ACCT 418 - Fraud, Governance and Reporting

Institution:

Case Western Reserve University

Subject:

Description:

This course examines managerial fraud, primarily made possible by the manipulation of accounting. This includes treatments of the motives for fraudulent behavior but focuses primarily upon the techniques of earnings management and the processes of its detection. Governance of organizations in the post-Enron, WorldCom and Tyco environment will also be studied. Regulation and the duties of those responsible for proper governance will be among the topics in this portion of the course. Guest speakers from the forensic industry and materials from practice institutes will be employed. Prereq: ACCT 401 and BAFI 402 or equivalent.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.case.edu

Phone Number:

(216) 368-2000

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Semester

The Course Profile information is provided and updated by third parties including the respective institutions. While the institutions are able to update their information at any time, the information is not independently validated, and no party associated with this website can accept responsibility for its accuracy.