Nov 23, 2024
OHIO University Graduate Catalog 2022-23
ACCT 6500 - Professional Ethics and Communication for Accountants
This course is designed to help students in their ethical obligations and decision making to meet their responsibilities under the professions’ code of conduct. These skills should help students ensure that their work meets the highest standards of integrity, independence and objectivity while understanding the challenges of ethical decision making by providing an examination of various ethical theories; identifying and resolving ethical dilemmas; the potential civil and criminal liability of accountants under both statutes and common law; civil and criminal liability in accounting practice; ethical issues and cases in accounting practice; issues and cases involving the Code of Professional Conduct. In addition, this course provides students theory and practice in oral and written communication involving practicing accountants.
Requisites:
Credit Hours: 3
Repeat/Retake Information: May not be retaken.
Lecture/Lab Hours: 3.0 lecture
Grades: Eligible Grades: A-F,WP,WF,WN,FN,AU,I
Learning Outcomes:
- Students will be able to recognize and apply fraud-related concepts in accounting and financial reporting
- Students will be able to recognize and apply ethical concepts in accounting and financial reporting
- Students will be able to define and describe the ethical responsibilities of an Accounting Professional under the AICPA Code of Professional Conduct
- Students will be able to define and describe the obligation to protect the public interest through philosophical and cognitive processes that encourages professionals to examine their own ethical intentions and reflect on their decisions.
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