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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. An overview of the SEC’s role in accounting and reporting compliance is provided.

Course Key Concepts: Fraud, SEC, Financial Reporting, Enforcement, Accounting.

 

Learning Objectives

  • Identify anti-fraud regulations enforced by the SEC.
  • Recognize the U.S. Securities and Exchange Commission’s role in accounting and reporting compliance.
  • Recognize the characteristics of executives that oversee firms releasing fraudulent financial reports.
  • Identify proxies used to measure executives’ characteristics.
Last updated/reviewed: April 5, 2020

3 Reviews (11 ratings)Reviews

2
Member's Profile
I thought this course moved too slow and did not hold my attention. The instructor spoke without any enthusiasm. I also feel that the course title is misleading as there was as much about the reporting guidelines as there were about the characteristics of managers committing fraud. Additionally, the slides were minimalistic and didn't add to the presentation
5
Anonymous Author
good review of SEC fraudster characterizes. Investigators and CFE's must be able to identify certain personalities to help with the investigations
4
Anonymous Author
Pretty interesting range of topics covered. Would have preferred more comprehensive slides instead of just images.

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 .
Course Syllabus
INTRODUCTION AND OVERVIEW
  2:52Introduction to Characteristics of Managers Committing Financial Reporting Fraud
  5:46Corporate Reporting Guidelines
  9:52Accounting and Auditing Enforcement Releases
  8:27Exposure to Egregious Fraud
  4:06 Equity Portfolio Resulting in Less Risk Aversion
  5:27 Few Critical Accounting Estimates
  2:16 Consequences of Committing Fraud
  6:23Summary and Conclusion
Continuous Play
  45:10 Characteristics of Managers Committing Financial Reporting Fraud
Supporting Materials
  PDFSlides: Characteristics of Managers Committing Financial Reporting Fraud
  PDFCharacteristics of Managers Committing Financial Reporting Fraud Glossary/Index
Review And Test
  quizREVIEW QUESTIONS
 examFINAL EXAM