Please take note of the requirement that you perform research to select a recent accounting fraud or ethics case from the last five years. Note that Enron, Worldcom, Tyco, and others from the 15 to 20
This table lists criteria and criteria group name in the first column. The first row lists level names and includes scores if the rubric uses a numeric scoring method.Criteria
Exemplary
Proficient
Needs Improvement
Not Evident
Criterion Score
Background
10 points
Meets “Proficient” criteria and expands on the background and ethical violations using a variety of supporting research
9 points
Describes the situational background of the case including a brief description of the ethical violations
7 points
Describes the situational background of the case, but omits key elements and/or ethical violations
0 points
Does not describe the situational background of the case or does not provide a brief description of the ethical violations
Score of Background,9 / 10
Criterion Feedback
Yvonne, you have a generally on point overview of the factual background of the case. The first five or so sentences on page 1 are highlighted as matching to a source which you seem to have cut and pasted from something. I recommend that you add an in-text citation to attribute the information to its source.
Ethical Violations: Responsibilities (Internal)
10 points
Meets “Proficient” criteria and expands on the impact beyond immediate internal stakeholders, encompassing the internal environment
9 points
Assesses the ethical responsibilities of professional accountants in relation to internal stakeholders, including how the stakeholders were affected by the violations
7 points
Assesses the ethical responsibilities of professional accountants in relation to internal stakeholders and how the stakeholders were affected by the violations, but assessment is missing key participants or fails to adequately address the impacts to internal stakeholders
0 points
Does not assess the ethical responsibilities of professional accountants in relation to internal stakeholders and how the stakeholders were affected by the violations
Score of Ethical Violations: Responsibilities (Internal),0 / 10
Criterion Feedback
Yvonne, the next section to be addressed in your paper is "Impacts on Internal Stakeholders." I could not find such a section because your paper does not have any section headings. I continued scrolling through your paper to the end and note that such a section does not exist. In circling back to your table of contents, I note that there are only two items: background and ethical violations, which pretty much corresponds to the material that you have offered. Unfortunately, the material that you have offered has no connection to the rubric for the assignment, which lays out the specific requirements of the assignment that must be met in order to earn points. For example, on page 6 for unknown reasons, you have engaged in a discussion of IFRS. It is not evident how that content has a logical place on page 6 or has any relation to your discussion of the "ethical violations" because Celadon is a US company that reports its financial statements in accordance with GAAP. Note, however, that in milestone two there is a section in which students will discuss the GAAP vs IFRS impacts. I scanned your paper in its entirety attempting to discern how any of the content aligns with any of the sections of the rubric. I am not able to make a connection. There are certain statements that could correspond to particular sections of the paper but the topic discussed in those sections does not relate. Note that you turned your paper in two days early and did not take my prior offer that you should make use of the tutors and coaches at the Online Writing Center who will review your work prior to submission and will work with students to elevate the work and offer support to advance students' writing skills. I assure you that if you submitted your paper to the Online Writing Center and if they had access to the rubric and if they took note that your paper had no connection to the rubric, they would have offered you feedback to point you in the right direction. If you wish to redo this paper, please do so, please consult with the Online Writing Center, please add section headings, and feel free to resubmit when you have crafted a paper that addresses with proper focus and organization the specific sections that are stated in the rubric. When you have completed it, upload it and email me a notification and I will waive the late penalty. If you accept this offer, please do so within 10 days. Today's date: 3/27/21.
Ethical Violations: Responsibilities (External)
10 points
Meets “Proficient” criteria and expands on the impact beyond immediate external stakeholders, encompassing the external environment
9 points
Assesses the ethical responsibilities of professional accountants in relation to external stakeholders, including how the stakeholders were affected by the violations
7 points
Assesses the ethical responsibilities of professional accountants in relation to external stakeholders and how the stakeholders were affected by the violations, but assessment is missing key participants or fails to adequately address the impacts to external stakeholders
0 points
Does not assess the ethical responsibilities of professional accountants in relation to external stakeholders and how the stakeholders were affected by the violations
Score of Ethical Violations: Responsibilities (External),0 / 10
Criterion Feedback
Ref. Note 1.
Ethical Violations: AICPA Codes (Independence)
5 points
Meets “Proficient” criteria, and examination includes harm caused by independence violations
4.5 points
Examines independence-type ethical violations (as defined by the AICPA Code) within the case and addresses the importance of independence in fact and appearance
3.5 points
Examines independence-type ethical violations (as defined by the AICPA Code) within the case, but omits key independence violations or does not address the importance of independence in fact and appearance
0 points
Does not examine independence-type ethical violations within the case
Score of Ethical Violations: AICPA Codes (Independence),0 / 5
Criterion Feedback
Ref. Note 1. Also see the respective week's course announcement for additional guidance for this topic.
