*NEW PROGRAM*
Masters in Forensic Accounting
What is Forensic Accounting?
- Bologna and Lindquist (in Fraud Auditing and Forensic Accounting, 1995) defined forensic accounting as “the application of financial skills, and an investigative mentality to unresolved issues, conducted within the context of rules of evidence. As a discipline, it encompasses financial expertise, fraud knowledge and a sound knowledge and understanding of business reality and the working of the legal system.”
Why is there a need for Forensic Accountants?
- In the current reporting environment, forensic accountants are in great demand for their accounting, auditing, legal, and investigative skills.
- Forensic accounting skills have become crucial in untangling the complicated accounting maneuvers that have muddled financial statements.
- By helping companies prevent and detect fraud, the forensic accountant’s role can easily evolve into a key component in the corporate governance system.
What are the goals of the program?
- To provide students with the background and tools to both detect and prevent possible future fraudulent behavior by those developing and using financial data.
- To provide students with ethical decision-making skills to meet the challenges of the professional and business environment.
- To provide students with the additional thirty credit hours for eligibility for CPA licensure in a highly attractive area of accounting.
Who is eligible?
- Students who hold a bachelors degree in Accounting
Proposed Curriculum:
|
Course |
Required/Elective |
Credit Hrs. |
| MSF 701 Fraud Examination: Detection & Deterrence |
Required |
3 credits |
| MSF 702 Financial Statement Fraud & Risk Assessment |
Required |
3 credits |
MSF 703 Legal and Regulatory Environment of Forensic Accounting |
Required |
3 credits |
| MSF 704 Computer Forensics |
Required |
3 credits |
| MSF 755 Advanced Financial Investigations (Capstone Course) |
Required |
3 credits |
| MSF 708 White Collar Crime |
Required |
3 credits |
| MSF 726 Information System Auditing |
Required at graduate or undergrad |
3 credits |
| MSF 716 Advanced Taxation |
Required at graduate or undergrad |
3 credits |
| MSF 725 Auditing |
Required at graduate or undergrad |
3 credits |
| MSF 707 Accounting Information Systems |
Required at graduate or undergrad |
3 credits |
| Total 30 credits |
* Students entering the program with a bachelor’s degree in accounting who have taken Accounting Information Systems, Auditing, Information Systems Auditing, and Advanced Tax must choose 4 electives.
Depending on the student’s educational background, other graduate level electives may be substituted with prior approval of the Department.
|
Course |
Required/ Elective |
Credit Hours |
| MSF 751 Seminar in Accounting Research and Theory |
Elective |
3 credits |
| MSF 706 Anti-Fraud Management |
Elective |
3 credits |
| MBA 625 Advanced Corporate Finance |
Elective |
3 credits |
| MSF 626 Information Systems Security |
Elective |
3 credits |
| MBA 626 International Economics and Finance |
Elective |
3 credits |
| MBA 799/ MSF 799 Independent Study |
Elective |
3 credits |