Ethical Issues in Business and Accounting

Catalog description

This course examines moral development and ethical choices within the framework of business and accounting. Psychological, social, and other theories used to predict human choices are introduced and applied to the current practice and environments of public and corporate accounting. A review of the development of the post-Sarbanes-Oxley ethical environment in the U.S. is included. The dilemmas commonly encountered by accounting professionals and their accepted solutions are also examined.