Roselyn E. Morris

　　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.

作者簡介

Steven M. Mintz

　　現職：California Polytechnic State University

Roselyn E. Morris

　　現職：Texas State University