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. In recent years the foundations of the capital markets have been "shaken and stirred" by disclosures of management schemes to "cook the books." As preparation for the emerging field of fraud examination, it is important for students to have a thorough understanding of the nature, prevention, and detection of financial reporting fraud. This course examines various aspects of financial reporting fraud and its impact on financial statements using various techniques.Prerequisite(s): MBA AF 611 or MBA AF 616.
Financial Reporting Fraud Examination
MBA Accounting and Finance
Monday, July 23, 2018 to Friday, September 14, 2018