Catalogue 2020 - 2021

Forensic Accounting and Fraud Investigation Concentration

Concentration Description

The Forensic Accounting and Fraud Investigation concentration offers additional coursework in fraud investigation accounting, forensic accounting, and litigation support.

In addition to the MS in Accounting program leaning goals, this concentration has the following learning goals:

  • Demonstrate an understanding of the accounting and legal fundamentals of forensic accounting and fraud investigation.
  • Apply the concepts, tools, and techniques employed in financial investigation, including the role of the forensic accountant in litigation support.
  • Learn the concepts and techniques employed in financial investigations.

Degree Requirements

Required Courses

A. MS in Accounting Core courses 21 credit hours

AC 610Cost-Based Decision-Making

3 cr.

AC 611Municipal and Fund Accounting

3 cr.

AC 622Accounting Theory & Contemp Issues

3 cr.

AC 614Fundamentals of Corporate and Partnership Tax

3 cr.

AC 620Advanced Topics in Auditing and Assurance Services

3 cr.

FIN 612Business Analysis and Valuation

3 cr.

FIN 630Managerial Finance

3 cr.

Total Credit Hours:21

B. Required Concentration Courses 9 credit hours

AC 641Fraud Examination

3 cr.

AC 642Forensic Accounting

3 cr.

BL 640Law for Accountants

3 cr.

Total Credit Hours:9

Total Credit Hours: 30


Non-Accounting Business Elective Requirement
Students who have taken less than two non-accounting undergraduate business courses must take four non-accounting graduate business electives (33 credits degree total). The non-accounting business course requirement can otherwise be fulfilled with either (a) at least 24 undergraduate non-accounting business credits, or (b) at least 18 non-accounting undergraduate business credits plus one graduate non-accounting business elective course (3 graduate credits), (c) at least twelve non-accounting undergraduate business credits plus two graduate non-accounting business elective courses (6 graduate credits) or (d) at least six undergraduate non-accounting business credits plus three graduate non-accounting business elective courses (9 graduate credits).