Ethical Obligations and Decision Making in Accounting : Text and Cases （3TH）

Mintz, Steven M./ Morris, Roselyn E., Ph.D.

Irwin Professional Pub（2013/10発売）

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製本 Paperback:紙装版/ペーパーバック版／ページ数 597 p.
言語 ENG
商品コード 9780077862213
DDC分類 174.4

Full Description

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.

Chapter 1 - Ethical ReasoningChapter 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 CasesNER(01): WOW