"What Were They Thinking? Why Good CPAs and Firms Do Bad Things"

Description

Do you think only bad or unethical CPAs do bad things and that it could never be you? Think again. This session uses case studies to understand the forces and pressures that lead to unethical behavior by accountants. Emphasis will be placed upon examining case studies to determine why they did what they did and what should have been the correct behavior. Learning Objectives • Review the rules governing the ethical behavior of CPAs • Examine the ethical behavior of CPAs and firms by reading and discussing case studies • Evaluate the decision-making process of illegal or unethical behavior and describe what should have been the correct action