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BTM 542 Corporate Fraud Detection and Prevention Management
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Prerequisites:
BTM 542: Corporate Fraud Detection and Prevention Management: This course focuses on detection, control and prevention of corporate fraud, in view of recent revelations, especially in the area of creative and aggressive accounting and insider trading irregularities that have forced several corporations to bankruptcy. Specific corporate frauds investigated include: creative cash flow reporting, fraudulent financial reporting, recognizing premature or fictitious revenue, aggressive cost capitalization and extended amortization policies, misreported assets and liabilities, creative income statement classifications and recasting pro-forma earnings measures. (3 Credit Hours) | 3 | 0 | 0 | 0 | 0 |
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