Ethics and Earnings Management

Estimated Time: 2.5 hours

$49.00

Earn 4 Points for Completing

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Ultimately, this course takes on a difficult question – whether or not it’s ever morally and ethically acceptable to manage numbers in a way that serves an individual’s interests, even if entirely legitimate means are used. Through a look at the professional code of ethics, earnings management behavior, and real-world examples, learners will develop a thoughtful approach to the practice. Course Type: Video. Worth 4 PDCs (SHRM) and 3 CEUs (HRCI Business Credit).

Credits

4 PDCs
3 CEUs
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Learning Objectives

  • Describe the major elements of the accounting professional code of ethics
  • Define earnings management and link it to the elements of the code of ethics
  • Explain why earnings management is practiced
  • List and describe the two basic forms of earnings management: real and reporting
  • Identify common situations when earnings management is practiced

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SHRM: VTR is recognized by SHRM to offer SHRM-CP or SHRM-SCP professional development credits (PDCs). This program is valid for 4 PDCs. For more information about certification or recertification, please visit shrmcertification.org.

HRCI: VTR is a recognized provider of recertification credits. HR Certification Institute® preapproved this program for 3 credits toward aPHR™, PHR™, PHRca™, SPHR™, GPHR™, PHRi™, and SPHRi™ recertification.