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ACC 271

— Accounting Ethics

(4 units)

Analysis of accountants' professional responsibilities and ethics. Topics include the behavioral foundations of ethics in a business environment, how those elements affect accountants' integrity, objectivity, and independence. Professional standards related to accountants' conduct are also covered.

Topics

Topics explicitly listed in official catalogue description

Prerequisites & course information

Course Description: Analysis of accountants' professional responsibilities and ethics. Topics include the behavioral foundations of ethics in a business environment, how those elements affect accountants' integrity, objectivity, and independence. Professional standards related to accountants' conduct are also covered. Learning Activities: Lecture 4 hour(s). Enrollment Restriction(s): Restricted to Graduate School of Management students. Grade Mode: Letter. Learning Activities: Lecture 4 hour(s). Enrollment Restriction(s): Restricted to Graduate School of Management students. Grade Mode: Letter.

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