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Beyond the Numbers: Understanding Earnings Management and Its Ethical Landscape (Course Id 2418)

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Author : Kelen Camehl, CPA, MBA
Course Length : Pages: 35 ||| Word Count: 13,506 ||| Review Questions: 6 ||| Final Exam Questions: 10
CPE Credits : 2.0
IRS Credits : 0
Price : $17.95
Passing Score : 70%
Course Type: NASBA QAS - Text - NASBA Registry
Technical Designation: Technical
Primary Subject-Field Of Study:

Accounting - Accounting for Course Id 2418

Accounting, Beyond, Numbers, Understanding, Earnings, Management, Ethical, Landscape, cpe, cpa, online course
Description :

This course provides an overview of earnings management techniques and their ethical implications. This course covers basics like revenue recognition timing, expense manipulation, provision adjustments, income smoothing, and cost-cutting. This course also addresses more advanced methods such as financial engineering, tax planning, big bath accounting, accounting policy changes, and round-trip transactions. Throughout this course, the ethical considerations inherent in these techniques are addressed through a series of example situations.

Usage Rank : 31667
Release : 2024
Version : 1.0
Prerequisites : None.
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
Advance Preparation : None.
Delivery Method : QAS Self Study
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 26-Nov-2024
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 - Text - NASBA Registry - 2418

Keywords : Accounting, Beyond, Numbers, Understanding, Earnings, Management, Ethical, Landscape, cpe, cpa, online course
Learning Objectives :

Chapter 1
Foundation of Earnings Management Techniques

Upon completion of this chapter, you will be able to:
  • Identify different methods of revenue recognition timing used in earnings management
  • Recognize examples of expense manipulation in financial reporting
  • Distinguish between provision and reserve manipulation techniques
  • Determine the impact of asset valuation adjustments on reported financial performance
  • Differentiate between income smoothing strategies and their effects on financial statements

Chapter 2
Advanced Earnings Management Strategies

Upon completion of this chapter, you will be able to:
  • Identify financial engineering techniques in advanced earnings management
  • Distinguish legitimate tax planning from earnings management strategies
  • Determine the impact of big bath accounting on financial reporting
  • Differentiate permissible changes in accounting policies from manipulative adjustments
  • Recognize risks associated with round-trip transactions in earnings management

Course Contents :

Chapter 1 - Foundation of Earnings Management Techniques

Learning Objectives

Introduction

Revenue Recognition Timing

Expense Manipulation

Provision Manipulation

Reserve Manipulation (Cookie Jar Reserves)

Asset Valuation Adjustments

Income Smoothing

Cost-Cutting Timing

Conclusion

Review Questions

Chapter 2 - Advanced Earnings Management Strategies

Learning Objectives

Introduction

Financial Engineering

Tax Planning

Big Bath Accounting

Accounting Policy Changes

Round-Trip Transactions

Conclusion

Review Questions

Glossary of Key Terms

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