Ethical obligations and decision making in accounting text and cases

• Main Authors: Mintz, Steven M., Morris, Roselyn E. (Author)
• Format: Book
• Language: English
• Published: Boston McGraw-Hill/Irwin 2008
• Subjects: Accountants > Case studies > Professional ethics > United States
• Online Access: Click Here to View Status and Holdings.
• Physical Description: xiii, 287 pages illustrations 26 cm
• Bibliography: Includes bibliographical references and indexes
• ISBN: 9780073403991; 0073403997

Ethical Obligations and Decision-Making in Accounting gives students a robust ethical framework that is crucial for accountants in the post-Enron era. Incorporating the principles of the AICPA code and other systems of ethics, Mintz and Morris show accounting students how a commitment to ethics can enable accounting professionals to meet their ethical obligations both to investors and creditors. No other book so comprehensively examines the elements of the financial reporting system - including the ethics of the internal control environment and the effectiveness of board of director and audit committee oversight - that determine the ethical standard of the accounting process.