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Dec 03, 2024
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ACCT 6391 - Ethics in Accounting
Credits: 3
Discusses the ethical and legal risks and requirements of the accounting profession. Students study the provisions of the AICPA Code of Professional Conduct, the Texas State Board of Accountancy’s Rules of Professional Conduct, applicable laws, FASB, and GAAP. In addition, students participate individually and in groups in oral and written case studies that require the critical application of those rules. The course hones students’ analytical reasoning and critical-thinking skills regarding ethics dilemmas and decisions via real-world accounting ethics business cases and by learning from speakers covering ethical issues they have faced in their accounting careers. Prerequisite: Enrollment in the M.S.A. program.
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