Table of Contents Chapter 1 – Ethical Reasoning: Implications for Accounting Chapter 2 – Accountants’ Ethical Decision Process and Professional Judgment Chapter 3 – Corporate Governance and Ethical Management Chapter 4 – AICPA Code of Professional Conduct Chapter 5 – Audit Responsibilities and Accounting Fraud Chapter 6 – Legal and Regulatory Obligations in an Ethical Framework Chapter 7 – Earnings Management and the Quality of Financial Reporting Chapter 8 – International Financial Reporting: Ethics and Corporate Governance Considerations Major Cases