Financial Statement Fraud

Learning objectives

After completing this course, the learner should be able to:

  • Recognize financial statement fraud facts
  • Name the perpetrators of financial statement fraud
  • Identify the motives for committing financial statement fraud
  • Recognize the warning signs of financial statement fraud
  • Name the methods of committing financial statement fraud
  • Recognize the types of financial statement fraud
  • Identify how to detect financial statement fraud
  • Name techniques to prevent financial statement fraud
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timothy gearty

Instructor bio

Tim Gearty is the National Director and Editor-in-Chief for the world’s largest CPA training program, Becker CPA Review. In addition to his editorial leadership, Tim is also Becker's National Lead Instructor, whose taped lectures are seen in over 325 locations throughout the world. Tim is a nationally recognized expert and speaker on a variety of accounting and tax topics, and has appeared as keynote speaker for several Fortune 100 companies as well as many national associations. He has frequently been called upon over the past twenty years to present accounting and tax topics to large groups, organizations, and corporations, accounting firms and in legal proceedings. Tim is a partner in Gearty & McIntyre, LLP, CPA, a firm which has developed a reputation as a specialist in business advisory services, litigation support and forensic accounting. He is a member of the American Institute of Certified Public Accountants and the New Jersey Society of Public Accountants as well as a trustee of that organization. He holds a BS in Accounting from Fairleigh Dickinson University, and both a MBA in Finance and Law Degree (JD) from Seton Hall University. Tim is a member of the New Jersey and American Bar Associations.

Mike Brown Headshot

Instructor bio

Michael (“Mike”) Brown’s extensive experience confirms his presence as a leader in the accounting community—with a commitment for student success and a passion for teaching. For over 15 years, Mike has been a senior national instructor with Becker Professional Education. He has impacted hundreds of thousands of individual students—just since 2019—in Becker’s CPA and CMA Review courses and so many more through his presentations at conferences, accounting firms, universities, and in the online community. Mike’s teaching is enhanced by his vast accounting experience in many industries, including manufacturing, financial, retail, real estate and service. With Becker's CPA Review course, Mike is heavily involved in the concept lecture videos in four sections: AUD, FAR, BAR, and ISC. After completing a term on the Beta Alpha Psi Board of Directors in 2021, he now serves as Becker's Professional Partner to the organization. He is a licensed CPA in the State of North Carolina, currently residing in Raleigh with his wife and two children.

Education

  • University of Virginia 
    • BS Commerce (Accounting and MIS concentrated)
  • University of Science 
    • MS Accounting (Audit concentrated)

Licenses & designations

  • CPA
  • CMA
  • CIA
  • CSCA
  • CGMA

Teaching & instruction

Organizations

Podcasts

Awards & recognition 

  • Becker Senior Faculty Award
  • Professional Education Award (2017)
  • Adtalem Global Education TEACH Award (2019)

What do you love about Becker?

"I love that Becker never accepts that what we have is good enough and is always willing to challenge the status quo in an effort to improve. I love the scale of the impact we are able to have both in terms of the number of students we can reach and the impact of the profession as a whole. I love that it gives me the opportunity to do what I love!"

What would you tell an accounting student today?

"The possibilities for a career in accounting are truly limitless - even if you could list all the opportunities available today, the list would be out of date by tomorrow. Never forget, that first and foremost, accounting is a people business - as long as you cultivate your ability to connect with others, you will have opportunities to succeed!"

Becker fun fact

"I've visited 48 of the 50 states (just Alaska and North Dakota left to go!). I love playing board games - in fact, I have a whole room of my house devoted to my board game collection."

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