University of Houston-Downtown UHD

FORENSIC ACCOUNTING ONLINE SYLLABUS

Spring, 2015

ACC 4310 FORENSIC ACCOUNTING

CRN #21496

DR. BRESSLER, C.I.A., C.F.E.

Email: bresslerl@uhd.edu
Office Phone: (713) 221-8490
Office B432 (Shea Building)
Office Hrs: (or by appointment)
(Shea Street):

TUES - 11:30 AM 2:30 PM

WED - 12:15 2:15 PM

COURSE DESCRIPTION:
This course is an introduction to the practice of forensic accounting and its relationship to
information technology auditing. The course emphasizes fraud examination as applied to
accounting information systems as well as legal resolution to fraudulent acts.
PREREQUISITE(S):

Prerequisite (s) ARE NOT optional, pre-requisites ARE requirements or

courses that must be completed PRIOR to taking the course. The pre-requisite(s) for this
course are described in the UHD catalog course description as: Prerequisite:

ACC 3300 - Intermediate Accounting I

It is the students responsibility to insure that they meet the pre-requisites prior to
enrollment in this course. If the student enrolls and does not meet the pre-requisites
he/she may be administratively withdrawn from the course at any time. The
administrative withdrawal will result in NO REFUND of tuition and fees because it
appears that the student knowingly enrolled in the course in violation of the Catalog

requirements. Any variance in pre-requisite requirements or this policy must be obtained

in writing from the Department Chair prior to enrollment in this course.

COURSE OBJECTIVES:

Demonstrate familiarity with fraud investigation, preventing fraud, and pressures

to commit fraud
Acquire and utilize a vocabulary of current forensic accounting terminology
Through the use of case studies, recognize the symptoms of fraud and how to
detect financial statement fraud, tax fraud, divorce fraud, asset misappropriations,
and e-business fraud.
Develop an understanding of skills an expert witness would need to possess and
demonstrate knowledge of the legal procedures that occur in fraud cases brought
to court.
Writing resources available at University of Houston-Downtown include the
writing lab, UHD Skillport, and Turnitin software. Students are advised to use
these resources.

I. TOPICAL OUTLINE OF INSTRUCTION

PLEASE NOTE ASSIGNMENTS/QUIZZES/PROJECTS/

DISCUSSIONS, ETC. ARE DUE AT

5:00 PM
Topic

Classes Begin: January 20, 2015

Groups set up January 28th

MOD #1:
Chapter 1:

The Nature of Fraud

Chapter 2:

Why People Commit Fraud

Chapter 3:

Fighting Fraud: An Overview

Activities

Chapter 4: Preventing Fraud

Extra Credit Uploading Assignment Availability ends:

2/5/2015 at 5:00 pm Sharp!
GROUP Power Point Topic (Due 2/10/15) TOPIC ONLY!!!!
MOD #1 GROUP Project (See assignment section for details)

Due 2/11/15
MOD #2:
Chapter 5: Recognizing the Symptoms of Fraud

Chapter 6: Data-Driven Fraud Detection

MOD #2 GROUP Project (See assignment section for details)

Due 2/25/15
Chapter 7: Investigating Theft Acts
Chapter 8: Investigating Concealment

Online 1-Hour Mid Term Exam: Open from March 10 at 5:00

pm to March 13 at 5:00 pm.

SPRING BREAK:

March 16 21, 2015

MOD #3:
Chapter 9: Conversion Investigation Methods
Chapter 10: Inquiry Methods and Fraud Reports
Appendix A

Chapter 11:
Appendix A

Financial Statement Fraud

Chapter 12: Revenue and Inventory Related

Financial Statement Frauds
Chapter 13: Liability, Assets, and Inadequate
Disclosure Frauds
Chapter 14: Fraud Against Organizations

MOD #3 GROUP Project (See assignment section for details)

Due 3/25/2015
GROUP PowerPoint Presentation/Research Articles Project (See
assignment section for details) Due 3/30/15
GROUP Fraud Analysis Case Due (See assignment section for details)

