Unethical Behavior ON DEMAND
Available Until
Your Desk
2.0 Credits
Member Price $58.00
Non-Member Price $67.00
Overview
The accountant may periodically be tempted to engage in unethical behavior or will see such behavior in others. This course outlines the reasons why people engage in such conduct, which can be useful for spotting the circumstances that make it easier to do so. The course also presents many solutions for preventing unethical behavior and how to deal with offers of bribery, while also covering the types of unethical behavior in which an accountant might engage. NOTE: This course does NOT meet Washington State Ethics Requirements.
Highlights
Rational choice theory. The issue-contingent model. The impact of gender om ethical decisions. Bribery. Collusion. Ponzi schemes. Accounting fraud. The fraud triangle. Accounting fraud tools. Tax fraud. Prevention of unethical behavior.
Prerequisites
None.
Designed For
CPAs, auditors, CFPs, and other financial managers.
Objectives
Describe rational choice theory. Specify the circumstances under which unethical behavior does not impact a person’s self-image. Describe the loss aversion effect. Describe how a person avoids the mental discomfort associated with conflicting values. Specify the ethical behavior more likely to be ascribed to a male. Explain the requirements of the Foreign Corrupt Practices Act. Describe the conventions criminalizing bribery in an international setting. Specify the difference between bribery and facilitation payments. Specify the circumstances under which kickbacks are most common. State the response to be made when offered a bribe.
Preparation
None.
Notice
None.
Leader(s):
Leader Bios
Steven Bragg, Western CPE
Steven M. Bragg, CPA, is a full-time book and course author who has written more than 70 business books. He provides Western CPE with self-study courses in the areas of accounting and finance, with an emphasis on the practical application of accounting standards and management techniques. A sampling of his courses include the The New Controller Guidebook, The GAAP Guidebook, Accountants’ Guidebook, and Closing the Books: An Accountant’s Guide. He also manages the Accounting Best Practices podcast.
Steven has been the CFO or controller of both public and private companies and has been a consulting manager with Ernst & Young and an auditor with Deloitte & Touche. He holds an MBA from Babson College, a Master of Finance from Bentley College, and a BA from the University of Maine (summa cum laude).
Non-Member Price $67.00
Member Price $58.00