Ethical Violations: AICPA Codes (Integrity)
10 points
Meets “Proficient” criteria, and examination includes harm caused by integrity violations
9 points
Examines ethical violations in regard to the integrity (as defined by the AICPA Code) of the main participants within the case
7 points
Examines ethical violations in regard to the integrity (as defined by the AICPA Code) of the main participants within the case, but omits key integrity violations or examination lacks detail
0 points
Does not examine ethical violations of the main participants within the case
Score of Ethical Violations: AICPA Codes (Integrity),0 / 10
Criterion Feedback
Ref. Note 1.
Ethical Violations: AICPA Codes (Objectivity)
10 points
Meets “Proficient” criteria, and examination includes specific examples illustrating objectivity or the lack thereof
9 points
Examines the objectivity (as defined by the AICPA Code) of main stakeholders within the case, including a detailed analysis of the objectivity of the professional accountants
7 points
Examines the objectivity (as defined by the AICPA Code) of main stakeholders within the case, but does not include a detailed analysis of the objectivity of the professional accountants, or overall examination is lacking in detail
0 points
Does not examine the objectivity of main stakeholders within the case
Score of Ethical Violations: AICPA Codes (Objectivity),0 / 10
Criterion Feedback
Ref. Note 1.
Ethical Violations: Implications (Legal)
10 points
Meets “Proficient” criteria and expands the analysis beyond obvious legal implications
9 points
Assesses legal implications of ethical violations on the business and accounting profession
7 points
Assesses legal implications of ethical violations on the business and accounting profession, but analysis omits key implications or fails to relate the implications directly to the case
0 points
Does not assess the legal implications of ethical violations on the business and accounting profession
Score of Ethical Violations: Implications (Legal),0 / 10
Ethical Violations: Implications (Social)
10 points
Meets “Proficient” criteria and expands assessment beyond obvious social implications
9 points
Assesses social implications of ethical violations on the business and accounting profession
7 points
Assesses social implications of ethical violations on the business and accounting profession, but analysis omits key implications or fails to relate the implications directly to the case
0 points
Does not assess social implications of the violations on the business and accounting profession
Score of Ethical Violations: Implications (Social),0 / 10
Criterion Feedback
Ref. Note 1.
Ethical Violations: Implications (Economic)
10 points
Meets “Proficient” criteria and expands the analysis beyond direct economic impacts
9 points
Assesses economic implications of ethical violations on the business and accounting profession
7 points
Assesses economic implications of ethical violations on the business and accounting profession, but analysis omits key implications or fails to relate the implications directly to the case
0 points
Does not assess economic implications of the violations on the business and accounting profession
Score of Ethical Violations: Implications (Economic),0 / 10
Criterion Feedback
Ref. Note 1.
Ethical Violation: Code of Ethics
10 points
Meets “Proficient” criteria and includes a discussion on how the company’s Code of Ethics could have been used to prevent the violations
9 points
Determines if the ethical violations identified in the case violate components of the company’s own Code of Ethics and describes each violation in detail
7 points
Determines if the ethical violations identified in the case violate components of the company’s own Code of Ethics, but does not adequately describe the violations or omits key violations
0 points
Does not determine if the ethical violations identified in the case violate components of the company’s own Code of Ethics
Score of Ethical Violation: Code of Ethics,0 / 10
Criterion Feedback
Ref. Note 1.
Articulation of Response
5 points
Meets “Proficient” criteria and has excellent syntax and sentence construction
4.5 points
Submission has no major errors related to citations, grammar, spelling, syntax, or organization
3.5 points
Submission has major errors related to citations, grammar, spelling, syntax, or organization that negatively impact readability and articulation of main ideas
0 points
Submission has critical errors related to citations, grammar, spelling, syntax, or organization that prevent understanding of ideas
Score of Articulation of Response,0 / 5
Criterion Feedback
Ref. Note 1.
Rubric Total ScoreTotal
9 / 100
Overall Score
Overall Score
Points earned out of 10091 points minimum
The overall submission earned 91 points or more. Final calculation of grades can be found in the gradebook.
Points earned out of 10071 points minimum
The overall submission earned 71 points or more. Final calculation of grades can be found in the gradebook.
Points earned out of 1001 point minimum
The overall submission earned 1 points or more. Final calculation of grades can be found in the gradebook.
Points earned out of 1000 points minimum
The overall submission earned 0 points or more. Final calculation of grades can be found in the gradebook.
