Ethical obligations and decision making in accounting: text and cases. /
Steven M. Mintz, Roselyn E. Morris.
- 3rd ed.
- xxii, 597 pages; 25 cm
Includes bibliographical references and index.
Contents: Ethical reasoning: implications for accounting -- Cognitive processes and ethical decision making in accounting -- Creating an ethical organization environment and effective corporate governance systems -- AICPA code of professional conduct -- Fraud in financial statements and auditor responsibilities -- Legal, regulatory and professional obligations of auditors -- Earnings management and the quality of financial reporting -- International financial reporting: ethics and corporate governance considerations --