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. Department enforeced prereq., one 4000-level ACCT course. Prerequisites: Requires prerequisite course of ACCT 3230 or ACCT 3225 (minimum grade D-). Restricted to Accounting (ACCT) majors with 102-180 units completed.
