ACCT 638 - Fraud and Litigation Advisory Services - 3 credits

This course examines accountants’ use of their knowledge, skills, experience, and education to support legal actions. Such activities are normally carried out by fraud and forensic accounting professionals acting as consultants and expert witnesses. Focusing on the forensic accountant’s role in litigation, this course provides an overview of the civil and criminal litigation processes and the use of evidence in court, including expert witness testimony. This course further examines the major white collar crimes impacting fraud investigations, including securities fraud, conspiracy, and tax crimes. Finally, this course culminates in an experiential exercise requiring students to serve as expert witnesses and write an expert report in a hypothetical fraud investigation.
Semester(s) Offered: Summer