Accounting Ethics ((3))

Catalog description

This course will focus on the unique issues and obligations of professional accountants. We will begin this study with a discussion of why accounting ethics matters and why students should study ethics at this point in their academic career. Further, students will examine what it means to be a professional accountant and will discuss what virtues accountants must possess to best serve the public interest. Students will study the language of ethics and will be able to distinguish between principles and rules. High profile cases will be used to demonstrate the failings of the profession and individual accountants. An in-depth study of ethical standards for the various professional accounting organizations at the national and state levels will enable students to understand the ethical framework from which they will operate as professional accountants.