1.       Identify situations that might lead to unethical practices and behavior in accounting.

2.       2.     Do you think that the Sarbanes-Oxley Act has made a difference in the ethical behavior of companies’ managers regarding their financial reporting? Why or why not?  (You need to provide at least one reference to support your position).   

(Note – this question is worth 20 points, therefore your initial reply needs to be well-developed and at least 250 – 350 words.  You need to address BOTH elements of the question for full points.