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Ethical Obligations and Decision-Making in Accounting


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Table of Contents

Chapter 1 - Ethical Reasoning: Implications for Accounting Chapter 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 Considerations Major Cases

About the Author

Steven M. Mintz, DBA, CPA, is a professor of accounting in the Orfalea College of Business at the California Polytechnic State University-San Luis Obsipo. Dr. Mintz received his DBA from George Washington University. His first book, titled Cases in Accounting Ethics and Professionalism, was also published by McGraw-Hill. Dr. Mintz has recently been acknowledged by accounting researchers as one of the top publishers in accounting ethics and in accounting education. He was selected for the 2014 Max Block Distinguished Article Award in the "Technical Analysis" category by The CPA Journal. Dr. Mintz received the 2015 Accounting Exemplar Award of the Public Interest Section of the American Accounting Association. He also has received the Faculty Excellence Award of the California Society of CPAs. Dr. Mintz writes two popular ethics blogs under the names "EthicsSage" and "WorkplaceEthicsAdvice." Roselyn E. Morris, Ph.D., CPA, is a professor of accounting in the Accounting Department at the McCoy College of Business, Texas State University-San Marcos. Dr. Morris received her Ph.D. in business administration from the University of Houston. She is a past president of the Accounting Education Foundation and chair of the Qualifications Committee of the Texas Board of Public Accountancy. Dr. Morris has received the Outstanding Educator Award from the Texas Society of CPAs.

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