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Assignment 1 Review Of Accounting Ethics Syllabus

AC6230: Issues in Accounting Ethics - Syllabus

Instructor Information

Refer to Discussion Forum, Facilitator Introduction and Expectations

Course Title

Issues in Accounting Ethics

Course Number

AC6230

Former Course Numbers: MBAA623/MSAA623

Course Description

This case addresses issues in accounting ethics including how to deal with ethical dilemmas, codes of ethical conduct for accountants, cultural issues in companies that lead to ethical collapse, US regulations for accountant’s ethical conduct, the importance of auditor independence, and how to evaluate ethics cases.

Prerequisite Courses

MSA/MBA enrolled students

Course Outcomes

Upon completion of this course, learners should be able to:

  1. Identify signs of ethical collapse in an organization.
  2. Apply the AICPA’s Six-Step Approach to Resolving an Accounting Ethical Dilemma.
  3. Describe the key code sections of the AICPA’s Code of Ethical Conduct.
  4. Explain the International Ethics Standards Board for Accountants (IESBA) and its role in establishing requirements of the International Federation of Accountants (IFAC) Code of Ethics for Professional Accountants.
  5. Apply the independence requirements that apply when an auditor performs audit procedures on a U.S. company that supports an audit report based upon the auditing standards of another country, or the International Standards of Accounting
  6. Distinguish between independence in fact and independence in appearance.
  7. Identify the US regulations for accountant’s ethical behavior
  8. Theories of ethical frameworks

Course Materials

Required Texts

Cooper, C. (2009). Extraordinary circumstances: The journey of a corporate whistleblower. New York, NY: Wiley. Ethical Obligations and Decision-Making in Accounting: Text and Cases 4th Edition
McGraw-Hill Connect.
ISBN10: 125973014X | ISBN13: 9781259730146
http://www.mheducation.com/highered/product/ethical-obligations-decision-making-accounting-text-cases-mintz- morris/M1259543471.html

Jennings, M. (2006). The seven signs of ethical collapse. New York, NY: St. Martin’s Griffen.

Various journal articles, cases, and websites: Listed in Weeks 1 through 8.

Required Resources:

Internet access.

Technology Tools:

Minimum Technology Requirements

Optional Materials:

None.

Pre- Assignment

Online Offering Format: none

Course Assignments and Activities

Week TitleReadingsGraded Assignments or Assessments
1.Introduction to Issues in Accounting EthicsChapter 1 of the textbook

Assignments: 7% Written Assignment:

  • None
  • Introduction (ungraded)
  • Discussion 2% Pre-assessment 2%

McGraw-Hill Connect Homework: 3% Discussions:

2. Accounting Ethics Decision Making and Ethical FrameworksChapter 2 of the textbook

Assignments: 10%

Written Assignments 5%

  • AICPA Six Step Approach to Resolving an Ethical Dilemma
  • Discussion 2%

McGraw-Hill Connect Homework: 3% Discussion:

3. Accounting Ethics at the Organizational-level and Corporate GovernanceChapter 3 of the textbook.

Jennings, M. (2006). The seven signs of ethical collapse. New York, NY: St. Martin’s Griffen.

Assignments: 10%

Written Assignments: 5%

  • Seven Deadly Signs of Ethical Collapse Assignment
  • Discussion 2%

McGraw-Hill Connect Homework: 3% Discussions:

4. Ethics and Professional Judgment in AccountingRead Chapter 4 of the textbook

Assignments: 16%

  • Midterm Exam 11%
  • Discussion 2%

McGraw-Hill Connect Homework: 3% Discussions:

5. Accounting Ethics and the Regulatory EnvironmentRead Chapter 6 of the textbook

Tough Choices: Ethical Decisions in Whistleblowing

Assignments: 10%

Written Assignments 5%

  • Tough Choices: Ethical Decisions in Whistleblowing
  • Discussion 2%

McGraw-Hill Connect Homework: 3% Discussions:

6. Earnings Management and Financial Statement MisstatementsRead Chapter 7 of the textbook

Assignments: 5%

McGraw-Hill Connect Homework: 3% Discussions:

7. Financial Statement Fraud and Auditor ResponsibilitiesRead Chapter 5 of the textbook

Cooper, C. (2009). Extraordinary circumstances: The journey of a corporatewhistleblower. NY: Wiley.

