AF402: Legal Elements of Fraud

AF437: Issues of Governance and Ethics in Acccounting

The aim of this course is to expose the students to the need to develop and employ an advanced sense of moral reasoning in accounting practice, notwithstanding the regulatory framework that directs practice. To this end, this course will address ethical issues pertaining to the practice of accounting auditing and accountability, such that students will be able to undertake such practices applying reasoning as Kolberg identifies being consistent with post-conventional moral development.