The Role of Discretion in Accounting: An IBSC Conversation

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The Role of Discretion in Accounting:

An IBSC Conversation

Wednesday, November 20, 2019
12:30 P.M. - 1:45 P.M.
Uris Hall, Room 301

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Lunch will be served at 12:15 p.m. Event will start promptly at 12:30 p.m.

As part of the Individual, Business, and Society Curriculum, please join us for a discussion with Weston Smith on living and working responsibly, and the consequences of unethical conduct. Smith was once CFO of the Fortune 500 company HealthSouth Corporation, which became a Wall Street darling as it grew from one location to over 2000 in all 50 States. However, underneath the glimmering corporate office, the fleet of corporate jets, and “consistent” earnings reports, laid a multi-year multi-billion dollar financial statement fraud. He voluntarily came forward and exposed the fraud, and accepted responsibility for his own actions.

This event will address such questions as: What does a manager or firm gain from manipulating earnings? What are the costs of earnings manipulation? How do individual values, corporate culture, and so forth affect a manager’s decision to engage in various forms of earnings management?

This event is co-sponsored by the Accounting Division and The Arthur J. Samberg Institute for Teaching Excellence.

November 20th, 2019 12:30 PM through  1:45 PM
3022 Broadway
Uris Hall, Room 301
New York, NY 10027
United States
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Phone: 212-854-1205