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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.
Table of Content:
Chapter 1 – Ethical Reasoning: Implications for AccountingChapter 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
Product details:
Language: EnglishISBN-10: 007786221X
ISBN-13: 978-0077862213
ISBN-13: 9780077862213
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