- Highlight, take notes, and search
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This text provides comprehensive coverage of the ethical and professional issues that accounting professionals encounter, and helps 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 instructors 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 2: Cognitive Processes and Ethical Decision Making in Accounting
Chapter 3: Organizational Ethics and Corporate Governance
Chapter 4: AICPA Code of Professional Conduct
Chapter 5: Fraud in Financial Statements and Auditor Responsibilities
Chapter 6: Motivation for Fraudulent Financial Reporting
Chapter 7: Consequences of Earnings Management: The Need for Ethical Leadership in Accounting
Chapter 8: Auditors’ Legal Liabilities and Defenses


By prompting students to engage with key concepts, while continually adapting to their individual needs, Connect activates learning and empowers students to take control resulting in better grades and increased retention rates. Proven online content integrates seamlessly with our adaptive technology, and helps build student confidence outside of the classroom.
SmartBook® 2.0
Available within Connect, SmartBook 2.0 is an adaptive learning solution that provides personalized learning to individual student needs, continually adapting to pinpoint knowledge gaps and focus learning on concepts requiring additional study. SmartBook 2.0 fosters more productive learning, taking the guesswork out of what to study, and helps students better prepare for class. With the ReadAnywhere mobile app, students can now read and complete SmartBook 2.0 assignments both online and off-line. For instructors, SmartBook 2.0 provides more granular control over assignments with content selection now available at the concept level. SmartBook 2.0 also includes advanced reporting features that enable instructors to track student progress with actionable insights that guide teaching strategies and advanced instruction, for a more dynamic class experience.

Your text has great instructor tools, like presentation slides, instructor manuals, test banks and more. Follow the steps below to access your instructor resources or watch the step-by-step video.
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- Then, under "Find a Title," search by title, author, or subject
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- Go to your Connect course homepage
- In the top navigation, select library to access the title's instructor resources