Due 4/1/15
MOD #4:
Chapter 15: Consumer Fraud
Chapter 16: Bankruptcy, Divorce, and Tax Fraud
Chapter 17: Fraud in E-Commerce
Chapter 18: Legal Follow-up
APPENDIX

MOD #4 GROUP Project (See assignment section for details)

Due 4/15/15
GROUP Fraud Inquiry Methods/Interviewing Case (See assignment
section for details) Due 4/22/15

Online 1-Hour Comprehensive Final Exam: AWAITING

INFORMATION FROM UHD ADMINISTRATION ON
FINAL EXAM DATE/S
By policy adopted by the Faculty of the College of Business on November 22,
2013, " Every fully online COB course will require live proctoring through
UHD Testing Services or other location approved by UHD Testing Services for
the required course final exam during the assigned university exam period."

This is only a guide and is subject to change.

ADADEMIC DISHONESTY/PLAGERISM
The college policy on academic dishonesty/plagiarism will be strictly enforced.
ONLINE COURSE RESTRICTION FOR CPA CANDIDATES
Students should be aware of the fairly new requirement from the Texas State Board of
Public Accountancy that indicates that only a maximum of 15 out of the 30 upper
division accounting courses can be taken in a distance learning format. More info on
the website: www.TSBPA.STATE.TX.US or
http://www.tsbpa.state.tx.us/exam-qualification/education-accountingcourses.html
In addition, hybrid courses are now clearly defined as distance learning courses.
Clarification on hybrid courses can be noted in the Application of Intent instructions on
page 2, Completed semester hours in accounting, the first paragraph now clearly states
that blended or hybrid classes do not meet this requirement for the 15 hours of
accounting that must be in from traditional face-to-face courses
www.TSBPA.STATE.TX.US . The Application of Intent Instructions and the
Application of Intent were revised on 1/20/10.

DISABILITY ACCESS STATEMENT

The University of Houston-Downtown complies with Section 504 of the Rehabilitation
Act of 1973 and the Americans with Disabilities Act of 1990, pertaining to the provision
of reasonable academic adjustments/auxiliary aids for students with a disability. In
accordance with Section 504 and ADA guidelines, UHD strives to provide reasonable
academic adjustments/auxiliary aids to students who request and require them. If you
believe that you have a documented disability requiring academic adjustments/auxiliary
aids, please contact the Office of Disability Services, One Main St., Suite 409-South,
Houston, TX 77002. (Office) 713-226-5227 (Website) www.uhd.edu/disability/ (Email)
disabilityservices@uhd.edu
PROJECT/CASES/ACTIVITIES
Four Mod GROUP projects will be due as well as a GROUP Power-Point
presentation/Research Article Project. Students will also complete 2 additional

GROUP cases: Fraud Analysis and Fraud Inquiry Methods/Interviewing.

EXAMINATIONS
There will be a Mid-term and a Final examination. Please be aware of dates the Midterm exam is open as there are NO MAKUP EXAMS --AWAITING

SPECIFICS FROM UHD ADMINISTRATION RE: FINAL

EXAM
AGAIN, THERE WILL BE NO MAKE UP EXAMS.
NOTE: Students are STRONGLY recommended that they use a "wired" rather
than a wireless Internet connection when taking quizzes and tests because a wireless
connection will most likely be a slower connection than (for example) taking their
exam at UHD or at a home or work direct connection.
STUDENT EVALUATION AND GRADING
Mid-term
4 Mod Group Projects
Group Fraud Analysis Case
Group Fraud Inquiry Methods/Interviewing Case
Group Power Point Research Articles
Final Exam

25%
15%
10%
10%
15%
25%

A: [90-above]
B: [80-89]
C: [70-79]
D: [60-69]
F: [below 60]

Dr. Bressler adheres to the COB Grading Criteria above. Grades will not be scaled or
increased, nor rounded except for the following example: 79.5 will be rounded to an
80 but a 69.4 will NOT be rounded to a 70.

TEXTS, TOOLS, AND SUPPLIES

Albrecht, W. S., Albrecht, C.C., Albrecht, C.O., Albrecht, C.C., & Zimbelman, M.F. Fraud
Examination, 4th ed., Southwestern Cengage Publishers, 2015. ISBN# 0-538-47084-4.

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