Gordon Klein is the author of Ethics in Accounting: A Decision-Making Approach, published by Wiley.

Part One Ethical Frameworks

1 Introduction to Ethics 1

2 Ethical Principles and Reasoning 16

3 The Core Philosophies 42

4 Virtue, Justice, and Social Responsibility 62

Part Two Unethical Behaviors

5 Why We Cheat 86

6 Greed, Corruption, and Collusion 112

7 Fraud and Earnings Management 132

Part Three Professional Rules of Conduct

8 Discreditable Acts: Discrimination, Deceit, and Disclosure 156

9 Confidentiality 180

10 Independence and Moral Seduction 198

11 Conflicts of Interest 226

Part Four Other Responsibilities

12 Duties as a Whistleblower 248

13 Duties of Public-Company Auditors: The Sarbanes–Oxley Act 276

14 Duties of Tax Professionals 296

15 Duties of Fiduciaries: Financial Planners, Trustees, and Executors 318

16 Duties in the Accounting Workplace (Online only)

Subject Index 339

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