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Oklahoma State University
School of Accounting

Spears School of Business at Oklahoma State University

Code of Ethics for Accounting Majors

The purpose of this code is to foster an atmosphere of honesty and integrity within the OSU School of Accounting and to create a shared expectation as to the minimum standards of ethical conduct by students within the School.


Comply with laws and regulations, as well as all OSU, SSB, and SOA standards, regulations, and policies.


Convey accurate information about your experience, qualifications, grades, and other attributes to prospective employers, scholarship committees, and other parties.


Students employed by the SOA should refrain from disclosing confidential information acquired in the course of work responsibilities.


Adhere to guidelines provided by instructors for assignments. Report honestly on the conduct of assignments, reasons for absences, and other matters that can affect either class or job evaluations. Refrain from any form of cheating on exams or assignments, including providing or receiving unauthorized assistance or obtaining any form of advance access to exam questions and/or answers. Refrain from submitting substantial portions of the same academic work for credit on more than one assignment without instructor permission. Refrain from offering gifts that are intended to influence or might appear to influence instructors, administrators, or others who make decisions about your grades, scholarships, admission into programs, etc. Refrain from actively or passively subverting the attainment of legitimate and ethical objectives of the School of Accounting.


Maintain the highest standards of fairness and refrain from bias or appearances of bias in performing peer evaluations on the work of other students or in evaluating the performance of instructors. In this context, “bias” refers to consideration of characteristics that are legally prohibited from consideration (e.g., race or gender) as well as other factors that should be unrelated to performance of the job or assignment.


Whether agreeing or disagreeing, demonstrate respect for other individuals.


Ensure that assignments (whether papers, problems, computer programs, etc.) that are submitted for grading reflect your own work and are not copied from others (including other students). In formal writings and public talks, credit others (including those with whom you collaborate) for the work they have done. When engaged in informal discussions, refrain from claiming credit for work done by someone else, e.g., a group member.