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ISBN10: 1264643292 | ISBN13: 9781264643295

ISBN10: 1264643292
ISBN13: 9781264643295

* The estimated amount of time this product will be on the market is based on a number of factors, including faculty input to instructional design and the prior revision cycle and updates to academic research-which typically results in a revision cycle ranging from every two to four years for this product. Pricing subject to change at any time.

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This text primarily aims to make students aware of and increase their sensitivity to different accounting fraud schemes, put them in a position of accounting professionals who faced difficult ethical conflicts, and provide them with the tools, training, and skills to determine the most ethical course of action. By connecting key themes covered throughout the text, Mintz and Miller aim to empower future CPAs to both fulfill their professional responsibilities and make ethical decisions that align with their personal and professional values. The curriculum is flexible. Many of the case studies are intentionally brief to provide broader coverage of important topics while easily allowing additional materials to be incorporated when a more in-depth study is desired.

1. Ethical Reasoning: Implications for Accounting 
2. Cognitive Processes and Ethical Decision Making in Accounting 
3. Organizational Ethics and Corporate Governance 
4. AICPA Code of Professional Conduct 
5. Fraud in Financial Statements and Auditor Responsibilities 
6. Motivation for Fraudulent Financial Reporting 
7. Consequences of Earnings Management: The Need for Ethical Leadership in Accounting 
8. Auditors’ Legal Liabilities and Defenses

About the Author

Steven M. Mintz

Steven M. Mintz is a professor emeritus in accounting from the California Polytechnic State University–San Luis Obsipo. He holds a doctoral degree from George Washington University. He has published dozens of papers in the ethics space and is the co-author of a textbook on accounting ethics, Ethical Obligations and Decision Making in Accounting: Text & Cases.Professor Mintz has won several awards for his work including the 2015 Accounting Exemplar Award given out by the Public Interest, Ethics and Sustainability (PIES) section of the American Accounting Association. Steve’s case studies have won the Best Innovation in Teaching Award given out by the PIES in 2022 and 2023. He was selected for the Max Block Distinguished Article Award given out by The CPA Journal in December 2014 and March 2018. He received the Faculty Excellence Award from the California Society of CPAs. Steve also received the Distinguished Service Award from PIES in 2024.

William F Miller

William F. Miller, EdD, CPA, CGMA, is a professor of accounting in the Accounting and Finance Department at the College of Business, University of Wisconsin, Eau Claire. Dr. Miller received his EdD from the University of Saint Thomas, Saint Paul, Minnesota. He also has over 23 years of professional accounting experience and maintains an active consulting practice. He has authored or co-authored over 20 publications, including a book on Giving Voice to Values in Accounting, and has won the Institute of Management Accountants Carl Menconi Ethics Case writing competition three times (2011, 2012, and 2015), and won the American Accounting Association’s Public Interest Section best contribution to teaching award in 2015.  

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