Throughout the class we've looked at a lot of how NOT to do it. We've seen the ramifications of various frauds and how they were carried out. Along the way we were able to analyze the actions of the parties involved by using tools created by academics who have studied human behavior in these circumstances. We see patterns and characteristics in common much of the time. The following is a list of some of the major schools of thought on the subject:

• The Fraud Triangle
• Kohlberg's stages of development p 63
• Rest's 4 component Model p 69
• Jones' 6 dimensions for the moral intensity model p 72
• Kidder's ethical checkpoints p 75
• GVV framework p 82
• The seven signs of ethical collapse by Marianne Jennings p 118
• 10 steps to establish an ethical culture p 127
• 4 simple rules for Managers to set an ethical tone at the top p 128

For this last discussion, I'd like you to use some of that list (NOT all of it obviously). I'd like you to take a look at the current business and accounting environment and:

1. Choose someone from the business or accounting world (NOT Academia) who you think is an authentic leader and explain WHY you believe that to be true.
2. Choose a company or individual that you see might possibly be concerning in the future based upon the some red flags we've discussed throughout the course and highlight those red flags. ***** keep in mind this is only an academic exercise - do NOT make assumptions, suppositions, or generalizations that are not backed up by fact, and do NOT defame anyone. Just look for some of the signs that may be out there such as a company with "innovation like no other" and explain why it could POSSIBLY be concerning. - hint: the 7 signs of ethical collapse is probably your best guide for this part!