CPE Packages (Incl. Ethics) for Multiple States and Qualifications Available. Price $4/credit - CLICK HERE to view.

Why good accountants do bad things

David Schultz

Hamline University

Wednesday, August 11, 2021 | 11:00 AM EDT

  • CPA (US)

1 Credit


Subject Area

Ethics (Behavioral)

Webinar Qualifies For

1 CPE credit of Ethics (Behavioural) for all CPAs

1 General Educational credit for Tax Professionals / Bookkeepers / Accountants

Course Description

Ethical people, including accountants, sometimes do unethical things.

Not often, but when they do, we ask ourselves, 'Why?'

This online CPE webinar examines the spectrum of good and bad behavior that characterizes every reasonable human. We go far beyond the traditional 'fraud triangle' to consider ethical leadership, moral awareness, counter-ethical organizational incentives, psychological factors, and 'bad barrels' that yield bad apples. Real cases involving unethical behavior by accountants are discussed openly and honestly.

The online continuing education course will discuss the classic Stanley Milgram punishment experiments, seeking to understand how they help explain unethical behavior. The speaker then uses examples to provide a foundation for an analysis regarding the relationship between legal ethics and personal ethics, while seeking to understand whether you could be the next person to act unethically.

CPAs will gain a fresh understanding of the range of ethics-laden decisions faced by accountants in positions of responsibilities and the various factors that can influence the direction of many of those decisions.

Key topics covered in this Ethics CPE webinar:

  • Ethics
  • Motivational and Organizational Factors that Impact Ethical Behavior
  • Ethics Cases Studies
  • Bad Apples and/or Bad Barrels

Learning Objectives

  • To discuss how and why accountants do ethically bad things.
  • To analyze why organizations, do bad things.
  • To examine how unquestioned deference to superiors and authority may cause unethical behavior.
  • To discuss the concept of administrative evil.
  • To explore moral diversity and how it addresses the problems of unethical behavior.

Who Should Attend?

  • CPA (Industry)
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • Young CPA