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    Mar 29, 2024  
2019-2020 Catalog 
    
2019-2020 Catalog [ARCHIVED CATALOG]

ACCTG 375L Financial Statement Investigations


1 unit(s)
Forensic accountants are often engaged to investigate potential financial statement fraud. One key type of fraud relates directly to the misstatements of financial information provided to investors via an entity’s financial statements and footnotes or other public disclosures. This course provides students with an understanding of different types of engagements, how investigative teams work, and investigative methods and techniques used when performing financial statement investigations. Highlights the many common types of financial reporting manipulations that frequently occur historically and in today’s environment, which includes an overview of current accounting topics that are often susceptible to manipulations and recurring financial statement fraud. Based on real-world case studies. Includes professionals from the accounting, legal and regulatory fields. Students should expect to utilize strong analytical and organizational skills, exercise professional judgment and demonstrate effective writing and presentation skills. Prerequisite(s): ACCTG 372  or consent of the dean.


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