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

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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