Assignments: 20%

Project 15%

  • Read; Cooper, C. (2009). Extraordinary circumstances: The journey of a corporate whistleblower. NY: Wiley. Prepare a 6-8

page single-spaced paper answering 10 questions provided, in APA format.

  • Prepare a power point presentation summarizing the final paper. Include 12-15 slides and include 150 word speaker’s notes.
  • Discussion 2%

McGraw-Hill Connect Homework: 3%

Discussions:

8. Ethical LeadershipRead Chapter 8 of the textbook

Assignments 22%

McGraw-Hill Connect Homework: 3% Final Exam 15%

Post-Assessment 2%

Discussions:

  MAXIMUM Possible PERCENTAGE 100%

 

*See Maximum Points from Course Assignments and Activities Table.

ASSIGNMENT SUMMARY POINT TOTALS

DeliverablesPoints
Homework Assignments: (3 @ 5 pts each)15
McGraw-Hill Connect Weekly Assignments (8@ 3 points each)24
Forum Discussions (8 @ 2 points each)16
Mid-term Exam11
Final Exam15
Research Project: 6 to 8-page APA paper (Due Saturday, Week 8)15
Pre and Post Assessments4
Total100
Extra Credit2

 

WeekPoints by Week
Week 17
Week 210
Week 310
Week 416
Week 510
Week 65
Week 720
Week 822
Total100
Extra Credit2

CBE Policies

Review the CBE Policies on the Regis University website.

OTHER INFORMATION

NOTE TO LEARNERS: On occasion, the course facilitator may, at his or her discretion, alter the Learning Activities shown in this Syllabus. The alteration of Learning Activities may not, in any way, change the Learner Outcomes or the grading scale for this course as contained in this syllabus. Examples of circumstances that could justify alterations in Learning Activities could include number of learners in the course; compelling current events; special facilitator experience or expertise; or unanticipated disruptions to class session schedule.

 

AC 4910: Accounting Ethics - Syllabus

Instructor Information

Refer to Discussion Forum, Facilitator Introduction and Expectations

Course Number

 AC 491/ AC 4910

Course Title

Accounting Ethics

Course Description

Examines the ethical responsibilities of accountants in the business environment, both individually and within an organization. Focuses on various frameworks for ethical decision making, accounting codes of conduct, accountants' responsibilities for ethical behavior, and the current state of the accounting profession based on past and current ethical dilemmas faced by the profession. (3 semester hours)

Prerequisite Courses

AC 410C, AC 440, AC 480 (AC 4120, AC 4400, AC 4800)

Course Outcomes

Upon completion of this course, learners should be able to:

  1. Describe the reasons and pressure imposed on accountants that may lead to unethical or questionable behavior in their careers.
  2. Using different theories or models of ethical behavior, propose a solution to an ethical dilemma.
  3. Create a personal/professional ethical framework to assist you in resolving ethical situations.
  4. Compare and contrast various authoritative sources to determine which sources’ codes of conduct are most appropriate for a particular accounting service.
  5. Apply appropriate authoritative source’s code of conduct to resolve various ethical dilemmas faced by accountants in a given situation.
  6. Discuss the legal liability and its implications that are associated with the accounting profession.
  7. Employ lessons learned from past and current scandals/crises to situations that accountants may face during their careers.

Course Materials

Required Texts

Duska, Ronald, Duska, Brenda Shay, Ragatz, Julie Anne (2011). Accounting Ethics, (2nd ed.). West Sussex, United Kingdom: Wiley-Blackwell. ISBN: 978-1-4443-7589-1 (ebook)

Required Technology Tools

Minimum Technology Requirements

Optional Materials

None

Related Standards

Course Assignments and Activities

Course Assignments and Activities for Classroom-based Classes

TopicsReadingsAssignments or Assessments
and Associated Points

Pre-class

Text: Chapter 1

Assignment: Pressures on Accountants Paper– 7 points
 [Due first Night of Class]

1. The role of Ethics in accounting

See above

In class Participation (5 points)

