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369991: Forensic Accounting (Online)
MGMT-X 423.421

  • Fall 2019
  • Section 1
  • 4 Credits
  • 09/25/2019 to 12/04/2019
  • Modified 09/16/2019

Description


This course is an introduction to the exciting field of forensic accounting and the role it plays in both preventing fraud from occurring and discovering fraud after it has occurred. Students are introduced to many opportunities in the field of accounting and fraud detection in the private sector, public accounting, and government. Topics include complex financial investigations, compliance and financial audits, money laundering, net worth analysis, the psychology of white collar crime, financial statement fraud, and more. Guest lecturers from diverse fields describe their careers in the field of accounting/forensic accounting by presenting real-world cases and investigations.

Objectives


The goal of the class is to introduce the subject and profession of Forensic Accounting. Forensic Accounting often is responsive to fraudulent schemes, such as White Collar Crime. In addition to fraud, Forensic Accountants work in areas such as business disputes, family law, valuations, and are appointed by the courts.

The objectives will be met through readings from the textbook, external links, suggested readings, newspapers and other periodicals, homework, discussions, lectures, and case studies.

Materials


Required Text:

Forensic and Investigative Accounting (8E), by D. Larry Crumbley, Lester E.Heitger and G. Stevenson Smith (ISBN: 9780808046240)

Published by Wolters Kluwer CCH

 

Evaluation


Evaluation

Grading:

Course grades will be based on participation and completion of assignments as follows:

% Item

15% Quizzes

25% Midterm

25% Final

15% Case Study (ies)

20% Participation in and contributions to Class Discussions

 

Completing assigned readings prior to each class and participating in class discussions and case studies are expectations for all students.

 

The Instructor reserves the right to change how the grades are determined.

 

Please note that ALL COURSE GRADES ARE FINAL.

 

Please refer to the UCLA Extension Website for a description of Grading.

 

Overall Grade Breakdown in the past has been as follows:

Name:
Range:
 
A+
100 %
to 97.0%
A
< 97.0 %
to 93.0%
A-
< 93.0 %
to 90.0%
B+
< 90.0 %
to 87.0%
B
< 87.0 %
to 83.0%
B-
< 83.0 %
to 80.0%
C+
< 80.0 %
to 77.0%
C
< 77.0 %
to 73.0%
C-
< 73.0 %
to 65.0%
F
< 65.0 %
to 0.0%

 

(X 400 level (graduate/professional level – D grades no longer possible per UCLA Extension)

Criteria

Grading Discussions

In grading discussion topics, the please see Breakdown for a description of how points will be awarded for each week's discussion. 20 total points are possible for each discussion topic.

Total Possible Points for each week's discussion topic: 20

The criteria observed for the discussions will include timeliness, length, quality. How these are measured is detailed in Breakdown.

 

Breakdown

Discussion Board

Grading for Discussions

Topic discussion posts will be graded during the week following the date that the discussions are due. 20 total points are possible for each discussion topic. In determining your grade, the following components are considered (see the Grading Breakdown for Discussions in the section that follows for a complete breakdown):

Length of post (quantity)

  • You are required to post one original message for each topic (i.e. “replies” to other students do not count in this regard).
  • In addition to your one, original post, you must reply to at least two other classmates for each topic.
  • Original posts should consist of at least 700 characters or more (not including spaces; roughly 150 words).
  • Replies to other students should consist of at least 350 characters or more (not including spaces; roughly 75 words).

Quality of posts

  • Each of your posts (original posts & replies) must demonstrate your understanding of the topic.
  • Connections between lecture content, textbook content, and discussion should be exhibited.
  • Relate new information with material previously covered in the class as well as with personal experience.
  • Discuss at a critical level – don’t just recite facts from your reading, discussion, or lecture.
  • Critical discussion includes your opinion of items mentioned, but also includes the reasons you hold that opinion, and why it may be inconsistent or consistent with what you’ve learned. Justify your reasoning with facts. How does what you’re presenting affect present and future situations?
  • Posts that are replicates of other student’s posts will result in a lower grade.  

