ACCOUNTING
525 – FORENSIC ACCOUNTING
Prerequisites:
Completion of ACC 301 and ACC 322 with minimum grades of C- and junior
standing.
Required Text: Forensic
and Investigative Accounting, 2nd edition, Crumbley,
Heitger & Smith, CCH Incorporated (Chicago
2005). [ISBN 0-8080-1365-3]
Required Journal
Required Newspaper: Wall Street Journal.
Internet Access:
Internet access is a requirement for this course. The study of some course material and the
taking of class quizzes and possibly exams will be performed via the
internet. Students must obtain and use
an e-mail account on a regular basis.
Also, there are resources available for the text that are online.
Blackboard: Students
must use the Blackboard system. Class
announcements, assignments, changes to the syllabus, and online quizzes and/or
tests will be posted on Blackboard.
Blackboard should be checked on a daily basis for updates. To learn about using Blackboard go to this
link: http://learn.eku.edu/?bbatt=Y. Other information about using Blackboard can
be found at this link: Blackboard
instructions.
Submitting Work Online:
The option may be given to submit papers and projects online. When this is done, please send the file as an
attachment and use the following format to name your file: yourlastname_assignmenttitle.doc
Library Research Required:
Forensic and fraud related journals and professional accounting
journals, CCH Online Tax Database, and Lexis-Nexis.
Course Description:
A study of investigative accounting procedures and
techniques used in litigation support.
Topics to be covered include financial reporting fraud, employee fraud,
income reconstruction methods, testifying as an expert witness, evidence
management, cybercrime, and business valuations.
Class Format and Attendance: Class will consist of
discussion of chapter material and outside readings. The student must be well prepared for the
discussion each day. Preparation for
class includes chapter reading, professional journal reading, case studies, and
end-of chapter homework assignments. You
should anticipate spending a minimum of 10 hours outside of class each week in
preparation. There is no short cut. What you get from the course depends on what
you are willing to put into it. Class
attendance is critical to the learning process and is a course
requirement. The attendance policy for his
class is: a student with three or more unexcused absences will be assigned a
failing grade for the course. This
policy will be observed. Arriving more
than fifteen minutes late or leaving early from class will constitute an
absence. The reason for an excused absence must be submitted in writing or by
e-mail.