The overriding philosophy of this text is to provide the instructor with comprehensive coverage of ethical and professional issues encountered by accounting professionals. The book is devoted to helping students cultivate the ethical commitment needed to ensure that their work meets the highest standards of integrity, independence, and objectivity. Ethical Obligations and Decision Making in Accounting is designed to provide the instructor with the best flexibility and pedagogical effectiveness of any book on the market. To that end, it includes numerous features designed to make both learning and teaching easier.
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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.
Chapter 1 – Ethical Reasoning: Implications for Accounting
Chapter 2 – Accountants’ Ethical Decision Process and Professional Judgment
Chapter 3 – Corporate Governance and Ethical Management
Chapter 4 – AICPA Code of Professional Conduct
Chapter 5 – Audit Responsibilities and Accounting Fraud
Chapter 6 – Legal and Regulatory Obligations in an Ethical Framework
Chapter 7 – Earnings Management and the Quality of Financial Reporting
Chapter 8 – International Financial Reporting: Ethics and Corporate Governance Considerations
Major Cases
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