The overriding philosophy of this text is that the ethical obligations of accountants and auditors are best understood in the context of professional responsibilities including one’s role in the corporate governance system, the requirements of financial reporting, the audit function, obligations to prevent and detect fraud, and legal liabilities. Ethical Obligations and Decision Making in Accounting was written to guide accountants past a scandal filled age. Our book is entirely devoted to helping students cultivate the ethical commitment needed to ensure that their work meets the highest standards of integrity, independence, and objectivity. Ethical Obligations and Decision Making in Accounting is designed to provide the instructor with the best flexibility and pedagogical effectiveness of any book on the market. To that end, it includes numerous features designed to make both learning and teaching easier.
Chapter 1: Ethics Foundation for Decision Making in AccountingCase 1.1: A Student's DilemmaCase 1.2: Ed Giles and Susan RegasCase 1.3: Jason TybellCase 1.4: Lone Star School DistrictCase 1.5: Reneging on a PromiseChapter 2: Ethical ReasoningCase 2.1: A Faulty BudgetCase 2.2: Better Boston BeansCase 2.3: Eating TimeCase 2.4: Is Internal Whistle Blowing “Right?”Case 2.5: Play BallCase 2.6: Supreme Designs, Inc.Case 2.7: The City of West Buckle, OutermananaCase 2.8: The CPA Review CourseCase 2.9: The Ethics of iPodingCase 2.10: The Tax ReturnChapter 3: Ethics in BusinessCase 3.1: Bhopal, IndiaCase 3.2: Bubba Tech, Inc. (BTI)Case 3.3: Hot & Cold, Inc.Case 3.4: Lupeville Senior CareCase 3.5: Milton Manufacturing CompanyCase 3.6: Taking Care of BusinessCase 3.7: Telecommunications, Inc.Case 3.8: The Federal False Claims ActCase 3.9: The State of NirvanaCase 3.10: Wi-Fi Security: “We Spy for U”Chapter 4: Ethics in Accounting: Ethical Obligations and Decision MakingCase 4.1: Beauda Medical CenterCase 4.2: Campus Sports & Fitness Health ClubCase 4.3: Cleveland Custom CabinetsCase 4.4: Family Games, Inc.Case 4.5: First Community ChurchCase 4.6: JuggyfrootCase 4.7: Phar-MorCase 4.8: The New CEOCase 4.9: The New Staff MemberCase 4.10: ZZZZ BestChapter 5: Legal and Regulatory Obligations in an Ethical FrameworkCase 5.1: Busyboto Scooter Sales, Inc.Case 5.2: Foreign Corrupt Practices ActCase 5.3: KnowledgeWareCase 5.4: Reznor v. J. Artist Management (JAM), Inc.Case 5.5: Second National Bank v. First National BankCase 5.6: The Enron 410K Retirement PlanCase 5.7: The Ethics of the Private Securities Litigation Reform Act (PSLRA)Case 5.8: The LecturerCase 5.9: Whistle Blowing under Sarbanes-OxleyCase 5.10: Who is Responsible?Chapter 6: Professional Responsibilities and Ethical Obligations in AuditingCase 6.1: Arthur Anderson, RIPCase 6.2: Audit Client ConsiderationsCase 6.3: Bubba and RufusCase 6.4: HealthSouthCase 6.5: Imperial Valley Thrift and LoanCase 6.6: Kazweski & DooktaviskiCase 6.7: Marcus YamabutoCase 6.8: Peachtree Enviro-Management SystemsCase 6.9: The Audit ReportChapter 7: Earnings Management and the Quality of Financial ReportingCase 7.1: Cubbies CableCase 7.2: Edvid, Inc.Case 7.3: Excello TelecommunicationsCase 7.4: Fannie Mae: The Government's EnronCase 7.5: Florida TransportationCase 7.6: Gelt and MoolaCase 7.7: Parmalat: Europe's EnronCase 7.8: Solutions Network, Inc.Case 7.9: Sweat Hog Construction CompanyCase 7.10: United Thermostatic Controls