Effective Learning Strategies Forum - Poster Sessions
Tuesday, August 5, 10:00 AM - 11:30 AM

2. Ethics Education in Accounting: Post Enron
Presenter: Mary Beth Armstrong, California Polytechnic State University, San Luis Obispo

Description: The focus of the poster session is to emphasize that ethics takes place on three levels: the macro, the micro, and the level of the firm. I intend to highlight how academics might address ethics at all three levels in the classroom. At the macro level I will also trace the history of several issues addressed in the Sarbanes-Oxley Act of 2002: independence, reporting on internal controls, peer reviews, and others. These issues have been addressed by critics of the accounting profession for at least 30 years. I intend to prepare a handout that academics might utilize when they discuss these issues in the classroom.

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