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Financial Reporting Fraud Examination
Course #: MBA AF 637
Description:
Financial reporting fraud and earnings manipulation by managements of publicly traded companies are a continuing source of anxiety and concern to investors, creditors, regulators, and others who depend upon financial statements. As a special focus in the broader emerging field of fraud examination, students in this course will gain a thorough understanding of the knowledge of the nature, prevention, and detection of financial reporting fraud, also called financial statement fraud or accounting fraud. This course examines various aspects of financial statement fraud and the role that the 'financial reporting supply chain' plays in creating high quality financial statements. This course also introduces data analytical techniques to assess potential financial statement fraud and earnings management.
Pre Requisites: Pre-req: MBA AF 611 or MBA AF 616