Assignment – See above  - 7 points

2. The ethical framework

Text: Chapters 2-3
                           

Assignment: Ethical Model Application Paper – 7 points

In class participation – 5 points

3. Developing your ethical framework

Text: Chapters 2-3

Assignment: Ethical Framework Paper – 10 points

In class participation – 5 points

4. Professional standards/Codes of Conduct

Text: Chapters 4-6

Assignment Authoritative Guidance Paper –6 points

In class participation – 5 points

5. Applying standards to various accounting services

Text: Chapters 7-9

Assignment: AICPA Code of Conduct Presentation.  – 6 points

In class participation – 5 points

6. Legal liability

N/A

Assignment: Legal Liability Paper. – 6 points

In class participation – 5 points

7. Corporate Malfeasance, Whistleblowing, Bounty Hunting and Other Current Issues

Text: Chapter 10 and Afterward: Current Debates on Accounting Issues

Assignment: Whistleblowing/Bounty Hunting Paper.– 8 points

In class participation – 5 points

8. What will I do when I am faced with an ethical accounting dilemma?

IACEW. (2013). Framework for resolving ethical problems and resources for resolving ethical dilemmas. Retrieved from http://www.icaew.com/en/technical/ethics/resolving-ethical-problems/framework-for-resolving-ethical-problems

Leibowitz, M. A., & Reinstein, A. (2009). Help for solving CPAs' ethical dilemmas. Journal Of Accountancy, 207(4), 30-34. Ziemba, S. (2012). Ethics IQ quiz. Journal Of Accountancy, 214(4), 22-24.

Assignment #1: Accounting Codes of Conduct. – 10 points

 

In class participation – 5 points

Total = 100 points

Course Assignments and Activities for Online Classes

TopicsReadingsAssignments or Assessments
and Associated Points

1. The role of Ethics in accounting

Text: Chapter 1

Assignment: Pressures on Accountants Paper– 7 points

Week 1 Discussions – 5 points

2. The ethical framework

Text: Chapters 2-3
                           

Assignment: Ethical Model Application Paper – 7 points

Week 2 Discussions – 5 points

3. Developing your ethical framework

Text: Chapters 2-3

Assignment: Ethical Framework Paper – 10 points

Week 3 Discussions – 5 points

4. Professional standards/Codes of Conduct

Text: Chapters 4-6

Assignment Authoritative Guidance Paper –6 points

Week 4 Discussions – 5 points

5. Applying standards to various accounting services

Text: Chapters 7-9

Assignment: AICPA Code of Conduct Presentation.  – 6 points

Week 5 Discussions – 3 points

6. Legal liability

N/A

Assignment: Legal Liability Paper. – 6 points

Week 6 Discussions – 5 points

7. Corporate Malfeasance, Whistleblowing, Bounty Hunting and Other Current Issues

Text: Chapter 10 and Afterward: Current Debates on Accounting Issues

Assignment: Whistleblowing/Bounty Hunting Paper.– 8 points

Week 7 Discussions – 5 points

8. What will I do when I am faced with an ethical accounting dilemma?

IACEW. (2013). Framework for resolving ethical problems and resources for resolving ethical dilemmas. Retrieved from http://www.icaew.com/en/technical/ethics/resolving-ethical-problems/framework-for-resolving-ethical-problems

Leibowitz, M. A., & Reinstein, A. (2009). Help for solving CPAs' ethical dilemmas. Journal Of Accountancy, 207(4), 30-34. Ziemba, S. (2012). Ethics IQ quiz. Journal Of Accountancy, 214(4), 22-24.

Assignment #1: Accounting Codes of Conduct. – 10 points

Week 8 Discussions – 5 points

Total = 100 points

Grading Scale

Letter GradePercentageGrade Point
A93 to 1004.00
A–90 to less than 933.67
B+87to less than 903.33
B83 to less than 873.00
B–80 to less than 832.67
C+77 to less than 802.33
C73 to less than 772.00
C–70 to less than 731.67
D+67 to less than 701.33
D63 to less than 671.00
D–60 to less than 63.67
FLess than 600

CBE Policies

Review the CBE Policies on the Regis University website.

OTHER INFORMATION

NOTE TO LEARNERS: On occasion, the course facilitator may, at his or her discretion, alter the Learning Activities shown in this Syllabus. The alteration of Learning Activities may not, in any way, change the Learner Outcomes or the grading scale for this course as contained in this syllabus. Examples of circumstances that could justify alterations in Learning Activities could include number of learners in the course; compelling current events; special facilitator experience or expertise; or unanticipated disruptions to class session schedule.