ACCT 304 - Anatomy of a Fraud

Credits: 3

Prerequisite: ACCT 100 or 202. This course examines the phenomena of financial statement fraud and discusses some of the key forensic accounting concepts and skills used to address this problem. Drawing on historical cases of financial statement fraud as well as the first-hand experience of the instructor, we search for the answers to questions such as: What causes executives to “cook the books”? What factors contribute to fraud? What can be done to prevent and detect it? How have regulations changed the landscape of corporate misconduct? What role do auditors, lawyers, employees, the media, and other stakeholders play? M. Hess.