Unethical Behavior

2 Credits: Behavioral Ethics


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Unethical Behavior

Course Level
CPE Credits

2 Credits: Behavioral Ethics

Course Description

The accountant may periodically be tempted to engage in unethical behavior or will see such behavior in others. The Unethical Behavior course outlines the reasons why people engage in such conduct, which can be useful for spotting the circumstances that make it easier to do so. The course also presents many solutions for preventing unethical behavior and how to deal with offers of bribery, while also covering the types of unethical behavior in which an accountant might engage.

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Learning Objectives

Upon successful completion of this course, participants will be able to:

  • Describe rational choice theory.
  • Specify the circumstances under which unethical behavior does not impact a person’s self-image.
  • Describe the loss aversion effect.
  • Describe how a person avoids the mental discomfort associated with conflicting values.
  • Specify the ethical behavior more likely to be ascribed to a male.
  • Explain the requirements of the Foreign Corrupt Practices Act.
  • Describe the conventions criminalizing bribery in an international setting.
  • Specify the difference between bribery and facilitation payments.
  • Specify the circumstances under which kickbacks are most common.
  • State the response to be made when offered a bribe.
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Course Specifics

Course ID
Revision Date
February 23, 2024

There are no prerequisites.

Advanced Preparation


Number of Pages

Compliance Information

NASBA Provider Number: 103220

CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.

Meet The Experts

Steven M. Bragg, CPA, is a full-time book and course author who has written more than 300 business books and courses. He provides Western CPE with self-study courses in the areas of accounting and finance, with an emphasis on the practical application of accounting standards and management techniques. A sampling of his courses include the The New Controller Guidebook, The GAAP Guidebook, Accountants’ Guidebook, and Closing the Books: An Accountant’s Guide. He also manages the Accounting Best Practices podcast. Steven has been the CFO or controller of both public and private companies and has been a consulting manager with Ernst & Young and …