Ethical issues are addressed throughout the course by incorporation in the text and lectures at appropriate places. Emphasis is place on ethical issues related to earnings management decisions. It is common in business for presure to "make the numbers" leading to manipulation of reported financial accounting numbers through means that are not always ethical or in accordance with generally accepted accounting principles. In addition to discussion at the appropriate place in the text and the lectures, four specific "Management Application (MA) Cases" are covered during the semester, which includes both a written analysis of the issue as well as group discussions in class. These MA cases account for 20% of each students grade for the course.
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