Earnings Management: Advanced Techniques

Course Overview

This course provides an overview of advanced earnings management techniques and their ethical implications. This course addresses advanced methods such as financial engineering, tax planning, big bath accounting, accounting policy changes, and round-trip transactions. Throughout this course, the ethical considerations inherent in these techniques are addressed through a series of example situations.  

Learning Objectives
Upon completion of this course, you will be able to:
•    Identify financial engineering techniques in advanced earnings management
•    Distinguish legitimate tax planning from earnings management strategies
•    Determine the impact of big bath accounting on financial reporting
•    Differentiate permissible changes in accounting policies from manipulative adjustments
•    Recognize risks associated with round-trip transactions in earnings management
 

New Course 7/17/2024

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancelation and record retention policies