Fraud Prevention and Detection

When it comes to the necessity of ethical leadership, CPAs have no immunity. After all, when many of the largest scandals and business collapses in recent memory have revolved around monetary issues, it’s easy to see why financial experts need to conduct themselves in an upstanding manner. That’s exactly where Ethical Leadership picks up. Exploring different facets of an important topic, this course will elucidate how success gained through unethical means is no real success at all. And by focusing on twenty principles of ethical leadership, business professionals will begin constructing a framework that will serve them well their entire career. Course Type: Video. Worth 6 CPE Credits (CPA/NASBA).

UPDATED 2023: In Shadow a CEO, you will have the opportunity to begin a direct mentorship with the fictional CEO of Central Products, Robert Powers. Under his wing, you’ll get first-hand experience of volatile management situations, and by utilizing his library of video journals and executive conference meetings, you will find an overview of leadership practices and theories which can be employed by anyone in a position of authority. Course Type: Business Simulation. Worth 3 PDCs (SHRM).

This course is the final course in the 8 - course series on financial reporting and analysis offered by PRATTedu. In this single video course , Professor Pratt first defines earnings management and then introduces and illustrates the two basic forms: real earnings management and accruals earnings management. He illustrates each form, provides a number of examples, discusses whether they are appropriate and then creates a framework for accruals earnings management that identifies and relates the four general areas (materiality, disclosure, classification and measurement) where it is practiced. The video concludes with a thorough discussion of why earnings management is practiced and common strategies used by companies. Throughout the video real - world financial statements and footnotes are analyzed. Companies featured include General Electric, Merck, Harley Davidson, Tesla, AT&T, Volkswagen, Walt Disney and others. Course Type: Video. Worth 2 Technical CPE Credits (CPA/NASBA).

Ethics and intentionality aren’t easily separable, and after taking Ethical Intelligence, you’ll see why. This course focuses on the nature of ethics and how to act, respond and make decisions with intelligence and thoughtfulness. With an eye toward multiple case studies of poor judgments and unethical behavior, you will also have the chance to consider the negative impact of immoral and amoral decision-making without having to experience it first-hand. And ultimately, you will begin to understand how ethical intelligence is one of the premier factors contributing to organizational and corporate success. Course Type: Video. Worth 6 PDCs (SHRM) and 6 CEUs (HRCI General Credit).