The accountant may periodically be tempted to engage in unethical behavior or will see such behavior in others. The Unethical Behavior course outlines the reasons why people engage in such conduct, which can be useful for spotting the circumstances that make it easier to do so. The CPA ethics CPE course also presents many solutions for preventing unethical behavior and how to deal with offers of bribery, while also covering the types of unethical behavior in which an accountant might engage.
Learning Objectives
Upon successful completion of this course, participants will be able to:
Describe rational choice theory.
Specify the circumstances under which unethical behavior does not impact a person's self-image.
Describe the loss aversion effect.
Describe how a person avoids the mental discomfort associated with conflicting values.
Specify the ethical behavior more likely to be ascribed to a male.
Explain the requirements of the Foreign Corrupt Practices Act.
Describe the conventions criminalizing bribery in an international setting.
Specify the difference between bribery and facilitation payments.
Specify the circumstances under which kickbacks are most common.
State the response to be made when offered a bribe.
Major Topics
Rational Choice Theory
The Issue-Contingent Model
The Impact of Gender om Ethical Decisions
Bribery
Collusion
Ponzi Schemes
Accounting Fraud
The Fraud Triangle
Accounting Fraud Tools
Tax Fraud
Prevention of Unethical Behavior
