Understanding Accounting Ethics

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.