Accounting Reflection paper of the guest speaker’s speech

Accounting Reflection paper of the guest speaker’s speech

Reflection paper of the guest speaker’s speech, the content should relate to the class/lecture (an accounting ethic course). The guest speaker’s speech powerpoint slides will be provided, student’s note and some thoughts would be provided, the lectures powerpoint slide would also be provided.

“General guidance for speaker observation papers: The content is more important than the length. Aim for about 2 pages, but more importantly, I want you to reflect on the ethical elements brought forward by our speakers. I expect that your papers will tie in the speakers’ comments to what you have academically learned in class.”

Fun speech. Really enjoy. Interesting to know the non-CPA perception of CPAs. He as a non-CPA profession, had known enough about accounting ethics though, discussed the CPA ethics with us from a non-CPA perception.

Implies that we should act ethical as a human first, and to be more ethical as a CPA in our future professional life. Ethical behavior/standard is universal (the Golden Rule we discussed in the lecture, for example), thus our professional code of ethic was set based on this universal standard.

Started with the question: were we born with ethics built-in our mind? Were we born ethical? As what we discussed in class, our ethical position would be developed/changed over time.

When will we act unethical? My answer would be: when the outcome/benefit overweight the belief of the importance of acting ethical

You can only sell your reputation once, and your professional life would all be ruined then.

Simple description of the Two Cases on the Speaker Slide:

Drunk auditor case:

Audit team on fieldwork, manager and two other staffs went for cocktail in Friday noon, one of the drunk staffs/auditors went back to Clients’ company to pick up his bag, ended up sleeping in the Clients office. – Discussion about the ethical issues behind

Golf or not to golf case:

Company said all employees can leave the office on 1pm Friday night to play golf in a reserved golf club as a company benefit. But most employees ended up not going to golf but going home or going shopping during the “golf time.” – Discussion about the ethical issues behind.