ACC 5520 - Corporate Fraud Detection and Prevention

Institution:

University of Detroit Mercy

Subject:

Accounting

Description:

This course focuses on detection, control and prevention of corporate fraud, in view of recent revelations, especially in the area of creative and aggressive accounting and insider trading irregularities that have forced several corporations to bankruptcy. Specific corporate frauds investigated include: creative cash flow reporting, fraudulent financial reporting, recognizing premature or fictitious revenue, aggressive cost capitalization and extended amortization policies, misreported assets and liabilities, creative income statement classifications and recasting pro-forma earnings measures.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.udmercy.edu

Phone Number:

(313) 993-1000

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Semester

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