Professional ethics for accountants
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additional resources and references
THis final section of the learning module contains additional optional resources that students may find helpful.
also provided are a list of references used in the preparation of the learning module.
ADDITIONAL (OPTIONAL) RESOURCES
- A complete version of APES 110 can be found at the following link: APES 110 Code of Ethics for Professional Accountants
- MoralDNA™ is a personality profile. It is free of charge for personal use, and the profile it creates is designed to help you understand your moral values, how you prefer to make good decisions and ‘do the right thing’. To 'take the test' click on the link: MoralDNA.
RESOURCES
LINKS
VIDEOS
IMAGES
REFERENCES
Accounting Professional and Ethical Standards Board (2010) APES 110 Code of Ethics for Professional Accountants
Anon (2016) Case Study: The Collapse of Lehmann Brothers. Investopedia
http://www.investopedia.com/articles/economics/09/lehman-brothers-collapse.asp Retrieved 4 June 2016.
CPA Australia (2014) An Overview of APES 110 Code of Ethics for Professional Accountants. http://www.cpaaustralia.com.au/~/media/corporate/allfiles/document/professional-resources/ethics/an-overview-of-apes-110-code-of-ethics.pdf?la=en Retreived 4 June 2016
di Stefano, T.F. (2005) WorldCom's Failure: Why Did it Happen? ECommerce Times
http://www.ecommercetimes.com/story/45542.html Retrieved 4 June 2016
Henderson, S., Peirson, G., Herbohn, K., Artiach, T., Howieson, B. (2014) Issues in Financial Accounting (15th edition); Pearson Australia
Seabury, C. (date unknown) Enron: The Fall of a Wall Street Darling. Investopedia http://www.investopedia.com/terms/e/enron.asp. Retrieved 4 June 2016.
LINKS
- APES110 Code of Ethics for Professional Accountants http://apesb.org.au/page.php?id=12
- Bubbl.us mind mapping tool: https://bubbl.us/
- Padlet website https://padlet.com/
- GoogleDocs: https://docs.google.com
- SEC Report of Investigation of the Directors of WorldCom https://www.sec.gov/Archives/edgar/data/723527/000093176303001862/dex991.htm
VIDEOS
- ACCA, (2016, January 12). What does professional ethics mean? [Video file] . Retrieved from https://www.youtube.com/watch?v=wKXs-RO5f5Y
- Chartered Global Management Accountant, (2014, January 28). Ethical conduct is never out of vogue. [Video file] . Retrieved from https://www.youtube.com/watch?v=Sux8ijbXzMA
- Ernst&Young, (2013, April 2) Worldcom [Video file]. Retrieved from https://www.youtube.com/watch?v=hXSWAK0K5L4&feature=youtu.be
IMAGES
- AAA model image: www.accaglobal.com
- Activity icon: www.ind-training.co.uk
- SEC logo: https://www.sec.gov/
- WorldCom crime scene image: worldcomscandal.blogspot.com
REFERENCES
Accounting Professional and Ethical Standards Board (2010) APES 110 Code of Ethics for Professional Accountants
Anon (2016) Case Study: The Collapse of Lehmann Brothers. Investopedia
http://www.investopedia.com/articles/economics/09/lehman-brothers-collapse.asp Retrieved 4 June 2016.
CPA Australia (2014) An Overview of APES 110 Code of Ethics for Professional Accountants. http://www.cpaaustralia.com.au/~/media/corporate/allfiles/document/professional-resources/ethics/an-overview-of-apes-110-code-of-ethics.pdf?la=en Retreived 4 June 2016
di Stefano, T.F. (2005) WorldCom's Failure: Why Did it Happen? ECommerce Times
http://www.ecommercetimes.com/story/45542.html Retrieved 4 June 2016
Henderson, S., Peirson, G., Herbohn, K., Artiach, T., Howieson, B. (2014) Issues in Financial Accounting (15th edition); Pearson Australia
Seabury, C. (date unknown) Enron: The Fall of a Wall Street Darling. Investopedia http://www.investopedia.com/terms/e/enron.asp. Retrieved 4 June 2016.