Deze cursusinformatie geeft aan hoe het onderwijs zal verlopen bij pandemieniveau code geel en groen.
Als er tijdens het academiejaar aangepast wordt naar code oranje of rood, zijn er wijzigingen mogelijk o.a. in de gebruikte werk - en evaluatievormen.

Accounting ethics

Course Code :2105TEWREV
Study domain:Accountancy & Audit
Academic year:2020-2021
Semester:2nd semester
Contact hours:45
Credits:6
Study load (hours):168
Contract restrictions: No contract restriction
Language of instruction:English
Exam period:exam in the 2nd semester
Lecturer(s)Ann Vanstraelen

3. Course contents *

This course aims to improve students’ understanding of ethics and ethical decision-making in the accounting profession. The objectives for this course are two-fold:

  • Students obtain sound knowledge of the core values of accounting professionals (i.e. external auditors, internal auditors and accountants), such as integrity, objectivity and independence. This includes understanding of:
    • professional guidance (codes and standards) and principles-based considerations in the ethical decision-making process; 
    • ethical theories for undertaking ethical decision-making; organisation ethics, corporate governance and ethical leadership;
    • earnings management;
    • the concept and drivers of audit quality, which is the raison d'être of the audit market; 
    • the structure, governance (e.g. quality control system) and culture (e.g. tone at the top) of the audit firm;
    • professional scepticism as a key aspect of audit quality and the role of public oversight;
    • the importance of learning from fraud cases and audit failures.
  • Students develop their ethical perception and their ethical and moral reasoning ability in order to recognise, analyse and resolve ethical dilemmas faced by accounting professionals (both public and non-public) and effectively communicate and defend ethical decision-making.