May 18, 2021  
2021-2022 Undergraduate & Graduate Catalog 
    
2021-2022 Undergraduate & Graduate Catalog

ACCT 452 - Financial Statement Fraud


3 Hour(s) Credit
Examine how financial statement analysis can be used to uncover fraudulent financial reporting. Financial statement fraud involves intentional misstatements or omissions of financial statement amounts or disclosures to deceive users of the statements. This topic is commonly known as “cooking the books” and introduces management’s motives and pressures to achieve desired financial results as opposed to true economic financial results. Understand and detect the creative accounting methods management employs to “cook the books,” along with related fraud prevention strategies.
Three hours per week.
Prerequisites C or better in ACCT 450 , ACCT 451 .
Corequisites This course may be taken concurrently with ACCT 453 .
(spring offering only)