Conference Track (Wednesday)

Industry Standards and Ethics

Wednesday, August 17, 2022 6:30 a.m. - 8:10 a.m. MT

Mirror, Mirror of Ethics On The Wall: Who's The Least Complacent of them All?

Wednesday, August 17, 2022 8:30 a.m. - 10:10 a.m. MT

Beliefs, Behavior, and Fraud in Valuation: Emotional Intelligence to Regulatory Policy, Application and Practice

Wednesday, August 17, 2022 10:30 a.m. - 12:10 p.m. MT

Fraud is committed by people with behaviors motivated by more factors than "greed." Fraud is ultimately more about psychology than about accounting. Valuation professionals can enhance their behavioral forensic interviewing success through awareness of the psychology of fraud by formulating appropriate questions. The session includes the psychologies of Sharks, Marks, and Larks, as well as the Dark Triad personality traits of predatory fraudsters.

Cite at least three factors that underlie the motivations to commit fraud, to become fraud victims, or to "blow the whistle" on fraud
Formulate investigative interviewing questions based on psychological factors underlying the motivations to commit, be a victim of, or blow the whistle on fraud

Total CPE: 2
Fields of Study: Accounting: 1, Behavioral Ethics: 1
Program Level: Intermediate - Learning activity level that builds on a basic program most appropriate for individuals with detailed knowledge in an area.

Who Should Attend:

Accountants, CPAs, Valuation Analysts, Forensic Accountants, Risk Management and Compliance professionals, and others with responsibilities for investigating and mitigating fraud.


Previous training or research on subject matter being taught. Such persons are often at a mid-level within the organization, with operational and/or supervisory responsibilities.

Advanced Preparation:


Sri Ramamoorti
Sri  Ramamoorti

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Pricing Is In The Eye of the Beholder!

Wednesday, August 17, 2022 1:00 p.m. - 2:40 p.m. MT

Young Valuation Experts Q&A Panel: Getting them Invested and Engaged

Wednesday, August 17, 2022 3:00 p.m. - 4:40 p.m. MT