Ethical Obligations and Decision Making in Accounting: Text and Cases
- ISBN-10
- 0071259333
- ISBN-13
- 9780071259330
- Category
- Accountants
- Pages
- 287
- Language
- English
- Published
- 2008
- Authors
- Steven M. Mintz, Roselyn E. Morris
Description
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.
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