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Ethics and Earnings Management

  • CPA/ABV
  • CIA
  • CMA
  • CVA
  • IAP
  • QIAL
Ethics and Earnings Management

3 Credits

$30

Subject Area

Accounting

Webinar Qualifies For

3 CPE credit of Accounting & Auditing for all CPAs

3 CPE credit for Certified Internal Auditors (CIA)

3 CPE credit for Internal Audit Practitioner (IAP)

3 CPE credit for Qualification in Internal Audit Leadership (QIAL)

3 CPD credit (Verifiable) for Certified Valuation Analyst (CVA)

3 CPD credit (Verifiable) for CPA/ABV

3 General Educational credit for Tax Professionals / Bookkeepers / Accountants

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Course Description

Is it ethical to “manage” the earnings number?

Is it ethical 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?

This CPE webinar begins by creating an ethical framework based on the professional code of ethics. 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, the speaker of this course relies on real-world examples, taken from publicly-available financial statements that received unqualified audit opinions. For the various categories of earnings management, the speaker considers how they can be evaluated within the ethical framework established at 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.

Learning Objectives

  • To describe the major elements of the accounting professional code of ethics. 
  • To define earnings management and link it to the elements of the code of ethics. 
  • To explain why earnings management is practiced. 
  • To list and describe the two basic forms of earnings management: real and reporting.
  • To identify common situations when earnings management is practiced. 

Who Should Attend?

  • Business Owner
  • CEO
  • Certified Management Accountant
  • Certified Public Accountant
  • CFO/Controller
  • CPA (Industry)
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • Finance Pros
  • Young CPA