Ethical Obligations and Decision-making in Accounting: Text and Cases

Steven M. Mintz, Roselyn E. Morris

Anno: 2007
Rilegatura: Paperback
Pagine: 304 p.
Testo in English
Dimensioni: 254 x 203 mm
Peso: 528 gr.
  • EAN: 9780073403991
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Descrizione

"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.