This seminar examines the nature of accounting theory and practice from perspectives of economics, law, globalization, accounting, ethics, and moral reasoning. This course also explores issues including implications of institutional factors, such as Sarbanes-Oxley, SEC, FASB, IFRS, and capital markets. Prereqs., ACCT 3230, one 4000-level ACCT course. Restricted to 102 hours completed and to graduating senior ACCT majors. Formerly BCOR 4001. Prerequisites: Restricted to Accounting majors with 102-180 units completed.