Critical Thinking

Resources

CRITICAL THINKING

With the move toward a more principles-based financial reporting framework and increased emphasis on fair value measurement, the ability to consistently make high-quality professional judgments and apply critical thinking skills is increasingly important. Equally important, however, is the ability to do so while acting with a commitment to ethics and integrity.

KPMG is pleased to offer all educators access to course materials that have been developed for classroom use. These materials can be downloaded and duplicated for non-commercial, university educational purposes only. Using these materials for any other purpose, including but not limited to consulting practices, is strictly prohibited. KPMG recognizes and supports the doctrine of "fair use" as set forth in Section 107 of the U.S. copyright law when materials accessed through the KPMG University Connection are reproduced for educational purposes.

Ethical Compass Toolkit: Advanced Case Studies

Barbara Porco, Ph.D., CPA, Fordham University
2016

This module presents 12 ethical dilemmas designed to help students recognize ethical issues. This module includes a... Read More >
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Ethical Compass Toolkit: Burden of Proof

Barbara Porco, Ph.D., CPA, Fordham University
2016

The Burden of Proof includes a presentation discussing the cost of fraud, signs of potential fraud, and factors that may... Read More >
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Ethical Compass Toolkit: Case Studies

Barbara Porco, Ph.D., CPA, Fordham University
2016

This module presents 8 ethical dilemmas designed to help students recognize ethical issues. This module includes a... Read More >
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Ethical Compass Toolkit: Risks and Perception

Barbara Porco, Ph.D., CPA, Fordham University
2016

This series of ethical scenarios encourages students to consider the impact of their decisions on others. Separate materials... Read More >
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Ethical Compass Toolkit: Role Plays

Barbara Porco, Ph.D., CPA, Fordham University
2016

These Role Plays give students a chance to get out of their seats and act out their response to a series of ethical... Read More >
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Ethical Compass Toolkit: SOX

Barbara Porco, Ph.D., CPA, Fordham University
2016

This module presents the content of the Sarbanes-Oxley Act of 2002 in a way that is both interactive and fun.
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KPMG Forensic Leaders Author Book, Managing the Risk of Fraud and Misconduct

Richard Girgenti, KPMG, Timothy Hedley, KPMG
2011

Richard H. Girgenti, leader of Forensic Services for U.S. audit, tax and advisory firm KPMG LLP, and Timothy P. Hedley, who... Read More >
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Professional Judgment in Accounting Service Lines

Dr. Jonathan Grenier & Dr. Andrew Reffett Professors of Accountancy, Miami University
2015

We all know that professional judgment is important in the accounting profession, but what does that mean exactly?
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Professional Judgment Monograph

Sam Ranzilla, KPMG LLP, Rob Chevalier, KPMG LLP, George Herrmann, KPMG LLP, Steve Glover, Ph.D., Brigham Young University, Doug Prawitt, Ph.D., Brigham Young University
2013

This monograph is intended for use as a supplement in college-level auditing and accounting courses to help students... Read More >
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Summary of the KPMG Professional Judgment Framework

Steve Glover, Ph.D., Doug Prawitt, Ph.D.
2013

Adapted from the KPMG Elevating Professional Judgment in Auditing and Accounting monograph, this summary provides a short... Read More >
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