Ethical Obligations and Decision-Making in Accounting: Text

4. Auflage 2016
ISBN: 978-1-259-25419-2
Verlag: MCGRAW-HILL Higher Education

Buch, Englisch, 624 Seiten, Format (B × H): 208 mm x 252 mm, Gewicht: 1052 g

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. Ethical Obligations and Decision Making in Accounting is designed to provide the instructor with the best flexibility and pedagogical effectiveness of any book on the market. To that end, it includes numerous features designed to make both learning and teaching easier.

Autoren/Hrsg.

Mintz, Steven

Morris, Roselyn

Inhaltsverzeichnis

Chapter 1 – Ethical Reasoning: Implications for AccountingChapter 2 – Accountants’ Ethical Decision Process and Professional JudgmentChapter 3 – Corporate Governance and Ethical ManagementChapter 4 – AICPA Code of Professional ConductChapter 5 – Audit Responsibilities and Accounting FraudChapter 6 – Legal and Regulatory Obligations in an Ethical FrameworkChapter 7 – Earnings Management and the Quality of Financial ReportingChapter 8 – International Financial Reporting: Ethics and Corporate Governance ConsiderationsMajor Cases

Über Autor(innen)

Morris, Roselyn
Roselyn E. Morris, Ph.D., CPA, is a professor of accounting in the Accounting Department at the McCoy College of Business, Texas State UniversitySan Marcos. Dr. Morris received her Ph.D. in business administration from the University of Houston. She is a past president of the Accounting Education Foundation and chair of the Qualifications Committee of the Texas Board of Public Accountancy. Dr. Morris has received the Outstanding Educator Award from the Texas Society of CPAs.

Mintz, Steven
Steven M. Mintz, DBA, CPA, is a professor of accounting in the Orfalea College of Business at the California Polytechnic State UniversitySan Luis Obsipo. Dr. Mintz received his DBA from George Washington University. His first book, titled Cases in Accounting Ethics and Professionalism, was also published by McGraw-Hill. Dr. Mintz has recently been acknowledged by accounting researchers as one of the top publishers in accounting ethics and in accounting education. He was selected for the 2014 Max Block Distinguished Article Award in the "Technical Analysis" category by The CPA Journal. Dr. Mintz received the 2015 Accounting Exemplar Award of the Public Interest Section of the American Accounting Association. He also has received the Faculty Excellence Award of the California Society of CPAs. Dr. Mintz writes two popular ethics blogs under the names Ethics Sage and Workplace Ethics Advice.