ACCT 820

ACCT 820 Financial Statement Fraud examines the most common and emerging schemes in preparing and issuing fraudulent financial statements. This course focuses on the United States and publicly traded companies. Through this course, students learn about international accounting standards violated in the preparation of fraudulent financial statements, fraud detection tools, and fraud indicators. Students also explore auditor liability and a range of real-world cases to illustrate many of the fraud schemes involving financial statements. (Formerly ACCT 820 : Financial Statement Misrepresentation)