ETH/557 - Accounting Ethics
Course Description
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 course is 6 weeks.
This course has a prerequisite. Please see details in the Prerequisite section below.
PLEASE NOTE:
Attendance and participation are mandatory in all university courses, and specific requirements may differ by course. If attendance requirements are not met, a student may be removed from the course. Please review the Course Attendance Policy in the Catalog for more information.
Course Objectives
Ethical Reasoning and Decision Making
- Analyze the importance of applying ethical reasoning, integrity, and objectivity to the accounting profession.
- Examine the influence of professional judgment, ethical leadership, and professional accounting standards on decision-making for accounting issues.
Organizational Ethics and Governance
- Describe business procedures, governance components, and legal obligations that promote an ethical organizational climate and reduce accounting fraud.
Professional Judgment and Ethical Issues
- Examine the influence of professional judgment, ethical leadership, and professional accounting standards on decision-making for accounting issues.
Fraud and Legal Obligations
- Describe business procedures, governance components, and legal obligations that promote an ethical organizational climate and reduce accounting fraud.
Earnings Management and Accurate Reporting
- Explain the purpose of earnings management and the motivations to manage earnings in an unethical manner.
Ethical Leadership and Professional Standards
- Analyze the importance of applying ethical reasoning, integrity, and objectivity to the accounting profession.
- Examine the influence of professional judgment, ethical leadership, and professional accounting standards on decision-making for accounting issues.
Notes
During the checkout process you will be prompted to provide proof of the requirement(s). If you completed the prerequisite at another institution be prepared to upload an official/unofficial transcript. If you have questions about meeting the prerequisite requirements for this course please contact an enrollment representative.Prerequisites
This graduate level course requires proof of completion of a Bachelor's degree. Be prepared to provide documentation during the checkout process.
Disclaimers
The University of Phoenix reserves the right to modify courses.
While widely available, not all programs are available in all locations or in both online and on-campus formats. Please check with a University Enrollment Representative
Transferability of credit is at the discretion of the receiving institution. It is the student’s responsibility to confirm whether or not credits earned at University of Phoenix will be accepted by another institution of the student’s choice.