Accounting Ethics –

acc557

(3 credits)

In this course, students focus on core values of the accounting profession such as ethical reasoning, integrity, objectivity, and independence. Topics include economics, price and consumer behavior, business and accounting issues, ethics and information technology, and professional standards.
This graduate-level course is 6 weeks. This course is available as part of a degree or certificate program. To enroll, speak with an Enrollment Advisor.

Business Issues

  • Analyze ethical challenges in measuring performance.
  • Explain the financial market events that lead to the 1933, 1934, and SOX acts.
  • Explain the Agency Problem.

Professional Standards

  • Identify professional standards and responsibilities for Certified Public Accountants.

Price and Consumer Behavior

  • Explain how the concepts of utility, income, and substitution predict consumer behavior when a price changes.
  • Apply the concept of elasticity to changes in product price, consumer income, and competitor price.
  • Analyze the interaction of supply, demand, and price ceilings on the market equilibrium price.

Ethical Situations II

  • Analyze ethical challenges for information technology.
  • Analyze ethical challenges in business contracts.

Ethical Situations I

  • Analyze ethical challenges in bankruptcy.
  • Analyze ethical challenges in debtor-creditor relationships.
  • Analyze ethical challenges in revenue recognition.

Economics

  • Analyze the characteristics of the market system and how they operate.
  • Explain the economizing problem and the models used in economics.
  • Explain the conditions necessary for market efficiency.
  • Distinguish between statements made from the perspectives of positive and normative economics.

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