Timeliness

  • In posting your original response to the topic, post at least 3 days before the due date for the topic, to give your classmates time to respond.
  • Discussion messages for a topic that are posted after the specified due date will not be graded.
  • You will be given one week to respond to each topic.  

 

Grading Breakdown for Discussions

  • In grading discussion topics, the following will be used. 20 total points are possible for each discussion topic.

Total Possible Points: 20

 

Critical Thinking: (4 Points)

 

  1. No evidence of critical thinking (or nothing posted). (0 points)
  2. Superficial posts, no valid connections made between content, no analysis or insight, and critical presentation of opinion not present. (1 point)
  3. Some connections made, although all might not be valid, analysis of content is evident, although possibly not complete and critical presentation of opinion is not complete. (3 points)
  4. Valid connections made, posts are complete with analysis and insight, opinions are presented at a critical (4 points)

 

Uniqueness: (4 Points)

  1. Originality of post is unacceptable (or nothing posted). (0 points)
  2. Originality of posts is not evident (ideas are not your own), posts consist of little more than “I agree with you …” statements, sources not cited, or plagiarism may be evident. (1 point)
  3. Originality of posts might be questionable, but valid, some new ideas, sources are cited (3 points)
  4. Original ideas are presented and sources are cited. (4 points)

 

Timeliness: (4 Points)

  1. Post is made after the deadline (or nothing posted). (0 points)
  2. Original posts are added at the last minute, leaving no time for classmates to respond. (1 point)
  3. Original posts are present, but may have been posted during the last half of the discussion period and participation is infrequent during the discussion period. (3 points)
  4. Original posts are present, but may have been posted during the last half of the discussion period and participation is infrequent during the discussion period. (4 points)

 

Quantity: (4 Points)

  1. Quantity is unacceptable (or nothing posted). (0 points)
  2. Length of all required posts do not meet requirements and one or more required postings are missing. (1 point)
  3. Length of all required posts meets the requirements but includes considerable “fluff” or “filler.” and all required postings are made. (3 points)
  4. Length of all required posts meet requirements all required postings are made. (4 points)

 

Stylistics: (4 Points)

  1. Content is illegible (or nothing posted). (0 points)
  2. Many spelling or grammar errors, content is difficult to understand and or inappropriate language used. (1 point)
  3. Few spelling or grammar mistakes and content is generally easy to understand. (3 points)
  4. No spelling or grammar mistakes and content easy to understand. (4 points)

  

Instructor Role

  • As the instructor, I will serve as a “guide” in terms of the Discussion Board.   While I will not respond to every post, I will read what is posted, and reply when necessary. Expect instructor posts in the following situations:
  • To assist each of you when it comes to making connections between discussion, lectures, and textbook material.
  • To fill in important things that may have been missed.
  • To re-direct discussion when it gets “out of hand”.
  • To point out key points or to identify important posts.

Course Policies


The Policies of UCLA Extension will apply to this course. The Policies are available for your review at

https://www.uclaextension.edu/unexPolicies/Pages/policies.aspx

 

Institutional Policies


Student Conduct

Students are subject to disciplinary action for several types of misconduct or attempted misconduct, including but not limited to dishonesty, such as cheating, multiple submission, plagiarism, or knowingly furnishing false information to the University; or theft or misuse of the intellectual property of others or violation of others' copyrights. Students are encouraged to familiarize themselves with policy provisions which proscribe these and other forms of misconduct at: https://www.uclaextension.edu/pages/str/studentConduct.jsp

Services for Students with Disabilities

In accordance with the Americans with Disabilities Act of 1990, UCLA Extension provides appropriate accommodations and support services to qualified applicants and students with disabilities. These include, but are not limited to, auxiliary aids/services such as sign language interpreters, assistive listening devices for hearing-impaired individuals, extended time for and proctoring of exams, and registration assistance. Accommodations and types of support services vary and are specifically designed to meet the disability-related needs of each student based on current, verifiable medical documentation. Arrangements for auxiliary aids/services are available only through UCLA Extension’s Office for Students with Disabilities at (310) 825-0183 or by email at [email protected]. For complete information see: https://www.uclaextension.edu/pages/str/studentswithDisabilities.jsp

