ECON 137

Accounting Ethics

University of California, Merced · UGRD · Fall 2026

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Provides the ethical grounding that accountants need both to identify ethical issues that they might face and to respond effectively to them. Introduces both the major theoretical ethical reasoning models and the ethical principles included in the Codes of Professional Conduct disseminated by the major accounting organizations. Presents a range of ethics-related issues, including the causes of ethical violations and frauds, whistle blowing, and the design and operation of company compliance and ethics programs.

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Class #california_merced-0673Fall 2026UGRD4 credits
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