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In this unit, you will write a 1-2 page lessons learned paper. In this paper, describe ethical theories and principles (egotism, utilitarianism, justice theory, virtue ethics, deontology, etc.) that are evident or that become more evident after reflection.
Please answer the following questions in your papers:
• How did you exemplify a Giving Voice to Values (GVV) lesson for the week?
• What soft skills did you use to accomplish the task?
• How did you display courage?
• What takeaways did you acquire to show your ethics?
Learning Objectives
• Describe the characteristics of financial statement restatements
• Explain how corporate governance systems influence earnings management
• Discuss how earnings management judgments are made.
• Describe the devices used to manage earnings.
• Explain the workings of financial shenanigans.
• Explain how ethical leadership in accounting might positively influence whether earnings management occurs.

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