Explain how the combination of professional skepticism, ethical intent, and moral reasoning skills can be used to promote ethical decision making.

) Explain how the combination of professional skepticism, ethical intent, and moral reasoning skills can be used to promote ethical decision making. In defense of your explanation, construct an original example to illustrate the process, pointing out the key areas. Compare your example with other student posts and comment on the similarities and differences. How do these examples achieve the goal of sound decision making?

3.) Many management theorists believe that most large instances of fraud in organizations occur because top managers did not establish a strong enough ethical tone. Others believe fraud is based on poor leadership from top managers, which then trickles down to employees. Which argument do you agree with? Provide at least 3 examples in support of your view.

4.) Take a look again at the Institute of Management Accountants Statement of Ethical Professional Practice. How does this set of guidelines relate to breakdowns of ethical reasoning? Provide at least 3 examples of how the guidelines work towards strengthening the business climate of a firm and preventing breakdowns within a system.

5.) A common ethical failing in cases of fraud comes when the management of a firm decides to make financial results look the way they want them to look rather than in accordance with GAAP. Conduct some research and provide at least 2-3 internal and external measures which work to prevent such accounting issues.

6.) The Sarbanes-Oxley Act of 2002 came in response to a series of corporate and accounting scandals in the 1990s. The cost to firms of complying with the act is significant. From a cost/benefit perspective, how can we evaluate whether the act has had an overall positive or negative impact? Is it possible to quantify the results?

A helpful resource you may want to read before posting is Sweeney, P. (2012, July/August). Sarbanes Oxley: A decade later. Financial Executives International. Retrieved fromhttp://www.financialexecutives.org/KenticoCMS/Financial-Executive-Magazine/2012_07/Sarbanes-Oxley–A-Decade-Later.aspx#axzz3Ek0QNOBI

7.) Given advances in information technology, globalization, and other relevant factors, what kinds of ethical lapses does the accounting profession have to guard against in the future? Is the field basically the same as it ever was? Will any of these ethical lapses be new?

8.) Reflect on the most important things you learned from this course. What will you be able to take away and apply from the course and in your portfolio project to both your personal and professional life? Provide at least 3-5 examples of how this course has changed your perspective of ethical standards.

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