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Mintz / Morris

Ethical Obligations and Decision Making in Accounting: Text and Cases

Medium: Buch
ISBN: 978-0-07-340399-1
Verlag: McGraw Hill LLC
Erscheinungstermin: 28.02.2007
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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.

Produkteigenschaften

  • Artikelnummer: 9780073403991
  • Medium: Buch
  • ISBN: 978-0-07-340399-1
  • Verlag: McGraw Hill LLC
  • Erscheinungstermin: 28.02.2007
  • Sprache(n): Englisch
  • Auflage: Erscheinungsjahr 2007
  • Produktform: Kartoniert
  • Gewicht: 531 g
  • Seiten: 304
  • Format (B x H x T): 204 x 253 x 12 mm
  • Ausgabetyp: Kein, Unbekannt

Themen

Autoren/Hrsg.

Autoren

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.

Roselyn E. Morris, Ph.D., CPA, is a professor of accounting in the Accounting Department at the McCoy College of Business, Texas State UniversitySan 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.

Chapter 1: Ethics Foundation for Decision Making in AccountingCase 1.1: A Student's DilemmaCase 1.2: Ed Giles and Susan RegasCase 1.3: Jason TybellCase 1.4: Lone Star School DistrictCase 1.5: Reneging on a PromiseChapter 2: Ethical ReasoningCase 2.1: A Faulty BudgetCase 2.2: Better Boston BeansCase 2.3: Eating TimeCase 2.4: Is Internal Whistle Blowing “Right?”Case 2.5: Play BallCase 2.6: Supreme Designs, Inc.Case 2.7: The City of West Buckle, OutermananaCase 2.8: The CPA Review CourseCase 2.9: The Ethics of iPodingCase 2.10: The Tax ReturnChapter 3: Ethics in BusinessCase 3.1: Bhopal, IndiaCase 3.2: Bubba Tech, Inc. (BTI)Case 3.3: Hot & Cold, Inc.Case 3.4: Lupeville Senior CareCase 3.5: Milton Manufacturing CompanyCase 3.6: Taking Care of BusinessCase 3.7: Telecommunications, Inc.Case 3.8: The Federal False Claims ActCase 3.9: The State of NirvanaCase 3.10: Wi-Fi Security: “We Spy for U”Chapter 4: Ethics in Accounting: Ethical Obligations and Decision MakingCase 4.1: Beauda Medical CenterCase 4.2: Campus Sports & Fitness Health ClubCase 4.3: Cleveland Custom CabinetsCase 4.4: Family Games, Inc.Case 4.5: First Community ChurchCase 4.6: JuggyfrootCase 4.7: Phar-MorCase 4.8: The New CEOCase 4.9: The New Staff MemberCase 4.10: ZZZZ BestChapter 5: Legal and Regulatory Obligations in an Ethical FrameworkCase 5.1: Busyboto Scooter Sales, Inc.Case 5.2: Foreign Corrupt Practices ActCase 5.3: KnowledgeWareCase 5.4: Reznor v. J. Artist Management (JAM), Inc.Case 5.5: Second National Bank v. First National BankCase 5.6: The Enron 410K Retirement PlanCase 5.7: The Ethics of the Private Securities Litigation Reform Act (PSLRA)Case 5.8: The LecturerCase 5.9: Whistle Blowing under Sarbanes-OxleyCase 5.10: Who is Responsible?Chapter 6: Professional Responsibilities and Ethical Obligations in AuditingCase 6.1: Arthur Anderson, RIPCase 6.2: Audit Client ConsiderationsCase 6.3: Bubba and RufusCase 6.4: HealthSouthCase 6.5: Imperial Valley Thrift and LoanCase 6.6: Kazweski & DooktaviskiCase 6.7: Marcus YamabutoCase 6.8: Peachtree Enviro-Management SystemsCase 6.9: The Audit ReportChapter 7: Earnings Management and the Quality of Financial ReportingCase 7.1: Cubbies CableCase 7.2: Edvid, Inc.Case 7.3: Excello TelecommunicationsCase 7.4: Fannie Mae: The Government's EnronCase 7.5: Florida TransportationCase 7.6: Gelt and MoolaCase 7.7: Parmalat: Europe's EnronCase 7.8: Solutions Network, Inc.Case 7.9: Sweat Hog Construction CompanyCase 7.10: United Thermostatic Controls