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ACCT890 Accounting Ethics – Project Guidelines
The following questions are designed to help you understand the need and the renewed interest in accounting ethics, the underlying factors driving the passage of the Sarbanes-Oxley Act of 2002, the impact of the Sarbanes-Oxley Act (SOX) on the accounting profession, and the code of conduct promulgated by various professional accounting organizations to promote accounting ethics . To receive credit for this assignment, you need to address the following questions:
1. Why is there a need and a renewed interest in accounting ethics?
To answer this question, you should:
– define “accounting ethics”
– discuss and provide details of some well-known accounting scandals before (e.g. Enron, WorldCom, and Lucent Technology) and after (e.g., Health South, Dell and Lehman Brothers) the Sarbanes-Oxley Act of 2002 (SOX)
– discuss how accounting ethics can curtail accounting scandals and improve the quality of financial reporting
Reference: Duska, R, B. Duska, and J. A. Ragatz. 2011. Accounting Ethics. John Wiley & Sons.
2. a. The SOX , aiming to regulate the conduct of executives and auditing firms and to promote ethical behavior among professionals responsible for financial reports, changed the landscape of the accounting profession in the U.S. The following sections contain the key provisions of the SOX. Provide a summary of these sections.

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