Chapter 1. Ethical Reasoning: Implications for Accounting 30
Chapter 2. Cognitive Processes and Ethical Decision Making in Accounting 75
Chapter 3. Organizational Ethics and Corporate Governance 131
Chapter 4. AICPA Code of Professional Conduct 203
Chapter 5. Fraud in Financial Statements and Auditor Responsibilities 257
Chapter 6. Motivation for Fraudulent Financial Reporting 311
Chapter 7. Consequences of Earnings Management: The Need for Ethical Leadership in Accounting 374
Chapter 8. Auditors' Legal Liabilities and Defenses 428
Major Cases 478

*The digital edition does not include access codes to additional material or programs mentioned in the book.