Eth 376 Essay

2303 words - 10 pages

| Syllabus School of Business ETH/376 Version 1 Accounting Ethics and Professional Regulations |
Copyright © 2011 by University of Phoenix. All rights reserved.

Course Description

This is an introductory course in ethics, providing a foundation in the nature of ethics, moral, legal, and social issues in the accounting and business environments. Students learn ethical reasoning, dealing with controversial issues, and the roles and responsibilities of accounting and auditing professionals. Other topics include a discussion of the AICPA Code of Professional Conduct and the Sarbanes-Oxley Act.


Faculty and students/learners will be held responsible for understanding ...view middle of the document...

| Day 3 | 2 |
Individual AICPA Code of Professional Conduct | Write a 350- to 750-word paper describing the purpose of the AICPA Code of Professional Conduct and why it is considered the foundation of ethical reasoning in accounting. Answer the following questions: * What do you think are the three most important purposes of the AICPA Code of Professional Conduct? * Why are those three the most important? Defend your answer. Format your paper consistent with APA guidelines. | Day 7 | 10 |

Week Two: Legal and Regulatory Issues and Financial Reporting |
| Details | Due | Points |
Objectives | 1 2.3 Determine the legality of financial reporting activities. 2.4 Determine compliance of financial reporting activities with applicable financial reporting standards. 2.5 Evaluate the ethicality of financial reporting activities. | | |
Readings | Read Ch. 6 & 7 of Ethical Obligations and Decision Making in Accounting. | | |
Participation | Participate in class discussion. | 4 out of 7 days | 2 |
Discussion Questions | Respond to weekly discussion questions. | Day 3 | 2 |
Learning Team Weekly Reflection | Discuss the previous week’s objectives with your team. Your discussion should include the topics you feel comfortable with, any topics you struggled with, and how the weekly topics relate to application in your field.Prepare a 350- to 1,050- word paper detailing the findings of your discussion. | Day 7 | 2 |
Learning Team Ethicality of Accounting Activities | Resource: Case 2-1, Cynthia Cooper and WorldCom in Ch. 2 of Ethical Obligations and Decision Making in Accounting Write a 1,200- to 1,500-word paper evaluating the ethicality of the Cynthia Cooper and WorldCom case. As a team, identify and discuss the accounting activities involved in the case. * Select the key accounting activity involved in the case. * Evaluate the accounting activity in terms of the AICPA Code of Professional Conduct. * Determine how the accounting activity was or was not equitable to internal and external stakeholders. * Determine which aspects of this accounting activity were ethical or unethical. * Identify the key individuals in this case. Each team member must select a different individual from the case to explain his or her ethical or unethical actions and how those actions influenced the events that occurred. Format your paper consistent with APA guidelines. | Day 7 | 12 |


Week Three: Corporate Governance |
| Details | Due | Points |
Objectives | 2 3.6 Determine the legality of corporate governance activities. 3.7 Evaluate the ethicality of corporate governance activities. | | |
Readings | Read Ch. 3 of Ethical Obligations and Decision Making in Accounting. | | |

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