Ethical Obligations and Decision-Making in Accounting: Text and Cases

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  • Edition: 3rd
  • Format: Paperback
  • Copyright: 2013-10-04
  • Publisher: McGraw-Hill Education
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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.

Table of Contents

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

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