Doctor of Philosophy (Ph.D.) in Forensic Accounting and Audit
This program is designed to provide students with the knowledge and skills in the field of forensic accounting and auditing. This degree includes courses in forensic accounting techniques, fraud detection, data management, cyber forensics, business valuation, and the ethical aspect of this profession. The program integrates case studies and real-world exercises.
Program Learning Outcomes
At the end of this program, the students will be able to:
- Identify and apply ethics, law, and rules and procedures to forensic accounting.
- Investigate and discover accounting and auditing fraud through forensics.
- Communicate the results of forensic investigation, orally and in writing.
- Designs ways to detect and prevent fraudulent activities.
Students must complete all the required foundation courses. Each course is valued as 4 Credits.
ACCT 800 Detecting Accounting Fraud: Analysis and Ethics (4 Credits)
ACCT 805 Accounting Professional Ethics and Responsibilities (4 Credits)
ACCT 810 Digital Forensics Accounting (4 Credits)
ACCT 815 Forensic Valuation (4 Credits)
ACCT 820 Financial Statement Misrepresentation (4 Credits)
ACCT 825 Accounting Fraud Risk Assessments (4 Credits)
ACCT 830 Criminal Investigative Techniques in Forensic Accounting (4 Credits)
ACCT 835 Accounting Fraud in Government (4 Credits)
ACCT 840 Internal Controls and Accounting Information System (4 Credits)
ACCT 845 Role of the Expert and the Expert Report (4 Credits)
ACCT 850 Auditing for Financial Reporting Fraud (4 Credits)
ACCT 855 Complex Discovery and Data Management (4 Credits)
ACCT 860 Allegations of Audit Failure (4 Credits)
Students intending to pursue doctoral degrees must take and pass a comprehensive examination after they have completed their non-dissertation courses, because it is a pre-requisite of the dissertation courses. One of the purposes of this examination is to sufficiently assess students’ full knowledge on the dissertation title they wish to research.
The following courses in dissertation are all required for graduation from Doctor of Philosophy (Ph.D.) in Forensic Accounting & Audit. Dissertation must be taken when all the non-dissertation courses are completed. No more than one dissertation course should be taken per session. Dissertation Guidelines
ACCT 960a Dissertation – Practical Research I (Proposal)
ACCT 960b Dissertation – Practical Research II (Review of Related Literature & Methodology)
ACCT 960c Dissertation – Practical Research III (Data Collection & Analysis)
ACCT 960d Dissertation – Practical Research IV (Dissertation complete and Oral Defense)
Each non-dissertation and dissertation course is valued as 4 credits with the exception of dissertation complete and oral defense which is valued as 2 credits; comprehensive examination is valued as 1 credit.
Total Credits required for Doctor of Philosophy (Ph.D.) in Forensic Accounting and Audit is 73.
Please refer to the University Catalog or website for admissions requirements; transfer credits policy; and tuition fees.