This course provides an overview of advanced earnings management techniques and their ethical implications. This course addresses 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.

Learning Objectives
Upon completion of this course, 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

To complete this course participants need to: Read the material provided and answer chapter review questions, successfully complete the qualified assessment with a minimum of 70% accuracy to receive your certificate. 

A course evaluation form is provided for your feedback, upon course completion. Participants have 1 year from the date of purchase/enrollment to complete this course 

Our Refund policy can be found at: https://cpeprime.com/cancellation-and-refund/