Ethical obligations and decision making in accounting : text and cases
著者
書誌事項
Ethical obligations and decision making in accounting : text and cases
McGraw-Hill, 2008
McGraw-Hill international ed
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注記
Includes indexes
内容説明・目次
内容説明
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.
目次
Chapter 1: Ethics Foundation for Decision Making in Accounting Case 1.1: A Student's Dilemma Case 1.2: Ed Giles and Susan Regas Case 1.3: Jason Tybell Case 1.4: Lone Star School District Case 1.5: Reneging on a Promise Chapter 2: Ethical Reasoning Case 2.1: A Faulty Budget Case 2.2: Better Boston Beans Case 2.3: Eating Time Case 2.4: Is Internal Whistle Blowing "Right?" Case 2.5: Play Ball Case 2.6: Supreme Designs, Inc. Case 2.7: The City of West Buckle, Outermanana Case 2.8: The CPA Review Course Case 2.9: The Ethics of iPoding Case 2.10: The Tax Return Chapter 3: Ethics in Business Case 3.1: Bhopal, India Case 3.2: Bubba Tech, Inc. (BTI) Case 3.3: Hot & Cold, Inc. Case 3.4: Lupeville Senior Care Case 3.5: Milton Manufacturing Company Case 3.6: Taking Care of Business Case 3.7: Telecommunications, Inc. Case 3.8: The Federal False Claims Act Case 3.9: The State of Nirvana Case 3.10: Wi-Fi Security: "We Spy for U" Chapter 4: Ethics in Accounting: Ethical Obligations and Decision Making Case 4.1: Beauda Medical Center Case 4.2: Campus Sports & Fitness Health Club Case 4.3: Cleveland Custom Cabinets Case 4.4: Family Games, Inc. Case 4.5: First Community Church Case 4.6: Juggyfroot Case 4.7: Phar-Mor Case 4.8: The New CEO Case 4.9: The New Staff Member Case 4.10: ZZZZ Best Chapter 5: Legal and Regulatory Obligations in an Ethical Framework Case 5.1: Busyboto Scooter Sales, Inc. Case 5.2: Foreign Corrupt Practices Act Case 5.3: KnowledgeWare Case 5.4: Reznor v. J. Artist Management (JAM), Inc. Case 5.5: Second National Bank v. First National Bank Case 5.6: The Enron 410K Retirement Plan Case 5.7: The Ethics of the Private Securities Litigation Reform Act (PSLRA) Case 5.8: The Lecturer Case 5.9: Whistle Blowing under Sarbanes-Oxley Case 5.10: Who is Responsible? Chapter 6: Professional Responsibilities and Ethical Obligations in Auditing Case 6.1: Arthur Anderson, RIP Case 6.2: Audit Client Considerations Case 6.3: Bubba and Rufus Case 6.4: HealthSouth Case 6.5: Imperial Valley Thrift and Loan Case 6.6: Kazweski & Dooktaviski Case 6.7: Marcus Yamabuto Case 6.8: Peachtree Enviro-Management Systems Case 6.9: The Audit Report Chapter 7: Earnings Management and the Quality of Financial Reporting Case 7.1: Cubbies Cable Case 7.2: Edvid, Inc. Case 7.3: Excello Telecommunications Case 7.4: Fannie Mae: The Government's Enron Case 7.5: Florida Transportation Case 7.6: Gelt and Moola Case 7.7: Parmalat: Europe's Enron Case 7.8: Solutions Network, Inc. Case 7.9: Sweat Hog Construction Company Case 7.10: United Thermostatic Controls
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