MGT X477.6 - Fraud and Ethics in Accounting
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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.
Prerequisites
Instructors
Applies Towards the Following Certificates
- Accounting : Elective