会計における倫理的義務と意思決定(第3版・テキスト)<br>Ethical Obligations and Decision-making in Accounting: Text and Cases : Text and Cases -- Paperback (3 Internat)

会計における倫理的義務と意思決定(第3版・テキスト)
Ethical Obligations and Decision-making in Accounting: Text and Cases : Text and Cases -- Paperback (3 Internat)

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  • 商品コード 9789814581295

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.

Contents

Chapter 1 - Ethical ReasoningAccountants' 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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