Nr. | LV-Typ(en) | LV-Titel | |
5083 | PI | Elective - Financial Statement Fraud
Anmeldung über LPIS vom 06.02.2024 14:00 bis 21.02.2024 23:59 Abmeldung über LPIS vom 06.02.2024 14:00 bis 03.03.2024 23:59 |
LV-Leiter/in | Univ.Prof. Dr. Anne d'Arcy |
Planpunkte Master | Wahlfach - Advanced Financial Management and Management Control International Functional Management |
Semesterstunden | 2 |
Unterrichtssprache | Englisch |
Termine | ||||
Mi, | 06.03.2024 | 09:00-14:00 Uhr | D5.1.004 (Lageplan) | |
Mi, | 20.03.2024 | 13:30-18:00 Uhr | D5.1.003 (Lageplan) | |
Do, | 11.04.2024 | 09:00-13:00 Uhr | D5.1.004 (Lageplan) | |
Mo, | 06.05.2024 | 09:00-13:30 Uhr | D5.1.004 (Lageplan) | |
Mo, | 13.05.2024 | 09:00-13:30 Uhr | D5.1.004 (Lageplan) | |
Termindownload (ical) | Termine abonnieren |
Weitere Informationen | https://learn.wu.ac.at/vvz/24s/5083 |
Kontakt: | ||||||||||||
anne.darcy@wu.ac.at | ||||||||||||
Inhalte der LV: | ||||||||||||
Financial statement is one of the most costly types of fraud and can have a direct financial impact on businesses and individuals, as well as harm investor confidence in the markets. Analyzing financial statement fraud also helps us to understand diverse aspects of accounting and corporate governance. E.g. what happens, if financial statements as governance mechanism fail? Why do managers commit fraud? What accounting techniques are exposed to fraud and why? What are the measures to detect financial statement fraud? This course
This course covers the basics of financial statement fraud including red flags and ways to detect potential schemes, with a focus on International Financial Reporting Standards (IFRS). It provides an overview of IFRS and guidance related to specific accounting techniques. The basic structure of the course is as follows:
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Lernergebnisse (Learning Outcomes): | ||||||||||||
Students will learn technical and behavioral aspects of financial reporting fraud. After completing this course, students will have the ability to:
Apart from that, completing this course will contribute to students' ability to:
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Regelung zur Anwesenheit: | ||||||||||||
In order to successfully pass this course, your absence is limited to 20 % of our appointments. |
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Lehr-/Lerndesign: | ||||||||||||
This course will combine various learning methods to deliver the different topics to the students. These will include readings, open class discussions, teamwork, case studies, exams and presentations. |
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Leistung(en) für eine Beurteilung: | ||||||||||||
The final grade of the course will depend on:
Class participation is mandatory with continous assessment of student performance. Grading scheme:
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Teilnahmevoraussetzung(en): | ||||||||||||
The intended audience for this course is students with prior basic knowledge of financial accounting who understand:
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