Here are also 2 links might help for the paper: 1) Ethics made easy: How to use

Here are also 2 links might help for the paper: 1) Ethics made easy: How to use the AICPA Code of Conduct ( https://www.journalofaccountancy.com/Issues/2014/Jun/20149734.htm ) 2) SEC Is Focusing on Earnings Manipulation by Companies ( https://www.wsj.com/articles/sec-is-focusing-on-earnings-manipulation-by-companies-9bc2c592 )