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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.
作者簡介
Steven M. Mintz
現職：California Polytechnic State University
Roselyn E. Morris
現職：Texas State University
Ch 1 Ethical Reasoning: Implications for Accounting
Ch 2 Cognitive Process and Ethical Decision Making in Accounting
Ch 3 Organizational Ethics and Corporate Governance
Ch 4 Ethics and Professional Judgment in Accounting
Ch 5 Fraud in Financial Statements and Auditor Responsibilities
Ch 6 Legal, Regulatory, and Professional Obligations of Auditors
Ch 7 Earnings Management
Ch 8 Ethical Leadership and Decision-Making in Accounting
