MGT X477.6 - Fraud and Ethics in Accounting

Course Description

An in-depth course that provides both examination and analysis of accounting fraud, and explores ethical practices as they apply to real-world companies. Gain an understanding of the most common and frequently used methods of accounting fraud, and how they may be used to misstate a company’s financial position. Learn how fraud has caused great institutional and economic problems, which led the government to enact strict transparent policies through the Sarbanes-Oxley Act of 2002, and the Dodd-Frank Act of 2010. Analyze the ethical dilemmas of fraudulent organizations, and explore how executives justified their unethical behavior. You will learn to:

• identify the elements of accounting fraud
• recognize the pervasiveness of accounting fraud
• explain the main elements of Sarbanes-Oxley reform
• identify and describe the three major normative ethical theories
• understand and apply the American Accounting Association Ethical Decision-Making Model

You will also discuss the largest corporations to commit accounting fraud in the past 20 years.

Learner Outcomes

• Identify the elements of accounting fraud.
• Recognize the pervasiveness of accounting fraud.
• Understand and explain the frequently used methods of accounting fraud .
• Discuss the largest corporations to commit accounting fraud in the last 20 years.
• Explain the main elements of Sarbanes-Oxley reform.
• Identify and describe the three major normative ethical theories.
• Apply the American Accounting Association Ethical Decision-Making Model to dilemmas.

Applies Towards the Following Certificates

• Accounting : Elective