Ethical Obligations and Decision Making in Accounting: Text and Cases

Master the intricacies of ethical decision-making in accounting with this expert-crafted book. Designed for accounting professionals and students alike, it delves deep into the ethical challenges and frameworks necessary for sound professional judgment. Real-world cases, such as those involving whistleblowing and corporate governance, provide practical insights into the ethical landscape accountants face today.

What You'll Learn

• Apply the AICPA Code of Conduct to real-world scenarios
• Understand the Fraud Triangle and its implications for auditing
• Navigate ethical conflicts in professional accounting services
• Identify red flags in earnings management and non-GAAP metrics
• Explore the ethical dimensions of the Foreign Corrupt Practices Act (FCPA)
• Learn about auditor defenses to negligence and fraud

Who This Book Is For

This book is ideal for accounting students, practicing accountants, and auditors who aim to deepen their understanding of ethical obligations and decision-making. It is suited for those with a basic understanding of accounting principles and looking to enhance their ethical framework.

What You Need to Know First

Readers should have foundational knowledge in accounting principles and practices. Prior familiarity with general business ethics will enhance the learning experience.

Why This Book

Unlike other texts, this book offers a comprehensive analysis of ethics within accounting, supported by real-world cases. Its structured approach ensures readers can apply ethical principles directly to their professional practice.

What's Inside

Authored by Steven M. Mintz and William F. Miller, this 1085-page book is published by McGraw-Hill LLC. It includes a wide range of case studies and practical examples to illustrate key ethical concepts in accounting.