University Of Houston-Victoria
Course Online Syllabus
|Department||ACCT||Course Number||6300||Section Number||25246|
|Name of Course||Sel Topics in Acc|
|Name of Instructor||Kuang,Yingxu|
This information may not constitute all course policies; students are responsible for all course requirements established by their instructors during the semester and all institutional policies as established in the UHV student handbook.
No course objectives have been submitted.
|Ethics Paper||75 points|
|Group Cases||100 points|
Mintz & Morris, Ethical Obligations and Decision Making in Accounting: Text and Cases,2nd ed., ISBN 978-0-07-802528.
Texas Administrative Code, Title 22, Part 22, Chapter 501 -Rules of Professional Conduct http://info.sos.state.tx.us/pls/pub/readtac$ext.ViewTAC?tac_view=3&ti=22&pt=22 Texas State Board of Public Accountancy (2009). The Public Accountancy Act, Chapter 901 of the Occupations Code. http://www.tsbpa.state.tx.us/./pdffiles/TSBPAACT.pdf AICPA Professional Standards: Code of Professional Conduct http://www.aicpa.org/Research/Standards/CodeofConduct/Pages/default.aspx Sarbanes-Oxley Act of 2002 [SOX] Title II http://www.sarbanes-oxley-act.biz/SarbanesOxleyAct.htm http://files.findlaw.com/news.findlaw.com/hdocs/docs/gwbush/sarbanesoxley072302.pdf The Public Company Accounting Oversight Board Ethics & Independence Rules http://pcaobus.org/Standards/EI/Pages/default.aspx
No additional readings have been recommended for this course.
List of Discussion/Lecture Topics
- Ethical Reasoning: Implications for Accounting
- Accountants'' Ethical Decision Process and Professional Judgment
- Corporate Governance and Ethical Management
- Sarbanes-Oxley Act and PCAOB requirements
- AICPA Code of Professional Conduct
- Texas Public Accountancy Act (PAA) and Rules of Professional Conduct
- Mid-term Exam
- Audit Responsibilities and Accounting Fraud
- General Accepted Auditing Standards (GAAS)
- Legal and Regulatory Obligations in an Ethical Framework
- Earnings Management and the Quality of Financial Reporting
- PCAOB Ethics & Independence Rules
- International Financial Reporting: Ethics and Corporate Governance Considerations
- Final Exam