University of Portland Bulletin 2020-2021

BUS 412 Accounting Ethics

This course focuses on ethical theory, reasoning, and critical thinking. Covers integrity, competence, objectivity, confidentiality, subordination of judgment, and independence with reference to AICPA, SEC, and various Board of Accountancy ethics rules. Accounting and business case studies will examine moral dilemmas for auditing professionals and managerial and tax accountants.

Prerequisite

BUS 310
  • Up one level
  • 400