Ethical Obligations and Decision-Making in Accounting:Text and Cases(4版) epub pdf txt mobi 電子書下載 2024

圖書介紹

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著者

齣版者出版社：華泰文化訂閱出版社新書快訊新功能介紹

翻譯者

齣版日期出版日期：2016/11/01

語言語言：英文

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發錶於2024-05-15

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圖書描述

1. Expanded discussion of ethics to engage students to better understand their own behavior. These are incorporated in addressing ethical obligations under professional codes of conduct and in areas such as whistle-blowing obligations.

　　2. Public interest and ethical considerations in developing international financial reporting standards, corporate governance systems, and global bribery.

　　3. Giving Voice to Values (GVV) approach is explained and used throughout the text.

　　4. Cases: Cases taken from the files of the SEC and discussion questions. There are 160 discussion questions and 76 cases, one third of which are from the SEC enforcement files. Many of the cases deal with well-known examples of financial statement fraud in the U.S. and some of the international cases.

　　5. Coverage of IFRS and several international financial reporting cases.

　　6. Six additional major cases that can be used for comprehensive testing, a group project, or research assignment.

　　7. A separate chapter covers the critical issues facing the accounting profession, including how to control earnings management and how to improve the quality of financial reports.

著者信息

作者簡介

Steven M. Mintz

　　現職：California Polytechnic State University

Roselyn E. Morris

　　現職：Texas State University

Ethical Obligations and Decision-Making in Accounting:Text and Cases(4版) epub pdf txt mobi 電子書下載

圖書目錄

Ch 1 Ethical Reasoning: Implications for Accounting
Ch 2 Cognitive Process and Ethical Decision Making in Accounting
Ch 3 Organizational Ethics and Corporate Governance
Ch 4 Ethics and Professional Judgment in Accounting
Ch 5 Fraud in Financial Statements and Auditor Responsibilities
Ch 6 Legal, Regulatory, and Professional Obligations of Auditors
Ch 7 Earnings Management
Ch 8 Ethical Leadership and Decision-Making in Accounting

MAJOR CASES
INDEXES