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.
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1 February 1999
Research Article|
February 01 1999
An Instructional Case in the Ethics of Accounting Disclosures: Springfield Medical Center
James P. Jennings, Professor;
James P. Jennings, Professor
Saint Louis University.
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Eleanor G. Henry, Assistant Professor
Eleanor G. Henry, Assistant Professor
SUNY at Oswego.
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Online Issn: 1558-7983
Print Issn: 0739-3172
American Accounting Association
1999
Issues in Accounting Education (1999) 14 (1): 55–73.
Citation
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. https://doi.org/10.2308/iace.1999.14.1.55
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