Uncovering the motivations behind financial manipulation and the critical role of integrity in modern accounting.
This course examines the intersection of ethical decision-making and financial reporting through the lens of real-world SEC enforcement actions. It explores the motivations behind financial misreporting, including earnings management, expense shifting, and revenue inflation, while providing frameworks for recognizing and mitigating fraud risks. The content covers the fraud triangle, the importance of internal controls, and the impact of corporate culture on maintaining professional integrity. Participants will review specific case studies involving crypto fraud, insider trading, and non-GAAP metric manipulation to understand the consequences of ethical failures and the necessity of transparency in financial communications.
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Dr. Eric Knight is a Certified Public Accountant (CPA) with a career that bridges professional accounting and academia. He earned a B.S. in Accounting from Louisiana State University, an M.S. in Accounting from the University of North Texas, and a Doctor of Business Administration (D.B.A.) from Baker College, where his research focused on student perceptions of accounting education. With more than 25 years of combined professional and academic experience, he brings both practical expertise and scholarly perspective to my work. My professional career includes roles as a tax accountant and positions in corporate finance, where he specialized in financial analysis, reporting, and compliance. He also managed budgets, contracts, and fiscal operations across multiple departments in higher education. Dr. Knight was invited to speak at the 2025 Fall Continuing Professional Development Conference for CPA New Brunswick. Since 2008, he has dedicated himself to teaching and mentoring future professionals. Dr. Knight teaches courses in financial accounting, managerial accounting, and taxation, with a focus on clarity, engagement, and real-world application. His goal is to bridge the gap between theory and practice, equipping students with the knowledge and confidence to succeed in today’s dynamic business environment. Dr. Eric Knight’s areas of expertise include Managerial Accounting and Financial Statement Analysis, with research examining the challenges business majors face in accounting courses.
