Examines the basic concepts and issues in international accounting. It covers accounting in a multinational environment, including the internationalization of accounting standards, currency translation, transfer pricing and comparative practices in financial reporting.  Focuses on International Financial Reporting Standards.

This course familiarizes students with fraud auditing issues, presenting the traditional areas of fraud: fraudulent financial reporting and misappropriation of assets. It also covers cybercrime, money laundering, Foreign Corrupt Practices Act violations, securities fraud and identity theft. Emphasizes prevention, deterrence and detection of fraud and internal controls and provides an overview of the investigation and prosecution of fraud.

This course provides students with a framework for understanding forensic accounting. Topics include investigative accounting techniques and methods, consulting and litigation support activities undertaken in forensic accounting engagements.