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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.

Prerequisites

Mandatory

Applicable Certificates

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