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| Author : | Christopher J Demaline, CPA, CMA, CFE, MBA |
| Course Length : | Pages: 12 ||| Review Questions: 4 ||| Final Exam Questions: 5 |
| CPE Credits : | 1.0 |
| IRS Credits : | 0 |
| Price : | $12.95 |
| Passing Score : | 70% |
| Course Type: | NASBA QAS - Text - Technical - NASBA Registry |
| Primary Subject-Field Of Study: | Accounting - Accounting for Course Id 1615 |
| Description : | This course covers management characteristics associated with fraudulent financial reporting. The fraud firm sample consists of those sanctioned by the U.S. Securities and Exchange Commission (SEC). An overview of the SEC’s role in accounting and reporting compliance is provided. |
| Usage Rank : | 0 |
| Release : | 2022 |
| Version : | 1.0 |
| Prerequisites : | None. |
| Experience Level : | Overview |
| Additional Contents : | Complete, no additional material needed. |
| Additional Links : |
Detecting Financial Statement Fraud
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| Advance Preparation : | None. |
| Delivery Method : | QAS Self Study |
| Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
| Revision Date : | 20-Apr-2022 |
| 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 - Technical - NASBA Registry - 1615 |
| Keywords : | Accounting, Managers, Commit, Financial, Reporting, Fraud, cpe, cpa, online course |
| Learning Objectives : |
Course Learning Objectives
2. Recognize the SEC’s role in accounting and reporting compliance 3. Recognize the characteristics of executives that oversee firms releasing fraudulent financial reports 4. Identify proxies used to measure executives’ characteristics Chapter 1 2. Recognize the SEC’s role in accounting and reporting compliance After learners review this section, they should be able understand the anti-fraud regulations enforced by the SEC and recognize the SEC’s role in accounting and reporting compliance. Chapter 2 2. Identify proxies used to measure executives’ characteristics After learners review this section, they should be able to recognize the characteristics of executives that oversee firms releasing fraudulent financial reports and identify proxies used to measure executives' characteristics. |
| Course Contents : | Chapter 1: The U.S. Securities and Exchange Commission’s Role U.S. Securities and Exchange Commission SEC Enforcement Summary Review Questions Chapter 2: Executives of AAER Targets Example Case Management Traits Consequences Summary Review Questions References Glossary |
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