Restriction(s): Undergraduate degree in Accounting; MS in Accounting degree students; MBA Accounting degree students with departmental approval. The roles, responsibilities, and requirements of a forensic accountant in the litigation environment. Emphasis on how to review, detect, and investigate possible financial statement concerns of public and private companies. Topics covered include: elements of financial statement fraud; management's and auditor's responsibilities, financial statement red flags, earnings management, and investigative strategies. Actual litigation and fraud cases will be discussed to highlight the evolving roles of forensic accountants.