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Ethical Obligations and Decision-Making in Accounting: Text and Cases(3版)

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

作者:Steven MintzRoselyn Morris 
出版社:華泰文化
出版日期:2015-01-13
語言:英文   
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$ 1081
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高等教育
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圖書名稱:Ethical Obligations and Decision-Making in Accounting: Text and Cases(3版)

內容簡介

  ‧A comprehensive teaching support package, featuring PowerPoint slides, a Test Bank, grading suggestions and rubrics, and more.

  ‧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. including Adelphia, America Online, Cendant, Enron, Fannie Mae, HealthSouth, Lucent Technologies, Bernie Madoff, MicroStrategy, Sunbeam, Tyco, Waste Management, WorldCom, Xerox, and ZZZZ Best. Some of the international cases include Parmalat, Royal Ahold, Royal Dutch Shell, Satyam, and Siemens. There is also a new classic Harvard case, The Parable of the Sadhu.

  ‧Coverage of IFRS and several international financial reporting cases.

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

  ‧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.

  ‧Steve Mintz is a well-known educator and author in accounting ethics who teaches at Claremont McKenna in California, having previously been the chair at Southwest Texas State. Roselyn Morris not only currently teaches the accounting ethics course at Texas State University, but also serves on the Texas Qualifications Committee that approves all of the syllabi for the accounting ethics course.
 

作者介紹

作者簡介

Steven Mintz


  現職:California Polytechnic State University

Roselyn Morris

  現職:Texas State University
 

目錄

Ch 1 Ethical Reasoning: Implications for Accounting
Ch 2 Accountants? Ethical Decision Process and Professional Judgment
Ch 3 Corporate Governance and Ethical Management
Ch 4 AICPA Code of Professional Conduct
Ch 5 Audit Responsibilities and Accounting Fraud
Ch 6 Legal and Regulatory Obligations in an Ethical Framework
Ch 7 Earnings Management and the Quality of Financial Reporting
Ch 8 International Financial Reporting: Ethics and Corporate Governance Considerations

Major Cases
Major Cases1:Adelphia Communications Corporation
Major Cases2:Royal Ahold N.V.(Ahold)
Major Cases3:MicroStrategy,INC.
Major Cases4:Cendant Corporation
Major Cases5:Navistar International
Major Cases6:Waste Management
 

詳細資料

  • ISBN:9789814581295
  • 叢書系列: 會計其他
  • 規格:平裝 / 597頁 / 普通級 / 單色印刷 / 3版
  • 出版地:台灣
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