Presenters:
Howell Lynch, Lamar University
Gisele Moss, Lamar University
Description:
In this session, educators will learn how to use the ACFE resources as teaching tools throughout the accounting curriculum. Strategic integration of the fraud videos allows students to learn about the financial, technological, legal, and human elements associated with business crimes.
The Association of Certified Fraud Examiners has developed very interesting and informative videos such as "Cooking the Books," "Fundamentals of Computer Fraud," "Beyond the Numbers," "The Corporate Con," "Other People's Money," "Crossing the Line," "The Fraud Trial," "Investment Swindles and Con Schemes," "Making Crime Pay," and "Introduction to Fraud Examination." These videos can be used to complement textbook and lecture coverage of ethics, accounting, and fraud throughout the accounting curriculum. Careful placement of these resources in many different accounting courses will perhaps provide a more thorough learning experience than simply developing one accounting course in fraud or forensic accounting. This presentation offers both details and advantages to the integrative method of education with the topics of fraud and ethics.
Educators attending this poster presentation will gain knowledge about integrative education, the ACFE resources, and the placement of specific videos in specific accounting core courses. The goal is to make the fraud/ethics coverage more "real-world" throughout the accounting curriculum.