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

　　‧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.

作者簡介

Steven Mintz

　　現職：California Polytechnic State University

Roselyn Morris

　　現職：Texas State University