Ethics II

1.5 units

This course is part of a two-course sequence to develop a rigorous understanding of ethical decision-making in accounting and auditing, grounded in professional responsibility and moral judgment. Students examine ethical frameworks and their application to real-world challenges, including financial statement fraud, auditors' legal and fiduciary obligations, earnings management, and the pressures created by capital markets and Wall Street expectations. The course emphasizes that ethical conduct ultimately rests on an individual’s sense of right and wrong, as well as the courage to voice concerns and act in the public interest. Through cases, discussion, and reflection, students explore what it means to exercise professional skepticism and integrity in complex organizational settings. More broadly, it seeks to prepare students to uphold trust, accountability, and ethical action within business and society.