CPE SESSION 7: SUNDAY, AUGUST 8, 8:00 AM – 4:00 PM

Power Up Your Financial Accounting Course with an
Earnings Management Focus and Cases
[Cancelled]

Description/Objectives:
This full-day workshop will explore how to implement earnings management as an integral part of every financial accounting course.

The specific objectives of this workshop are to:

1. Investigate why the ideal financial accounting course will contain a user perspective incorporating both management/preparer incentives and financial reporting techniques related to earnings management,
2. Discuss and explore more than 30 common earnings management techniques
3. Review more than 25 actual company cases where various earnings- management-related accounting treatments have been utilized
4. Differentiate between earnings management and financial fraud
5. Examine the research literature related to earnings management, and
6. Consider possible implementation strategies and issues.

Format/Structure:
The workshop will be conducted using a varied format that includes:

• Brief lectures facilitated with PowerPoint® slides
• Explanation and illustration of 30 common earnings management techniques
• Review and discussion of 25 actual real company case studies
• Group discussion of earnings-management-related issues
• In-session activities by participants related to classroom implementation opportunities
• Identification of earnings-management-related resources

Participants will be provided with a detailed handout containing course materials and activities.

Intended Audience:
The workshop is designed for (1) accounting educators teaching either undergraduate or graduate financial accounting courses, (2) accounting administrators wanting to better understand a focus that can increase student motivation and learning in financial accounting courses, and (3) individuals who simply want to become better acquainted with earnings management, such as accountants, auditors, CEOs/CFOs, and corporate board members.

Presenter: Thomas E. McKee, College of Charleston

* Denotes special requirements or prerequisite