UPDATED 2023: One important and beneficial aspect of international business is strategic outsourcing – using resources abroad to reduce workload and improve the costs of doing business in different regions. This course will help you consider which procedures should and should not be outsourced, all while exploring U.S. importing regulations and the effects they can have on decision-making. Course Type: Business Simulation. Worth 2 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).

This course tackles the question: Is it ethical to “manage” the earnings number – that is, to use legitimate discretion in the preparation of the financial statements to manage the numbers in a way that serves the interests of the manager independent of whether it serves the interest of the firm’s owners? We begin by creating an ethical framework based on the professional code of ethics. We then cover the what, why, how and when of earnings management behavior, describing and illustrating the variety of ways in which managers use their discretion in operating, investing, financing, and reporting decisions to influence the financial reports. In the vast majority of these cases, we rely on real-world examples, taken from publicly-available financial statements that received unqualified audit opinions. For the various categories of earnings management, we consider how they can be evaluated within the ethical framework we established in the beginning of the course. The result is an informed and thoughtful approach to assessing whether a given earnings management practice is consistent with professional ethics, a valuable tool whether you are an external auditor reviewing a set of statements, a preparer of the statements, or an outsider attempting to determine the usefulness of the statements. Worth 3 Technical CPE Credits (CPA/NASBA)

Business professionals looking to get a spot on the executive team often forget the importance of executive presence. So, when they fail to attain the position they want, they’re left wondering why. Six Traits of Executive You (6ExY) looks at different topics like communication skills, resilience and personal branding to help business professionals at any level of the organization begin to strengthen their executive presence and prepare for the type of top management they aspire to. Course Type: Video. Worth 6.5 CPE Credits (CPA/NASBA).