Sep 29, 2022  
2019-2020 Graduate Catalog 
    
2019-2020 Graduate Catalog [ARCHIVED CATALOG]

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MBA 631 - Fraudulent Financial Reporting


Credits: (3)
This course examines the evolution of financial reporting, the various schemes in which management and others perpetrate fraudulent financial reporting, and lawmaker’s attempts to enact laws and regulations to mitigate the problem. The course will utilize some of the most egregious financial reporting fraud cases in recent history and examine what contributed to the ability of management to perpetrate the fraud. Students will learn the various types of financial fraud schemes employed and what corporations can do help mitigate the incentives to perpetrate financial reporting fraud and ways to help detect it. This course will provide an in-depth review of The Public Company Accounting Reform and Investor Protection Act of 2002, known as the Sarbanes-Oxley Act of 2002, and how this historic legislation has had an impact in preventing future financial reporting frauds. Prerequisite(s): MBA 630  



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