Incompletes

Your instructor may post the interim grade Incomplete/I if at the end of the class your overall work is of passing quality but a portion could not be submitted for understandable reasons (e.g. illness). It is your responsibility to petition your instructor for permission to submit work late and to provide an explanation, and it is his or her sole decision whether to accept the explanation. If permitted, the Incomplete/I grade will be posted and a time frame defined for you to submit the missing work, ranging from one to twelve weeks. Incomplete/I grades that remain unchanged after twelve weeks will lapse to F, NP or U. Receiving an I grade entitles you to submit only the missing work your instructor has agreed to accept late, and does not allow other work to be retaken or oblige UCLA Extension to provide continuing access to course materials via Canvas. The Incomplete/I grade is not an option for courses that do not bear credit, such as 700, 800, or 900-level courses. For complete information, see: https://www.uclaextension.edu/pages/str/grading.jsp

All Grades are Final

No change of grade may be made by anyone other than the instructor, and then, only to correct clerical errors. No term grade except Incomplete may be revised by re-examination. The correction of a clerical error may be authorized only by the instructor of record communicating directly with personnel of Student and Alumni Services.

Sexual Harassment

The University of California is committed to creating and maintaining a community where all individuals who participate in University programs and activities can work and learn together in an atmosphere free of harassment, exploitation, or intimidation. Every member of the community should be aware that the University prohibits sexual harassment and sexual violence, and that such behavior violates both law and University policy. The University will respond promptly and effectively to reports of sexual harassment and sexual violence, and will take appropriate action to prevent, to correct, and when necessary, to discipline behavior that violates our policy.

All Extension students and instructors who believe they have been sexually harassed are encouraged to contact the Department of Student and Alumni Services for complaint resolution: UCLA Extension, Suite 113, 10995 Le Conte Ave., Westwood; Voice/TTY: (310) 825-7031. View the University’s full Policy on Sexual Harassment and Sexual Violence at http://policy.ucop.edu/doc/4000385/SHSV.

Additional Items


Course and Instructor Evaluation

UCLA Extension values your feedback on course and instructor evaluations. We ask all students to take a few minutes to complete an end-of-course evaluation survey. Updates to the course and instruction are influenced by your feedback. Understanding your student experience is essential to ensure continuing excellence in the online classroom and is appreciated by your instructor and the UCLA Extension academic leadership.

Your participation in a survey is voluntary, and your responses are confidential. After instructors submit grades, they will be given an evaluation report, but this report will not contain your name.

About Your Online Course Materials

Please note the following about online course components at UCLA Extension:

  • Students must have basic computer skills, including the use of word processing software, email, and the ability to use internet browsers, such as Safari, Firefox, or Chrome.
  • Students are responsible for meeting the technical requirements of Canvas and familiarizing themselves with the Canvas Learning Management System.
  • Students are responsible for keeping a copy of all assignments and work submitted, and to be aware of all assignments, due dates, and course guidelines.
  • Students are encouraged to keep and/or download a local copy of their assignment files, as access to the online environment of a specific course is limited to 30 days after the final course date, as listed in the course catalog.

    If you need assistance downloading student materials from your course, please contact Canvas Support or the UCLA Extension Learning Support Team.

UCLA Extension Canvas and Learning Support

For immediate 24/7 Canvas technical support, including holidays, click on Help (located on the menu to the left) where you can call or chat live with a Canvas Support representative.

UCLA Extension Instructional Design and Learning Support
The UCLA Extension Learning Support staff assists both students and instructors with Canvas-related technical support, as well as general and administrative questions.

Learning Support staff is available Monday through Friday, from 8 AM to 5 PM (Pacific Time), except holidays:

Schedule


Course calendar and related activities
When Topic Notes
Week 1
Introduction

September 25

Week 2
Chapters 1 & 2

October 2

Week 3
Chapter 3 & 4

October 9

Week 4
Chapter 5

October 16

Week 5
Chapters 6 & 7

October 23

Week 6
Chapter 8

October 30

Week 7
Comprehensive Problem Due

November 6

Week 8
Midterm Due

November 13

Week 9
Chapters 9 & 11

November 20

Week 10
Chapter 10

November 27

Week 11
Final Exam and All Other Course Materials Due

December 4