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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