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Ethical Obligations and Decision-Making in Accounting: Text and Cases
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This text provides comprehensive coverage of the ethical and professional issues that accounting professionals encounter, and helps 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 instructors 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.
Chapter 2: Cognitive Processes and Ethical Decision Making in Accounting
Chapter 3: Organizational Ethics and Corporate Governance
Chapter 4: AICPA Code of Professional Conduct
Chapter 5: Fraud in Financial Statements and Auditor Responsibilities
Chapter 6: Motivation for Fraudulent Financial Reporting
Chapter 7: Consequences of Earnings Management: The Need for Ethical Leadership in Accounting
Chapter 8: Auditors’ Legal Liabilities and Defenses
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About the Author
Steven Mintz
Steven M. Mintz, DBA, CPA, is a professor of accounting in the Orfalea College of Business at the California Polytechnic State University–San 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 “Ethics Sage” and “Workplace Ethics Advice.”
William Miller
William F. Miller, EdD, CPA, CGMA, is a professor of accounting in the Accounting and Finance Department at the College of Business, University of Wisconsin, Eau Claire. Dr. Miller received his EdD from the University of Saint Thomas, Saint Paul, Minnesota. He also has over 23 years of professional accounting experience and maintains an active consulting practice. He has authored or co-authored over 20 publications, including a book on Giving Voice to Values in Accounting, and has won the Institute of Management Accountants Carl Menconi Ethics Case writing competition three times (2011, 2012, and 2015), and won the American Accounting Association’s Public Interest Section best contribution to teaching award in 2015.
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