This instructional case considers the ethical issues in an actual legal case involving a Big 8 firm and a management consulting engagement. The engagement included the oversight of a forecast and an attestation service for the registration statement in an initial public offering. The objectives of the case are: to present an agency framework for the examination of ethical issues; to illuminate the obligations of full disclosure, the exercise of due care and the state of independence; to consider an ethical basis for the “deep‐pockets” theory; and to provide a vehicle for ethical reasoning by students. The case is directed to a financial accounting course at the M.B.A. level, a professional development course or an upper‐division undergraduate course.
An Instructional Case in the Ethics of Accounting Disclosures: Springfield Medical Center
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James P. Jennings, Eleanor G. Henry; An Instructional Case in the Ethics of Accounting Disclosures: Springfield Medical Center. Issues in Accounting Education 1 February 1999; 14 (1): 55–73. doi: https://doi.org/10.2308/iace.19184.108.40.206
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