LAW 4870 - Accounting Ethics and Legal Liability

This course provides students with an opportunity to examine the ethical and legal issues affecting the work of accountants and related business professionals. The goals of this course include providing students with the ability to recognize the ethical implications of accounting issues, develop the abilities needed to deal with ethical conflicts and dilemmas, and learn to deal with the uncertainties of the accounting profession. Students will study the following topics: ethical theory; concepts and tools for recognizing and analyzing ethical issues in accounting and business; promoting ethical behavior in corporations and institutions; the social and legal responsibilities of accountants, including their obligations under Sarbanes-Oxley; the role of business and accounting in a free market economy; and the role of the accounting business profession in contemporary American society.

Prerequisites & Corequisites: Prerequisites: ACTY 2100, ACTY 2110 and LAW 3800.

Credits: 3 hours