Fraud and Ethics in Accounting

Fraud and Ethics in Accounting

Course Number: MGT X477.6

4 units

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.



Applicable Certificates

close [x]

Submit Feedback

Thank you for taking the time to submit your feedback about the UCR Extension website. Please be sure to include all relevant information to ensure that we can follow up with your request as soon as possible.

Add Supporting Files