•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
intent 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. The company that was approved for this assignment is at this link:
http://www.sec.gov/litigation/admin/2013/34-70458.pdf
