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Course Details

Behavioral Ethics (Course Id 1149)

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Author : Steven Bragg, CPA
Status : Production
CPE Credits : 2.0
IRS Credits : 0
Price : $19.95
Passing Score : 70%
Primary Subject-Field Of Study:

Behavioral Ethics - Ethics for Course Id 1149

Description :

The Behavioral Ethics course discusses the different theories of how people deal with ethical dilemmas and goes on to cover a number of issues that can impact these decisions. Examples of these issues are contextual factors, the ethical infrastructure of a business, the role of leaders, and employee interactions with management. The course also addresses the fraud triangle, fraud addiction, whistleblowing, and several similar topics.

Usage Rank : 0
Release : 2016
Version : 1.0
Prerequisites : None.
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
Advance Preparation : None.
Delivery Method : Self-Study.
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 24-Nov-2016
NASBA Course Declaration : Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam.
Approved Audience :

NASBA QAS - NASBA Registry - 1149

Keywords : Behavioral Ethics, Behavioral, Ethics, cpe, cpa, online course
Learning Objectives :

Course Learning Objectives

    Identify the categories of ethical positions that a person may hold.
    Note the different types of core virtues.
    Recognize the different types of ethical weaknesses in a business environment.
    Recall the impact on ethics of the different types of organizational structures.
    Note the theories associated with catching improper employee behavior.
    Identify the components of a fair decision making process.
    Recall the characteristics of a leader who is more likely to be followed by employees.
    Identify phrases that may be considered euphemisms.
    Note the effects of blanketing an organization with too many rules.
    Recall some of the rationalizations used when someone commits fraud.
Course Contents :

Chapter 1 - Behavioral Ethics

Ethical Positions

Setting the Baseline

The Normative Approach

The Intuitive Approach

Virtue Ethics

The Descriptive Approach

Contextual Factors

Imposed Pressure

Interpersonal Interactions

Dislike of Managers

Peer Impacts

Social Bonding Effects

Organizational Structure

Perceived Fairness

Working Conditions

Wealth Effects

Summary

Ethical Infrastructure

Detection Theory

Punishment of Unethical Behavior

Letting off Steam

Fairness of the Decision Making Process

The Role of Leaders

The Effect of Unethical Leaders

Signs of an Unethical Leader

Employee Interaction with Management

Why Employees Violate Their Own Ethical Standards

Euphemisms

Antisocial Behavior

Time Pressure

The Crowding-Out Effect

Goal Sickness

The Waterbed Effect

Group Effects

Whistleblowing

Fraud Triggers

Perceived Pressure

Opportunity

Rationalization

Fraud Addiction

Lying during Negotiations

Review Questions

Glossary

Behavioral Ethics Course 1149 Home: https://www.cpethink.com/aicpa-based-ethics-for-cpas
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