ACC 580 - Financial Crimes and the Legal Process (3 cr.)

This course provides an overview of the foundations of the legal framework governing financial crimes. The course is divided into three parts. Part one discusses specific financial crimes including, but not limited to, fraud, misappropriation, money laundering, corruption, and cybercrimes. The second part of the course explores the U.S. legal system, examining the law-making process, court structure and the procedures through which financial crimes are brought to trial, prosecuted, and resolved. Course will examine the rules governing the admission of evidence in financial crime proceedings including the specific types of evidence and the role of the accountant as an expert witness. The third part of the course involves accountant legal and ethical responsibility within the context of financial crime prosecution.
Prerequisite(s): MS accounting grad student.
Semester(s) Offered: Fall