Business and accounting ethics is a field of professional ethics, specifically related to accounting and business administration. The big scandals that have plagued big companies and countries over the past decade have had an impact on both the accounting profession (as most of them were blatant breaches of accounting principles) and business executives, because they were usually the ones who knew about fraud and deception that had taken place and either kept silent or were complicit in the financial crimes being committed. So today, there are some standards that accountants who work in the public or private sector must comply with. Ethical standards are designed to ensure that accountants and business executives behave in a manner that is ethical and consistent with the work they undertake. For most professional accountants' organizations, in order to become a member, accountants must agree to and maintain ethical standards and must be removed from the organization if they fail to do so. Upon successful completion of the course the student will be able to:

1.  Define business and accounting ethics.

2.  Analyze the basic principles of moral philosophy that lie behind the modern ethics of the accounting and auditing profession.

3.  Describe the principles and standards of ethics of the accounting and auditing profession.

4.  List the current threats and risks, which modern companies are facing, in terms of accounting and business ethics.

5.  Describe and define creative accounting and forensic accounting.

6.  Analyze the methodology of dealing with fraud and controlling financial crime (judicial).

7.  Present the principles of business ethics.

8.  List the contemporary problems of business ethics.

9.  Defines and present the basic principles of corporate governance and corporate social responsibility.

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