Write a 6 page paper in APA format (not including the cover page and reference page).
There are two parts to this mini-project. You must have at least one in-text citation to a peer reviewed journal article. You must have a total of two references. All citations and references must be appropriately APA formatted. Please use the Writing Center if you need assistance. (Tip for searching the LIRN: Select the vendors tab and use Proquest to conduct your search. Limit the search dates to articles after 2012. Check the boxes for peer reviewed articles and full text.)
Part 1: Write approximately 3 pages for this section. Make sure that you include a discussion of the Sarbanes-Oxley Act and GAAP.
Cooking the Books. Courtesy of the Markkula Center for Applied Ethics as posted on Merlot.org.
Stretching the Principles of Revenue Recognition. Contributed by Alexis Babb, Hackworth Business Ethics Fellow 2013. Retrieved from https://www.scu.edu/ethics/focus-areas/business-ethics/resources/silicon-valley-business-ethics-cases/cooking-the-books.html
John is CFO at a venture-backed tech startup with revenues of $20 million and approximately 80 employees. He’s worked at the company for several years, and now reports to Ralph, the company’s newly hired CEO.
The company had been doing really well, but recently big customers have been placing fewer orders and Ralph is feeling pressure to show growth. This pressure is amplified because the company is venture-backed, and the investors expect results.  While the company did well in the first round of funding, if they don’t perform now, they may have trouble with gaining sufficient funding in the second round, which could mean the end of the company.
All of this was on John’s mind when Ralph came to him about recording a major order that was still under negotiation. The deal had not gone through, although both parties expected to complete the deal in the next week. With the current quarter ending in the next few days, including this order would give a significant boost to the company’s financial reports. Nonetheless, under the generally accepted accounting principles (GAAP), it is clear that this order does not qualify as revenue.
Even so, Ralph was adamant about John booking the order, which could make all the difference in the company’s ability to stay afloat. John knew that doing so would constitute fraud; particularly because the Sarbanes Oxley Act requires the CEO and CFO to sign off on all quarterly reports. At the same time, John knew that this order could make all the difference.
What should John do?

Part 2: Write approximately 3 pages for this section. Complete some research in the LIRN in response to this question.
Is the direct-to-consumer marketing of prescription drugs to the general public through TV ads an ethically defensible practice? Why or why not? A related method of advertising is included in the following questions.  Is it morally permissible for pharmaceutical drug makers to give samples of their drugs to doctors for redistribution to their patients? Why or why not?