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
  • Identify financial engineering techniques in advanced earnings management.
  • Discover and distinguish legitimate tax planning from earnings management strategies
  • Discover and determine the impact of big bath accounting on financial reporting
  • Explore and differentiate permissible changes in accounting policies from manipulative adjustments
  • Recognize risks associated with round-trip transactions in earnings management
Last updated/reviewed: July 25, 2024
1 Review (1 rating)

Reviews

5
Anonymous Author
Interesting discussion of typical earnings managment techniques. Some real world examples.
Prerequisites
Course Complexity: Foundational
No advanced preparation or prerequisites are required for this course.
Education Provider Information
Company: Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact: For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Instructor for this course
  Course Overview CPE
Course Syllabus
COURSE MATERIAL
  Earnings Management: Advanced Techniques (Text Based Course)PDF
REVIEW AND TEST
  REVIEW QUESTIONSquiz
 FINAL EXAMexam