Should we not be so concerned about business and accounting ethics? Approximately 89% of Americans believe in a higher power of some type. Should we just rely on religion teaching the Golden Rule and to punish those who are unethical assuming that we think that being unethical is bad for business and therefore bad for society? Should we count on consumer behavior to police bad ethical behavior much in the way people boycotted tuna in 1988 due to the fisheries killing dolphins? Can we really put all the risk on the accountants for the accuracy of the statements making the whole profession the ethical police-men/women? Where is the line and who is responsible to keep businesses ethical? Where is the line drawn?