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Week 5 Reflection Summary Essay

401 words - 2 pages

Week 5 Reflection
Team A
February 29, 2013
Steven Marantz

Weekly Reflection
We covered very interesting topics in week three and four. The students were asked to discuss topics which they felt comfortable with, the topic they may have struggled with, and how the weekly topics related to the application of their field. The students of team A have some similar pertaining to the weekly reading assignment and some that are different. Some of the topics we discussed were how to apply ratio, vertical, and horizontal analyses to financial statement; and also, how to ...view middle of the document...

We also learned that accounting could best be described as a type of mechanism or language put in place in order to provide information with regards to the financial position of an organization or business. This type of information is critical to investors as it provides them with important and detailed information that could turn out to be the determining factor as to their decisions to invest or not to invest in a particular organization. Therefore, it is not uncommon to find unethical behavior in accounting as unethical practices come in different forms and different situations that might lead to unethical practices in accounting include are misleading financial analysis in order to obtain personal gains, misuse of funds, exaggerating revenue, Purposely providing erroneous information in regards to expenses, bribery and manipulation of financial markets.
Perceived influence of the Sarbanes-Oxley Act will have a greater effect on the amount of loss recognized in FSA decisions for those participants at lower levels of moral reasoning, and also by imposing stringent criminal sanctions that strengthened the civil and criminal sanctions which already existed. The Sarbanes Oxley Act was created by the government with the intention to bring to an end unethical behavior by implementing strict auditing rules in accounting. This will help in reduce the unethical behavior in accounting. Team A will continue working together and help one another on the topics we are having difficulty understanding.

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