9780078025280

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

by ;
  • ISBN13:

    9780078025280

  • ISBN10:

    0078025281

  • Edition: 2nd
  • Format: Paperback
  • Copyright: 10/7/2010
  • Publisher: McGraw-Hill/Irwin
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Summary

The overriding philosophy of this text is that the ethical obligations of accountants and auditors are best understood in the context of professional responsibilities including one's role in the corporate governance system, the requirements of financial reporting, the audit function, obligations to prevent and detect fraud, and legal liabilities. Ethical Obligations and Decision Making in Accounting was written to guide accountants past a scandal filled age. Our book is entirely 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

Ethical Reasoning: Implications for Accounting
Accountants’ Ethical Decision Process and Professional Judgment
Corporate Governance and Ethical Management
AICPA Code of Professional Conduct
Audit Responsibilities and Accounting Fraud
Legal and Regulatory Obligations in an Ethical Framework
Earnings Management and the Quality of Financial Reporting
International Financial Reporting: Ethics and Corporate Governance Considerations
Major Cases
Table of Contents provided by Publisher. All Rights Reserved.

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