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: August 16, 2023
8 Reviews (28 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.
2
Member's Profile
The course was not as interesting as anticipated due to too much SEC regulations references, for example.
4
Anonymous Author
Interesting course, the slides are only okay. Recommend those be updated for reference after the course.
3
Anonymous Author
Audio quality was not ideal in certain parts but there were some interesting items of note.
4
Anonymous Author
Good overview of the role of the SEC and fraud characteristics.
5
Member's Profile
Very interesting - new concepts to me for several ideas.
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
INTRODUCTION AND OVERVIEW
  Introduction to Characteristics of Managers Committing Financial Reporting Fraud2:52
  Corporate Reporting Guidelines5:46
  Accounting and Auditing Enforcement Releases9:52
  Exposure to Egregious Fraud8:27
  Equity Portfolio Resulting in Less Risk Aversion4:06
  Few Critical Accounting Estimates5:27
  Consequences of Committing Fraud2:16
  Summary and Conclusion6:23
Continuous Play
  Characteristics of Managers Committing Financial Reporting Fraud45:10
Supporting Materials
  Slides: Characteristics of Managers Committing Financial Reporting FraudPDF
  Characteristics of Managers Committing Financial Reporting Fraud Glossary/IndexPDF
Review And Test
  REVIEW QUESTIONSquiz
 FINAL EXAMexam