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<strong>Note: This is a Stand alone book and does not include Access Card/Code.The overriding philosophy of this text is to provide the instructor with comprehensive coverage of ethical and professional issues encountered by accounting professionals. The book is devoted to helping students cultivate the ethical commitment needed to ensure that their work meets the highest standards of integrity, independence, and objectivity. <strong>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.
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Ethical Obligations and Decision Making in Accounting Text and Cases Fourth Edition Steven M. Mintz, DBA, CPA Professor of Accounting California Polytechnic State University, San Luis Obispo Roselyn E. Morris, Ph.D., CPA Professor of Accounting Texas State University–San Marcos ETHICAL OBLIGATIONS AND DECISION MAKING IN ACCOUNTING: TEXT AND CASES, FOURTH EDITION Published by McGraw-Hill Education, 2 Penn Plaza, New York, NY 10121. Copyright © 2017 by McGraw-Hill Education. All rights reserved. Printed in the United States of America. Previous editions © 2014, 2011 and 2008. No part of this publication may be reproduced or distributed in any form or by any means, or stored in a database or retrieval system, without the prior written consent of McGraw-Hill Education, including, but not limited to, in any network or other electronic storage or transmission, or broadcast for distance learning. Some ancillaries, including electronic and print components, may not be available to customers outside the United States. This book is printed on acid-free paper. 1 2 3 4 5 6 7 8 9 0 QVS 1 0 9 8 7 6 5 4 3 ISBN 978-1-259-54347-0 MHID 1-259-54347-1 Senior Vice President, Products & Markets: Kurt L. Strand Vice President, General Manager, Products & Markets: Marty Lange Vice President, Content Design & Delivery: Kimberly Meriwether David Managing Director: Tim Vertovec Senior Brand Manager: Natalie King Director, Product Development: Rose Koos Director of Digital Content: Patricia Plumb Lead Product Developer: Kristine Tibbetts Senior Product Developer: Rebecca Mann Marketing Manager: Kyle Burdette Senior Digital Product Analyst: Xin Lin Senior Director, Content Design & Delivery: Linda Avenarius Program Manager: Daryl Horrocks Content Project Manager: Angela Norris Buyer: Jennifer Pickel Designer: Tara McDermott Content Licensing Specialists: Jacob Sullivan / Melissa Homer Cover Image: (c) Olaser/Getty Images Compositor: SPi Global Typeface: STIX Mathjax Main 10/12 Printer: Quad/Graphics All credits appearing on pages or at the end of the book are considered to be an extension of the copyright page. Library of Congress Cataloging-in-Publication Data Names: Mintz, Steven M., author. | Morris, Roselyn E., author. Title: Ethical obligations and decision making in accounting : text and cases / Steven M. Mintz, DBA, CPA, Professor of Accounting California Polytechnic State University, San Luis Obispo, Roselyn E. Morris, Ph.D., CPA, Professor of Accounting Texas State University-San Marcos. Description: Fourth Edition. | New York, NY : McGraw-Hill Education, 2016. | Revised edition of the authors' Ethical obligations and decision making in accounting, 2014. Identifiers: LCCN 2015044426 | ISBN 9781259543470 (alk. paper) Subjects: LCSH: Accountants--Professional ethics--United States--Case studies. Classification: LCC HF5616.U5 M535 2016 | DDC 174/.4--dc23 LC record available at http://lccn.loc.gov/2015044426 The Internet addresses listed in the text were accurate at the time of publication. The inclusion of a Web site does not indicate an endorsement by the authors or McGraw-Hill Education, and M