Ethics in Accounting

Catalog description

Ethics in Accounting: A study of ethics in the accounting profession. Emphasis is placed on the theories of ethics and their applications; the Texas State Board of Accountancy's rules of ethics; the AICPA's Code of Professional Conduct; implications of the Sarbanes-Oxley Act; and eithical conditions required by the Securities Exchange commission. Course is restricted to accounting majors. ( ACCT 5329 is cross-listed as ACCT 3329. However, in accordance with the catalog requirements for undergraduate courses taken for graduate credit, ACCT 5329 requires additional coursework to be determined by the instructor.)