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…mehr
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.Hinweis: Dieser Artikel kann nur an eine deutsche Lieferadresse ausgeliefert werden.
Steven M. Mintz, DBA, CPA, is a professor of accounting in the Orfalea College of Business at the California Polytechnic State UniversitySan 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.
Inhaltsangabe
Chapter 1: Ethics Foundation for Decision Making in Accounting Case 1.1: A Student's Dilemma Case 1.2: Ed Giles and Susan Regas Case 1.3: Jason Tybell Case 1.4: Lone Star School District Case 1.5: Reneging on a Promise Chapter 2: Ethical Reasoning Case 2.1: A Faulty Budget Case 2.2: Better Boston Beans Case 2.3: Eating Time Case 2.4: Is Internal Whistle Blowing "Right?" Case 2.5: Play Ball Case 2.6: Supreme Designs, Inc. Case 2.7: The City of West Buckle, Outermanana Case 2.8: The CPA Review Course Case 2.9: The Ethics of iPoding Case 2.10: The Tax Return Chapter 3: Ethics in Business Case 3.1: Bhopal, India Case 3.2: Bubba Tech, Inc. (BTI) Case 3.3: Hot & Cold, Inc. Case 3.4: Lupeville Senior Care Case 3.5: Milton Manufacturing Company Case 3.6: Taking Care of Business Case 3.7: Telecommunications, Inc. Case 3.8: The Federal False Claims Act Case 3.9: The State of Nirvana Case 3.10: Wi-Fi Security: "We Spy for U" Chapter 4: Ethics in Accounting: Ethical Obligations and Decision Making Case 4.1: Beauda Medical Center Case 4.2: Campus Sports & Fitness Health Club Case 4.3: Cleveland Custom Cabinets Case 4.4: Family Games, Inc. Case 4.5: First Community Church Case 4.6: Juggyfroot Case 4.7: Phar-Mor Case 4.8: The New CEO Case 4.9: The New Staff Member Case 4.10: ZZZZ Best Chapter 5: Legal and Regulatory Obligations in an Ethical Framework Case 5.1: Busyboto Scooter Sales, Inc. Case 5.2: Foreign Corrupt Practices Act Case 5.3: KnowledgeWare Case 5.4: Reznor v. J. Artist Management (JAM), Inc. Case 5.5: Second National Bank v. First National Bank Case 5.6: The Enron 410K Retirement Plan Case 5.7: The Ethics of the Private Securities Litigation Reform Act (PSLRA) Case 5.8: The Lecturer Case 5.9: Whistle Blowing under Sarbanes-Oxley Case 5.10: Who is Responsible? Chapter 6: Professional Responsibilities and Ethical Obligations in Auditing Case 6.1: Arthur Anderson, RIP Case 6.2: Audit Client Considerations Case 6.3: Bubba and Rufus Case 6.4: HealthSouth Case 6.5: Imperial Valley Thrift and Loan Case 6.6: Kazweski & Dooktaviski Case 6.7: Marcus Yamabuto Case 6.8: Peachtree Enviro-Management Systems Case 6.9: The Audit Report Chapter 7: Earnings Management and the Quality of Financial Reporting Case 7.1: Cubbies Cable Case 7.2: Edvid, Inc. Case 7.3: Excello Telecommunications Case 7.4: Fannie Mae: The Government's Enron Case 7.5: Florida Transportation Case 7.6: Gelt and Moola Case 7.7: Parmalat: Europe's Enron Case 7.8: Solutions Network, Inc. Case 7.9: Sweat Hog Construction Company Case 7.10: United Thermostatic Controls
Chapter 1: Ethics Foundation for Decision Making in Accounting Case 1.1: A Student's Dilemma Case 1.2: Ed Giles and Susan Regas Case 1.3: Jason Tybell Case 1.4: Lone Star School District Case 1.5: Reneging on a Promise Chapter 2: Ethical Reasoning Case 2.1: A Faulty Budget Case 2.2: Better Boston Beans Case 2.3: Eating Time Case 2.4: Is Internal Whistle Blowing "Right?" Case 2.5: Play Ball Case 2.6: Supreme Designs, Inc. Case 2.7: The City of West Buckle, Outermanana Case 2.8: The CPA Review Course Case 2.9: The Ethics of iPoding Case 2.10: The Tax Return Chapter 3: Ethics in Business Case 3.1: Bhopal, India Case 3.2: Bubba Tech, Inc. (BTI) Case 3.3: Hot & Cold, Inc. Case 3.4: Lupeville Senior Care Case 3.5: Milton Manufacturing Company Case 3.6: Taking Care of Business Case 3.7: Telecommunications, Inc. Case 3.8: The Federal False Claims Act Case 3.9: The State of Nirvana Case 3.10: Wi-Fi Security: "We Spy for U" Chapter 4: Ethics in Accounting: Ethical Obligations and Decision Making Case 4.1: Beauda Medical Center Case 4.2: Campus Sports & Fitness Health Club Case 4.3: Cleveland Custom Cabinets Case 4.4: Family Games, Inc. Case 4.5: First Community Church Case 4.6: Juggyfroot Case 4.7: Phar-Mor Case 4.8: The New CEO Case 4.9: The New Staff Member Case 4.10: ZZZZ Best Chapter 5: Legal and Regulatory Obligations in an Ethical Framework Case 5.1: Busyboto Scooter Sales, Inc. Case 5.2: Foreign Corrupt Practices Act Case 5.3: KnowledgeWare Case 5.4: Reznor v. J. Artist Management (JAM), Inc. Case 5.5: Second National Bank v. First National Bank Case 5.6: The Enron 410K Retirement Plan Case 5.7: The Ethics of the Private Securities Litigation Reform Act (PSLRA) Case 5.8: The Lecturer Case 5.9: Whistle Blowing under Sarbanes-Oxley Case 5.10: Who is Responsible? Chapter 6: Professional Responsibilities and Ethical Obligations in Auditing Case 6.1: Arthur Anderson, RIP Case 6.2: Audit Client Considerations Case 6.3: Bubba and Rufus Case 6.4: HealthSouth Case 6.5: Imperial Valley Thrift and Loan Case 6.6: Kazweski & Dooktaviski Case 6.7: Marcus Yamabuto Case 6.8: Peachtree Enviro-Management Systems Case 6.9: The Audit Report Chapter 7: Earnings Management and the Quality of Financial Reporting Case 7.1: Cubbies Cable Case 7.2: Edvid, Inc. Case 7.3: Excello Telecommunications Case 7.4: Fannie Mae: The Government's Enron Case 7.5: Florida Transportation Case 7.6: Gelt and Moola Case 7.7: Parmalat: Europe's Enron Case 7.8: Solutions Network, Inc. Case 7.9: Sweat Hog Construction Company Case 7.10: United Thermostatic Controls
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