ETHICAL OBLIGATIONS AND DECISION MAKING IN ACCOUNTING TEXT AND CASES

"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.