Friday, December 23, y

Lecture 1

- Enron Case, Hid debt, separate purpose entities

- Earliest Models - religions
- Kohlbergs stages of moral development
- Kohlberg stages applied to accounting or auditing job
- James Rest - morality to protocol decision making
- KPMG - CARE, Fords Case Pinto.
- AICPA Code of Conduct - Responsibilities, Public Interest (financial statement relied
to by external parties), Integrity (upright and honest), Objective and Independence,
Due Care

- Core Philosophies - Consequentialism -look at the consequences to society,

Deontology - look at the duty, regardless of consequences