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Course Criteria
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3.00 Credits
This course exposes students to the demand for, and the supply of, independent professional services that improve the quality of information for decision-makers. Topics include markets, measurement, value, risk, communication and information search for assurance service engagements in electronic commerce, systems reliability, entity performance and health care, among others.
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3.00 Credits
Consistent with the expanding scope of services offered by professional service firms in the information age, this course introduces students to the demand for, and supply of, value-added assurance services, other than financial statement auditing, that improve the quality of information for decision makers. Course topics include risk, value chains, strategic lenses, performance measurement, client business models, litigation services, and a survey of assurance service opportunities. Course requirements include a research paper and presentation for which each student constructs a client business model, identifies potential economic shocks, and explains business risks and assurance service opportunities for a client he or she serves in practice.
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3.00 Credits
Auditors interface with modern information systems in varied ways almost daily. Auditors must evaluate corporate internal controls and test operational effectiveness to opine regarding internal controls. Auditors query information systems in the perfomance of analytical tests and for purposes of audit planning, compliance and substantive testing to opine regarding the financial statement. This course provide students a foundational understating of relational database theory, and systems control concepts and applications. Students are similarly exposed to modern ERP systems and offered hands-on experince with ACCESS and ACL applications relevant to the practice of modern auditing.
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2.00 Credits
The course will focus heavily on frauds committed against the organization (occupational fraud) and frauds committed on behalf of the organization (financial statement fraud). Major recent financial statement frauds (e.g., Enron, Worldcom, Tyco) will be analyzed, corporate governance issues will be addressed, computerized data mining approaches will be investigated, and the nature and scope of accounting litigation support services will be studied.
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2.00 Credits
The course will focus heavily on frauds committed against the organization (occupational fraud) and frauds committed on behalf of the organization (financial statement fraud). Major recent financial statement frauds (e.g., Enron, Worldcom, Tyco) will be analyzed, corporate governance issues will be addressed, computerized data mining approaches will be investigated, and the nature and scope of accounting litigation support services will be studied.
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3.00 Credits
The course focuses on the tools and techniques that collectivley provide a methodology for detecting accounting and other forms of fraud and for resolving fraud allegations from inception to disposition. Fraud examination involves obtaining evidence and taking statements, writing reports, testifying to findings, and providing various forms of assistance in the detection and prevention of fraud. A major part of the course involves summarizing the major corporate accounting abuse cases that have occurred in the recent years.
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2.00 Credits
As a broad categorization, accountants and finance professionals provide two types of litigation support services - forensic accounting services and valuation services. The Accounting Fraud Examination course, Acct. 70571, focuses on forensic accounting services while Acct. 70581 focuses on valuation services. A variety of situations arise where experts are called on to provide a valuation suitable for use in a court of law. A partial list includes valuations related to minority shareholder disputes, private companies, specific asset valuations, estate tax disputes, valuation of assets in divorce situations and intellectual property damage calculations. The focus of the course is on litigation that requires a valuation estimate. Most of the course will focus on analysis of actual valuation court cases. Several expert witness professionals will share their insights with students. The goals of the course are to broaden student valuation skills and to open their eyes to the exciting career opportunities available to valuation experts in litigation support.
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2.00 Credits
As a broad categorization, accountants and finance professionals provide two types of litigation support services - forensic accounting services and valuation services. The Accounting Fraud Examination course, Acct. 70571, focuses on forensic accounting services while Acct. 70581 focuses on valuation services. A variety of situations arise where experts are called on to provide a valuation suitable for use in a court of law. A partial list includes valuations related to minority shareholder disputes, private companies, specific asset valuations, estate tax disputes, valuation of assets in divorce situations and intellectual property damage calculations. The focus of the course is on litigation that requires a valuation estimate. Most of the course will focus on analysis of actual valuation court cases. Several expert witness professionals will share their insights with students. The goals of the course are to broaden student valuation skills and to open their eyes to the exciting career opportunities available to valuation experts in litigation support.
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3.00 Credits
Tax rules are pervasive in their effect on the investment and financing decisions of business. Managers must understand how changes in tax rules influence the behavior of their customers, their employees, their suppliers and their competitors to avoid operating at a competitive disadvantage. This, in turn, has consequences for how current tax rules affect taxpayers' economic balance sheets. This course uses an economics-based approach to consider how tax and non-tax factors affect business activities. The framework developed is highly integrative: investment strategies and financing policies within firms are linked through taxes. The first part of the course develops the fundamental concepts that represent the building blocks of the framework. The second part applies the framework to specific decision settings such as compensation planning, choice of organizational form, mergers and acquisitions and multi-jurisdictional tax planning.
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3.00 Credits
Tax rules are pervasive in their effect on the investment and financing decisions of business. Managers must understand how changes in tax rules influence the behavior of their customers, their employees, their suppliers and their competitors to avoid operating at a competitive disadvantage. This, in turn, has consequences for how current tax rules affect taxpayers' economic balance sheets. This course uses an economics-based approach to consider how tax and non-tax factors affect business activities. The framework developed is highly integrative: investment strategies and financing policies within firms are linked through taxes. The first part of the course develops the fundamental concepts that represent the building blocks of the framework. The second part applies the framework to specific decision settings such as compensation planning, choice of organizational form, mergers and acquisitions and multi-jurisdictional tax planning.
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