Case Study, Atlas Cold Storage Inc 
Review the Case Study: Atlas Cold Storage Inc. (Links to an external site.)
https://uwaterloo.ca/centre-for-accounting-ethics/sites/ca.centre-for-accounting-ethics/files/uploads/files/atlas_cold_storage_case.pdf
Cheating occurs at many levels within a firm. In the case study, the president engaged in several questionable activities with the company’s financial statements. What might have been the ethical decision that Ernst & Young (E & Y) faced with the client?
After reading the charges made by the OSC, explain how a deontological approach may have helped avoid each charge.
What are the duties of management and ownership in regard to the stakeholders of Atlas? In what ways did management fail?
What items should have been noticed by the auditors?
Describe any specific internal controls that might have prevented this situation.
Requirements:
Your written paper should be full 5 pages in length not counting the title and reference pages, which you must include.
Use terms, evidence, and concepts from class readings.
You need to cite at least three sources for this assignment, outside of the textbook.
Your paper must be formatted according to APA format.
Reference: Boritz, J. E., & Robinson, L.A. (n.d.) Atlas Cold Storage Inc. Waterloo, Ontario, Canada: University of Waterloo. Retrieved from https://uwaterloo.ca/centre-for-accounting-ethics/sites/ca.centre-for-accounting-ethics/files/uploads/files/atlas_cold_storage_case.pdf
Chapter 6 in Ethics in Accounting: A Decision-Making Approach
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Prempeh, K. B., & Odartei-Mills, E. (2015). Corporate governance structure and shareholder wealth maximization. Perspectives of Innovations, Economics & Business, 15(1), 1-30.
Association of Certified Fraud Examiners. (2018). Report to the nations on occupational fraud and abuse. Retrieved from http://www.acfe.com/rttn2016.aspx
Haider, J. (2009). Investor protections and economic growth. Economic Letters, 103(1). Retrieved from http://ssrn.com/abstract=1112143
Klein, G. (2016). Ethics in accounting: A decision-making approach. Hoboken, NJ: John Wiley & Sons, Inc.
Sifuna, A. (2012). Disclose or abstain: The prohibition of insider trading on trial. Journal of International Banking Law and Regulation, 27(9), 340-352.