Ethical obligations and decision making in accounting : text and cases
Steven M. Mintz, Roselyn E. Morris
- 3rd ed.
- New York : McGraw Hill, c2014.
- xxii, 597 p. ; 25 cm.
Chapter 1 - Ethical Reasoning: Implications for Accounting Chapter 2 - Accountants' Ethical Decision Process and Professional Judgment Chapter 3 - Corporate Governance and Ethical Management Chapter 4 - AICPA Code of Professional Conduct Chapter 5 - Audit Responsibilities and Accounting Fraud Chapter 6 - Legal and Regulatory Obligations in an Ethical Framework Chapter 7 - Earnings Management and the Quality of Financial Reporting Chapter 8 - International Financial Reporting: Ethics and Corporate Governance Considerations Major Cases
The overriding philosophy of this text is to provide the instructor with comprehensive coverage of ethical and professional issues encountered by accounting professionals. The book is devoted to helping students cultivate the ethical commitment needed to ensure that their work meets the highest standards of integrity, independence, and objectivity.