Edward Petry

The Ethics of Accounting and Finance (eBook, PDF)

Trust, Responsibility, and Control

• Format: PDF

Produktbeschreibung

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.

Produktdetails

• Verlag: Bloomsbury Publishing Inc
• Seitenzahl: 248
• Altersempfehlung: ab 7 Jahre
• Erscheinungstermin: 30. August 1996
• Englisch
• ISBN-13: 9781567507959
• Artikelnr.: 37902571

Autorenporträt

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).

Inhaltsangabe

Figures and Tables Acknowledgments Introduction by Robert E. Frederick and
Judith Brown Kamm Ethics, Fiduciary Responsibilities, and Conflicts of
Interest Defining Trust in Fiduciary Responsiblities by Richard N. Ottaway
In Defense of Finance: Understanding Fiduciary Responsibility and Conflicts
of Interest by Elaine Sternberg Should Mutual Fund Managers Be Banned From
Personal Trading? by Ronald F. Duska Fiduciary Responsiblity and the Duty
to Account for Clients' Funds by Franklyn P. Salimbene and Gerald R.
Ferrera Some Ethical Issues in Financial Markets by Particia H. Werhane
Ethics and Financial Disclosure Ethical Issues in Financial Reporting for
Nonprofit Healthcare Organizations by Nancy M. Kane The Ethical Implication
of Financial Derivatives by David Mosso Confidentiality in a Professional
Context with Especial Reference to the Accounting Profession in Australia
by P. B. Judd Trust, Responsiblity, and Control: Cases and Analyses
Accounting for Fraud: Auditors' Ethical Dilemmas in the BCCI Affair by
Nikos Passas Was Maintaining the Executive Payroll at PLT an Example of
Auditor Independence? by Gary Tidwell From Monitor to Master? Ethical
Comments on the Regulation of Fraud Notification by Accountants by H. J. L.
van Luijk Unique Ethics Challenges in Defense Industry Auditing by Harry W.
Britt The Critical Oversight Role of the Audit Committee by Curtis C.
Verschoor Why Banks Fail by Mark Cheffers Lessons from the Past and a Look
Toward the Future The Ethics of Financial Derivatives in the History of
Economic Thought by Jay C. Lacke Accounting Ethics and The Traditional
Jewish Perspective by Rabbi Gordon M. Cohn The Development of Moral
Reasoning and Professional Judgment of Auditors in Public Practice by
Daniel Brugman and Marcelle E. W. Weisfelt Trust Is Good Business by
Christopher Eklund Index