Dec 07, 2022  
2020-2021 Undergraduate Academic Catalog 
2020-2021 Undergraduate Academic Catalog [ARCHIVED CATALOG]

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BA 4502 - Accounting Ethics

3 lecture hours 0 lab hours 3 credits
Course Description
This course examines current situations for accountants in business today and applies the principles of ethics using case studies. Emphasis on objectivity, rational decision making, critical thinking, and informed, compelling solutions is stressed throughout the course. The four areas of application are: (1) human resource issues, (2) external reporting concerns, (3) internal reporting concerns, and (4) international issues. This course will help satisfy a provision of TSBPA Rule 511.58, which requires that a three-semester hour course in ethics must be completed by individuals who apply to take the CPA Examination. The required course should include ethical reasoning, integrity, objectivity, independence and other core values. This course examines the need for an ethical system today, including an examination of social problems and the role of business in their solution. Special emphasis is placed on the Rules of Professional Conduct of the accounting profession. (prereq: BA 3595 )
Course Learning Outcomes
Upon successful completion of this course, the student will be able to:
  • Become aware of the role of business in solving global and domestic societal and business issues. This will be undertaken by study of the how business decisions are made, and by examination of related ethical issues
  • Apply critical thinking to new situations
  • Obtain familiarity with the major concepts elaborated in the current Rules of Professional Conduct of the accounting profession
  • Improve research skills and written and oral communications skills through the preparation and presentation of reports
  • Name, describe, and apply ethical theories in determining moral frameworks that exist in business today

Prerequisites by Topic
  • None

Course Topics
  • Ethical reasoning: implications for accounting
  • Cognitive processes and ethical decision making in accounting
  • Organizational ethics and corporate governance
  • Ethics and professional judgment in accounting
  • Fraud in financial statements and auditor responsibilities
  • Legal, regulatory, and professional obligations of auditors
  • Earnings management
  • Ethical leadership and decision making in accounting
  • Professional ethics; project

Carol Mannino

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