Fraudulent financial reporting has received significant press in recent years with the well publicized failures and frauds at Enron, MCI and Adelphia. The financial frauds have ranged from basic to complex schemes to mislead the investors by improving financial results. The fraudulent financial reporting class will teach students the common fraudulent reporting schemes and methods to detect and document the fraud.

Course topics will include:

• Review of SAS 99
• Common fraudulent financial reporting schemes
• Detecting fraudulent schemes
• Financial fraud indicators