Business ethics as related to Accounting

Based on Hartman and Desjardins (2008), I note the following discussion agenda on Business Ethics as related to Accounting study:

1. The environment for corporate governance, including the implications of the Sarbanes-Oxley Act
2. The role of Accountants as "gatekeepers"
3. The concern of "conflicts of interests" for business  professionals
4. On the COSO framework
5. On the "control environment" and the impacts of ethics and culture
6. The obligations of board of directors
7. On the "conflicts of interest" in financial markets and how to cope with these conflicts
8. On "conflicts of interest" arising from excessive executive compensation
9. On insider trading as unethical behavior

References

1. Hartman, L.P. and Desjardins, J. (2008) Business Ethics, McGraw Hill [Chapter 10: Ethical decision making: corporate governance, accounting, and finance]
2. ACCA lecture on ethics (video): http://www.youtube.com/watch?v=gH33v727u_A&feature=relmfu