1. Ethics in Accounting and Accountability: Editorial Introduction

   • Domènec Melé
   • Josep M. Rosanas

   OriginalPaper Pages: 1 - 3

2. Ethics Failures in Corporate Financial Reporting

   • George J. Staubus

   OriginalPaper Pages: 5 - 15

3. The Good Auditor – Skeptic or Wealth Accumulator? Ethical Lessons Learned from the Arthur Andersen Debacle

   • Ronald Duska

   OriginalPaper Pages: 17 - 29

4. Legislated Ethics: From Enron to Sarbanes-Oxley, the Impact on Corporate America

   • Howard Rockness
   • Joanne Rockness

   OriginalPaper Pages: 31 - 54

5. Creative Accounting: Some Ethical Issues of Macro- and Micro-Manipulation

   • Catherine Gowthorpe
   • Oriol Amat

   OriginalPaper Pages: 55 - 64

6. Understanding the Demand-Side Issues of International Corruption

   • S. Douglas Beets

   OriginalPaper Pages: 65 - 81

7. The Ethics of Management Control Systems: Developing Technical and Moral Values

   • Josep M. Rosanas
   • Manuel Velilla

   OriginalPaper Pages: 83 - 96

8. Ethical Education in Accounting: Integrating Rules, Values and Virtues

   • Domènec Melé

   OriginalPaper Pages: 97 - 109