Syllabus
ACC 540 - Fraud Examination
A7, 2008
ST. THOMAS UNIVERSITY
School of Business
INSTRUCTOR:
Dr. Raymond S. Kulzick,
CPA, CFE, FCPA, CDFA
St. Thomas University
School of Business - OMH
Phone: 305-628-6624
E-Mail: rk@kulzick.com
COURSE OVERVIEW:
This is an elective course in the M.B.A. Accounting Specialization and Master of Accounting programs and a general elective in other business and management programs. It is both a content and process course. Since process is a significant component of the course, participative and group-intensive instructional approaches are utilized as time permits.
The major course objectives are:
- Know the content as specified in the competencies.
- Be able to apply theory in practical settings.
- Understand the role of accountants in the area of fraud
examination.
TEXTS AND REQUIRED MATERIALS:
Albrecht, W. Steve,
Albrecht, Conan C., Albrecht, Chad O. & Zimbelman, Mark F. (2009). Fraud
Examination (3rd ed.). Mason, OH: South-Western. ISBN 0-324-560842.
American Psychological Association (2001). Publication manual
(5th ed.). Washington, DC: Author. ISBN 1-55798-790-4.
Handouts and supplementary materials.
RECOMMENDED PRE-REQUISITES:
Basic understanding of business and the U.S. economic
system.
Basic understanding of accounting
and accounting systems.
Undergraduate Auditing and Accounting Information Systems are helpful.
WEB SITE:
Internet access is required. This is most convenient if from your home, however, the University does provide such access to students from the library. You are required to check my web site: DoctorKulzick.com at least weekly for updates and further information regarding the course.
LIBRARY/INFORMATION LITERACY:
The course includes a research-based paper and projects that require the student to access a variety of primary sources. More information is provided during the course.
STUDENT REQUIREMENTS:
General. Students are expected to come to each class with all assignments completed prior to the class beginning. Written projects and cases are to be submitted to the instructor at the beginning of the class. No project or case may be submitted after the class session for which it was assigned. Additional instructions for are given in class. All answers must be fully supported and clearly referenced. Written projects and cases should represent the highest quality work of each student. You must complete the specific questions assigned to you, on cases where different questions are assigned to different students. It is your responsibility to be sure you know what questions you are to answer.
If you want your exams or other papers back after the end of the semester, you must pick them up within 2 weeks after classes begin for the following semester, or provide a STAMPED self-addressed envelope.
YOU are responsible for monitoring your progress and dropping in a timely manner if appropriate. DROP DEADLINES ARE ENFORCED. All papers are to be typed, double-spaced, and in the A.P.A. style. They must exactly follow the prescribed format. It is recommended that students utilize a word processor and spelling checker. Poorly written papers and those with misspellings are not acceptable at the graduate level. Please do not use covers or binders; staple in the upper-left corner. Points will be deducted for improper style, grammar, references, or spelling.
Integrity. No professional can maintain credibility using another's work, whether that person be a fellow student or a published writer. All work is to be SOLELY and COMPLETELY done by the individual student. READ THE ATTACHED STATEMENT ON ACADEMIC DISHONESTY. Copying (including rephrasing) even one sentence without proper attribution constitutes plagiarism. A student whose paper is copied is equally at fault as those who do the copying. Keep your work confidential and to yourself! Not everyone is as honest as you are. Students should carefully read, understand and abide by the attached statement and the Graduate School Policy on Academic Conduct in the current catalog and student handbook.
Class Attendance & Participation. Attendance is required. Every student is expected to participate and contribute to the group's learning experience in a consistent, accurate, and constructive manner. The quality demonstrated by the student in preparation of cases and exercises for discussion will be a significant factor in the participation grade. Attendance for examinations is also required.
Quizzes. There will be at least one quiz every week. These will be short, specific, and timed. They will be drawn from all cases, theories, lecture, videos, guest speakers, readings, and competencies. There are no makeups; if you miss one, it is a zero. The lowest quiz grade will be dropped in computing your final grade.
Projects. The student is required to submit projects as assigned. If you miss class, be sure you get the project information. These will be both in class and through BlackBoard. Although projects will be graded on the basis of content rather than length, full and complete answers to all questions are expected. For submission instructions, see Written Quizzes. Your lowest project grade will be dropped.
GRADING:
35% Projects
15% Class participation
25% Quizzes
25% Final exam
A = 93.0 - 100
A- = 90.0 - 92.9
B+ = 87.0 - 89.9
B = 83.0 - 86.9
B- = 80.0 - 82.9
C+ = 77.0 - 79.9
C = 73.0 - 76.9
C- = 70.0 - 72.9
D+ = 67.0 - 69.9
D = 60.0 - 66.9
F = 0 - 59.9
- 10/05/2008 -