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

Steven M. Mintz, DBA, CPA, is a professor of accounting in the Orfalea College of Business at the California Polytechnic State UniversitySan 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. Roselyn E. Morris, Ph.D., CPA, is a professor of accounting in the Accounting Department at the McCoy College of Business, Texas State UniversitySan Marcos. Dr. Morris received her Ph.D. in business administration from the University of Houston. She is a past president of the Accounting Education Foundation and chair of the Qualifications Committee of the Texas Board of Public Accountancy. Dr. Morris has received the Outstanding Educator Award from the Texas Society of CPAs.

Table of Contents

Ch. 1 Ethical Reasoning: Implications for Accounting
Ch. 2 Cognitive Processes 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