Module Descriptors
EXPERT ACCOUNTING EVIDENCE
ACCT60197
Key Facts
School of Justice, Security and Sustainability
Level 6
15 credits
Contact
Leader: Alison Maguire
Email: A.J.Maguire@staffs.ac.uk
Hours of Study
Scheduled Learning and Teaching Activities: 30
Independent Study Hours: 120
Total Learning Hours: 150
Assessment
- REPORT weighted at 50%
- PRESENTATION - INDIVIDUAL weighted at 50%
Module Details
Module Texts
Thomas, GW., Skalak, SL., Clayton, MM (2006) A Guide to Forensic Accounting Investigation. Price Waterhouse Coopers
McGregor, G., Hobbs, I (1998) Expert Accounting Evidence. Milton Keynes/Accountancy Books ICAEW (to be updated for new 1999 Court Procedure Rules, but is still the best for accounting evidence)
Tolley's Accounting Litigation Support
Thackeray, S., Linda, P., Dobbs., Owen, G and Doig, A (2004) Fraud: Law Practice and Procedure. Lexis Nexis Butterworth
McGregor, G., Hobbs, I (1998) Expert Accounting Evidence. Milton Keynes/Accountancy Books ICAEW (to be updated for new 1999 Court Procedure Rules, but is still the best for accounting evidence)
Tolley's Accounting Litigation Support
Thackeray, S., Linda, P., Dobbs., Owen, G and Doig, A (2004) Fraud: Law Practice and Procedure. Lexis Nexis Butterworth
Module Resources
The University Library and learning resources
Electronic data such as EBSCO
The module website
Electronic data such as EBSCO
The module website
Module Learning Strategies
30 hours of lectures and workshops. Group work will form an important part of this study.
Module Indicative Content
Building a case, gathering and documenting evidence.
Supporting a criminal prosecution.
Investigation reporting, Cresswell Code, Wolf Proposals.
Working with third parties (lawyers, police)
Conducting global investigations and money laundering
Supporting a criminal prosecution.
Investigation reporting, Cresswell Code, Wolf Proposals.
Working with third parties (lawyers, police)
Conducting global investigations and money laundering
Module Additional Assessment Details
Details:- The individual 2500 word evidence based investigation report, weighted at 50%, will assess Learning Outcomes 1, 2 and 3.
The Presentation of findings, weighted at 50%, will assess Learning Outcome 3.
The report requires the student to demonstrate a critical search and evaluation of accounting evidence within the context of building a financial forensic case.
The Presentation of findings, weighted at 50%, will assess Learning Outcome 3.
The report requires the student to demonstrate a critical search and evaluation of accounting evidence within the context of building a financial forensic case.