Select a publicly traded company for which an Accounting and
Auditing Enforcement Release (AAER) was published on the U.S. Securities and
Exchange Commission (SEC) website at
http://sec.gov/divisions/enforce/friactions.shtml in the past two years. Submit
the company name to the instructor for approval. Please note that each student
must research a different company.
After obtaining instructor approval, review all AAERs
published during the five-year period and SEC Complaint relating to this
company during the past five years, as well as information available on the
company’s Investor Relations website to evaluate the following items.
Prepare a 10-12 slide PowerPoint presentation (excluding
title page, abstract, references page, and appendices containing financial
analysis) containing detailed speaker’s notes for each of these slides
presenting the findings of your analysis of the AAERs and SEC Complaint. Your
presentation should discuss the following:
Explain the history of corporate accounting responsibility.
Discuss how you think that CSR has influenced social
accounting.
Ethics, accounting, and legal issues involved in the AAERs
and SEC Complaint.
Role of accountants in recognizing and assessing ethical
issues when performing audits of financial statements, management accounting,
internal auditing, and not-for-profit accounting.
Ethics standards contained in the AICPA Code of Professional
Conduct.
Ethics requirements of the Board of Accountancy for the
State in which you intend to pursue CPA licensure.
Current trends and events illustrating the importance of
ethics in the accounting profession.
In addition to the SEC Forms, a minimum of five (5)
peer-reviewed academic or professional references must be incorporated in the
slides with corresponding citations present.
