3.00 credit hours
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.