Ethical Obligations and Decision-Making in Accounting: Text and Cases: 2025 Release ISE

1265172250 · 9781265172251
This text primarily aims to make students aware of and increase their sensitivity to different accounting fraud schemes, put them in a position of accounting professionals who faced difficult ethical conflicts, and provide them with the tools, traini… Read More
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1. Ethical Reasoning: Implications for Accounting 
2. Cognitive Processes and Ethical Decision Making in Accounting 
3. Organizational Ethics and Corporate Governance 
4. AICPA Code of Professional Conduct 
5. Fraud in Financial Statements and Auditor Responsibilities 
6. Motivation for Fraudulent Financial Reporting 
7. Consequences of Earnings Management: The Need for Ethical Leadership in Accounting 
8. Auditors’ Legal Liabilities and Defenses
This text primarily aims to make students aware of and increase their sensitivity to different accounting fraud schemes, put them in a position of accounting professionals who faced difficult ethical conflicts, and provide them with the tools, training, and skills to determine the most ethical course of action. By connecting key themes covered throughout the text, Mintz and Miller aim to empower future CPAs to both fulfill their professional responsibilities and make ethical decisions that align with their personal and professional values. The curriculum is flexible. Many of the case studies are intentionally brief to provide broader coverage of important topics while easily allowing additional materials to be incorporated when a more in-depth study is desired.
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ISBN10: 1265172250 | ISBN13: 9781265172251

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