Print syllabusCases in Internal Control, Ethics and Accounting Fraud
General data
| Course ID: | 2600-ERSM1CICEAF |
| Erasmus code / ISCED: | (unknown) / (unknown) |
| Course title: | Cases in Internal Control, Ethics and Accounting Fraud |
| Name in Polish: | Cases in Internal Control, Ethics and Accounting Fraud |
| Organizational unit: | Faculty of Management |
| Course groups: |
(in Polish) Przedmioty dla studentów ERSAMUS na Wydziale Zarządzania UW w semestrze letnim |
| ECTS credit allocation (and other scores): |
1.00
|
| Language: | English |
| Type of course: | elective courses |
| Short description: |
An examination of the interplay between Internal Controls, Accounting Ethics and Accounting Fraud. |
| Full description: |
An examination of the constructs of Internal Contol as it is used to prevent and detect fraud in contemporary business organizations and NGOs with particular attention to historical cases and contemporary regulatory, economic, political and social influences. The analysis will examine the impact of ethical decision making on both for-profit and nonprofit organizations in the global economy. |
| Bibliography: |
Michelman, J., Lee, J.W., & Waldrup, B., Harvin, Oscar and Watler, John (2006). Sun State Soccer. Working Paper, University of North Florida, Jacksonville, Florida. Michelman, Jeffrey, E., Lee, Jason and Paulson, Steve (2017) “Peach State Country Club’s Out of Control Controller,” at the American Accounting Association (AAA) annual meeting, August 8, 2017, San Diego, CA. Michelman, Jeffrey, Waldrup, Bobby and Bird, Alex (2011) Employee Fraud at Miami Rehabilitation Services, Journal of Forensic & Investigative Accounting, 3:3, pp. 214-227. Michelman, Jeffrey, Gorman, Victoria and Trompeter, (2011), “Computer Leasing Fraud at CIT Group, Inc.,” Issues in Accounting Education, 26:3, pp. 569-591. Michelman, Jeffrey, E., Waldrup, Bobby and Gammon, Kyle (2018) “Is Robin Hood Just a Story Tale?,“ This paper was presented at the Ethics Symposium, the Annual Meeting of the American Accounting Association, National Harbor, MD, August 5, 2018. Michelman, Jeffrey, E., Waldrup, Bobby and Lear, Julia (2012) “Collusion at Kaman Aerospace,” at the North American Case Research Association (NACRA) annual meeting, October 25-27, 2012, Quincy, MA. Slater, Robert, Michelman, Jeffrey, Waldrup, Bobby, Peyton, Jennifer (2012) Stealing from Clients: The Case of Fiduciary Fraud and One of the Deadly Sins of Any Law Practice, Journal of Forensic Studies in Accounting and Business, 4:1, pp. 9-24. Harvin, Oscar, Scussel, Alisha and Michelman, Jeffrey, E. (2019) “Tales of a Modern Day Pirate: The Journey that Never Left Land,” at the North American Case Research Association (NACRA) annual meeting, October 8-10, 2019, Tempe, AZ. |
| Learning outcomes: |
• To analyze the role of Internal Control in preventing and detecting fraud. • To examine the role of management and boards of directors on accounting fraud. • To analyze the risk of unethical decisions on accountants and the organizations that they operate in. • To analyze significant ethics issues facing business and the accounting profession. • To analyze specific examples of asset misappropriation. • To analyze examples of fraudulent financial statements • To analyze the relationship between technology and accounting fraud. • To analyze significant ethical issues facing business and the accounting profession. • To analyze the relationship between governance and ethics. |
| Assessment methods and assessment criteria: |
Class participation and case analysis. |
Classes in period "Summer semester 2023/24" (in progress)
| Time span: | 2024-02-19 - 2024-06-16 |
 
MO TU W WYK
TH WYK
FR |
| Type of class: |
Lecture, 8 hours
|
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| Coordinators: | Jeffrey Michelman | |
| Group instructors: | Jeffrey Michelman | |
| Students list: | (inaccessible to you) | |
| Examination: | examination or credit |
Copyright by University of Warsaw.
