwellFrom Monitor to Master? Ethical Comments on the Regulation of Fraud Notification by Accountants by H. J. L. van LuijkUnique Ethics Challenges in Defense Industry Auditing by Harry W. BrittThe Critical Oversight Role of the Audit Committee by Curtis C. VerschoorWhy Banks Fail by Mark CheffersLessons from the Past and a Look Toward the FutureThe Ethics of Financial Derivatives in the History of Economic Thought by Jay C. LackeAccounting Ethics and The Traditional Jewish Perspective by Rabbi Gordon M. CohnThe Development of Moral Reasoning and Professional Judgment of Auditors in Public Practice by Daniel Brugman and Marcelle E. W. WeisfeltTrust Is Good Business by Christopher EklundIndex