CPA Program Ethics and Governance 3rd Edition by James Beck, Courtney Clowes, Craig Deegan, Patrick Gallagher, Alex Martin, Greg McLeod, Tom Ravlic, Roger Simnett, Jennifer Tunny 0730381625 9780730381624

CPA Program Ethics and Governance 3rd Edition by James Beck, Courtney Clowes, Craig Deegan, Patrick Gallagher, Alex Martin, Greg McLeod, Tom Ravlic, Roger Simnett, Jennifer Tunny – Ebook PDF Instant Download/Delivery: 9780730381624, 0730381625
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Product details:

ISBN 10: 0730381625
ISBN 13: 9780730381624
Author: James Beck, Courtney Clowes, Craig Deegan, Patrick Gallagher, Alex Martin, Greg McLeod, Tom Ravlic, Roger Simnett, Jennifer Tunny

CPA Program Ethics and Governance 3rd Table of contents:

MODULE 1

Part A: Accountants as Members of a Profession

• Introduction

• Public interest or self-interest? Responsible decision making

• Enlightened self-interest

• Ideals of accounting — entrepreneurialism and professionalism

• What is a profession?

• Self-regulation

• From self-regulation to a co-regulatory process

• What is a professional?

• The accounting profession — the ‘traditional’ view and the ‘market control’ view

• Trust and professions

• Attributes of a profession

  • A systematic body of theory and knowledge

  • An extensive education process

  • An ideal of service to the community

  • A high degree of autonomy and independence

  • A code of ethics for members

  • A distinctive ethos or culture

  • Application of professional judgment

  • The existence of a governing body

• The profession’s regulatory process

• Accounting Professional and Ethical Standards Board

• The quality assurance process

• Professional discipline

• Summary

Part B: Interaction with Society

• Introduction

• Accounting roles, activities and relationships

• Relationships and roles

• Accounting work environments

• Social impact of accounting

• Social impact example — depreciation and behaviour

• Credibility of the profession

• Credibility under challenge

• Key issues causing reduced credibility

• Restoring credibility to accounting

• Capability considerations

• Business leadership capabilities

• Technical skills, knowledge and experience

• Soft skills, knowledge and experience

• TSKE and SSKE — career perspectives

• Summary

• Review

• References

MODULE 2: Ethics

Part A: Professional Ethics

• Introduction

• Impact of ethical or unethical decisions

• Ethics — an overview

• Ethical challenges within the accounting profession

• Ethical challenges faced by members in practice and in business

• The accounting work environment

• Summary

Part B: Ethical Theories

• Introduction

• Normative theories

  • Ethics of character

  • Ethics of conduct

• Teleological (consequential) theories

  • Egoism

  • Utilitarianism

• Deontological theories (duty based)

  • Motive

  • Rights

  • Justice

• Virtue ethics

  • Moral agency

• Summary

Part C: APES 110 Code of Ethics for Professional Accountants (including Independence Standards)

• Introduction

• The public interest — ethics in practice

• The APESB Code of Ethics (APES 110)

• Part 1 of the Code — fundamental principles and conceptual framework

• The conceptual framework

• Parts 2 and 3 of the Code — applying the Code to members in business and public practice

• Part 4 of the Code — applying the conceptual framework in the context of audit, review and assurance engagements

• Examples of ethical failures by accountants

• Summary

Part D: Ethical Decision Making

• Introduction

• Factors influencing decision making

  • Individual factors

  • Organisational factors

  • Professional factors

  • Societal factors

• Ethical decision-making models

  • APES GN 40 Ethical Conflicts in the Workplace — Considerations for Accountants in Business

  • Philosophical model of ethical decision making

  • American Accounting Association Model

• Summary

• Review

• References

• Ethics websites

MODULE 3: Governance Concepts

Part A: Corporations

• Introduction

• Key features of corporations

  • Proprietary companies

  • Public companies

  • Proprietary vs public companies

• Directors and other officers

  • Directors and their duties

  • Examples of the exercise of directors’ duties

  • Director independence

  • Company secretaries and their duties

• Nature of corporations and division of corporate powers

  • Shareholder powers

  • Board powers

  • CEO powers

• Theories of corporate governance

  • Stewardship theory

  • Agency theory

  • Agency issues and costs

  • Other governance theories

• Summary

Part B: Corporate Governance

• Introduction

• Importance of governance

• Governance and performance

• Accountants and effective governance

• Corporate governance framework

  • Shareholders

  • The board

  • Auditors

  • Regulators

  • Stakeholders

  • Management

• Summary

Part C: International Perspectives on Corporate Governance

• Introduction

• Global push for improved governance

• Specific Australian changes since 2001

• Alternative international approaches to governance

  • Market-based systems

  • Relationship-based systems — European approaches

  • Relationship-based systems — Asian approaches

• Summary

Part D: Codes and Guidance

• Introduction

• OECD Principles of Corporate Governance

  • Principle I. Ensuring the basis for an effective corporate governance framework

  • Principle II. The rights and equitable treatment of shareholders and key ownership functions

  • Principle III. Institutional investors, stock markets, and other intermediaries

  • Principle IV. The role of stakeholders in corporate governance

  • Principle V. Disclosure and transparency

  • Principle VI. The responsibilities of the board

• UK Financial Reporting Council Corporate Governance Code

• ASX Corporate Governance Council’s Principles and Recommendations

  • Understanding the ASX Principles

  • The ASX Principles and Recommendations

• Summary

Part E: Non-corporates and Governance

• Introduction

• Family-owned businesses, and small and medium-sized enterprises

• Not-for-profit organisations

  • ACNC guidance

  • AICD guidance

  • Diversity in the not-for-profit sector

• Public sector enterprises

  • The uniqueness of the public sector

  • Guidance for public sector governance

• Significance of the non-corporate sector

• Summary

• Review

• Appendix

• References

MODULE 4: Governance in Practice

Part A: Corporate Governance Success Factors

• Introduction

• Mitigating the risk of financial failure

  • Common causes of corporate failure

  • Selection, monitoring, evaluation and cessation of board appointments

• Diversity — fairness and performance

  • Adopting diversity

• Executive remuneration and performance

• Compliance with the Corporations Act

• Auditing the financial statements

• Reviews of audit quality and audit regulation

• Improving corporate governance

  • Risk management

  • Independence of the chair of the board

  • Continued evolution of corporate governance

• Governance issues in the non-corporate sector

  • Government bodies

  • Charities and not-for-profit sector

• Summary

Part B: Operational Obligations and Oversight

• Introduction

• The legal system

  • The economy and the legal system

  • Legal compliance and governance

• Obligations to employees

  • Occupational health and safety

  • Fair pay and working conditions

  • Family and leave entitlements

  • Ethical obligations — employee governance

• Protecting the goods and services market

  • Workable competition

  • Competition and stakeholders

  • Regulating anti-competitive behaviour

  • Consumers and customers

• Summary

Part C: Protecting Financial Markets and Value in Corporations

• Introduction

• Role of markets

  • The role of market regulators

  • The role of information and the media

  • The role of ratings agencies

• Protecting financial markets

  • Insider trading

  • Market manipulation

• Representation

  • The representational role of institutional investors

  • Expanding ethics

  • Whistleblower protection

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Tags: Alex Martin, Greg McLeod, Tom Ravlic, Roger Simnett, Jennifer Tunny, Program Ethics