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GRBU 814 - Accounting Ethics |
Ethical judgment is a foundation of the accounting profession. Those core values included objectivity, independence, integrity and professionalism. This course will serve as a general introduction to professional ethics in the accounting and business environments. We will discuss the fundamental ethical issues of business and society, the roles and responsibilities of the accounting and auditing profession, ethical behavior by management, and legal and professional guidelines that address the conduct will be considered within this course. This course is intended to provide the foundations upon which accountants employ ethical reasoning in their professional judgments. The course will further investigate the effectiveness of professional codes of ethics like those ascribed to by self-regulatory organizations (e.g. American Institute of Certified Public Accountants, New York Stock Exchange, and the Financial Accounting Standards Board) and regulatory agencies like Securities and Exchange Commission. In particular, the course will consider psychological, sociological, political and economic implications of ethical judgments within the context of accounting and business decisions. Several management and economic theories from agency/contracting theory and stakeholder analysis will be incorporated to evaluate the role of ethics in the business environment.
3.000 Credit hours 3.000 Lecture hours Levels: Pharmacy, Graduate, Pittsburgh Council on HE Schedule Types: Lecture Business Department Restrictions: Must be enrolled in one of the following Levels: Graduate |
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