Ethical Obligations and Decision-making in Accounting | Buch | sack.de

Ethical Obligations and Decision-making in Accounting



Erscheinungsjahr 2007, Kartoniert, Format (B × H): 201 mm x 255 mm, Gewicht: 547 g
ISBN: 978-0-07-125933-0
Verlag: McGraw-Hill Education - Europe


Ethical Obligations and Decision-making in Accounting

Ethical Obligations and Decision-Making in Accounting gives students a robust ethical framework that is crucial for accountants in the post-Enron era. Incorporating the principles of the AICPA code and other systems of ethics, Mintz and Morris show accounting students how a commitment to ethics can enable accounting professionals to meet their ethical obligations both to investors and creditors. No other book so comprehensively examines the elements of the financial reporting system - including the ethics of the internal control environment and the effectiveness of board of director and audit committee oversight - that determine the ethical standard of the accounting process.

Autoren/Hrsg.


Weitere Infos & Material


Chapter 1: Ethics Foundation for Decision Making in Accounting
Case 1.1: A Student's Dilemma
Case 1.2: Ed Giles and Susan Regas
Case 1.3: Jason Tybell
Case 1.4: Lone Star School District
Case 1.5: Reneging on a Promise
Chapter 2: Ethical Reasoning
Case 2.1: A Faulty Budget
Case 2.2: Better Boston Beans
Case 2.3: Eating Time
Case 2.4: Is Internal Whistle Blowing “Right?”
Case 2.5: Play Ball
Case 2.6: Supreme Designs, Inc.
Case 2.7: The City of West Buckle, Outermanana
Case 2.8: The CPA Review Course
Case 2.9: The Ethics of iPoding
Case 2.10: The Tax Return
Chapter 3: Ethics in Business
Case 3.1: Bhopal, India
Case 3.2: Bubba Tech, Inc. (BTI)
Case 3.3: Hot & Cold, Inc.
Case 3.4: Lupeville Senior Care
Case 3.5: Milton Manufacturing Company
Case 3.6: Taking Care of Business
Case 3.7: Telecommunications, Inc.
Case 3.8: The Federal False Claims Act
Case 3.9: The State of Nirvana
Case 3.10: Wi-Fi Security: “We Spy for U”
Chapter 4: Ethics in Accounting: Ethical Obligations and Decision Making
Case 4.1: Beauda Medical Center
Case 4.2: Campus Sports & Fitness Health Club
Case 4.3: Cleveland Custom Cabinets
Case 4.4: Family Games, Inc.
Case 4.5: First Community Church
Case 4.6: Juggyfroot
Case 4.7: Phar-Mor
Case 4.8: The New CEO
Case 4.9: The New Staff Member
Case 4.10: ZZZZ Best
Chapter 5: Legal and Regulatory Obligations in an Ethical Framework
Case 5.1: Busyboto Scooter Sales, Inc.
Case 5.2: Foreign Corrupt Practices Act
Case 5.3: KnowledgeWare
Case 5.4: Reznor v. J. Artist Management (JAM), Inc.
Case 5.5: Second National Bank v. First National Bank
Case 5.6: The Enron 410K Retirement Plan
Case 5.7: The Ethics of the Private Securities Litigation Reform Act (PSLRA)
Case 5.8: The Lecturer
Case 5.9: Whistle Blowing under Sarbanes-Oxley
Case 5.10: Who is Responsible?
Chapter 6: Professional Responsibilities and Ethical Obligations in Auditing
Case 6.1: Arthur Anderson, RIP
Case 6.2: Audit Client Considerations
Case 6.3: Bubba and Rufus
Case 6.4: HealthSouth
Case 6.5: Imperial Valley Thrift and Loan
Case 6.6: Kazweski & Dooktaviski
Case 6.7: Marcus Yamabuto
Case 6.8: Peachtree Enviro-Management Systems
Case 6.9: The Audit Report
Chapter 7: Earnings Management and the Quality of Financial Reporting
Case 7.1: Cubbies Cable
Case 7.2: Edvid, Inc.
Case 7.3: Excello Telecommunications
Case 7.4: Fannie Mae: The Government's Enron
Case 7.5: Florida Transportation
Case 7.6: Gelt and Moola
Case 7.7: Parmalat: Europe's Enron
Case 7.8: Solutions Network, Inc.
Case 7.9: Sweat Hog Construction Company
Case 7.10: United Thermostatic Controls


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