Master of Science in Accounting (MSA) - Forensic Accounting and Fraud Investigation Concentration

The Master of Science in accounting degree provides students with the opportunity to develop skills in planning, controlling, evaluation, and analysis that characterize a successful career in accounting. Graduates of this program satisfy the requirements to sit for the CPA exam in Massachusetts. The Forensic Accounting and Fraud Investigation concentration offers additional coursework in fraud investigation accounting, forensic accounting, and litigation support. In addition to the MS in accounting program leaning goals, this concentration has the following learning goals: Demonstrate an understanding of the accounting and legal fundamentals of forensic accounting and fraud investigation. Apply the concepts, tools, and techniques employed in financial investigation, including the role of the forensic accountant in litigation support. Learn the concepts and techniques employed in financial investigations. Program Learning Goals: Students will be able to: Apply relevant accounting knowledge, quantitative and qualitative decision making skills to resolve accounting-related issues in: financial reporting, cost accounting, auditing, and taxation; Apply relevant accounting knowledge, quantitative and qualitative skills to critically analyze financial statements; Understand the historical development of accounting theory, its impact on contemporary accounting practice, and how it relates to external and internal users; Understand the international accounting and auditing issues currently facing the accounting profession; Identify ethical issues faced by accounting professionals; Describe and analyze ethical perceptions and frameworks for responding to ethical dilemmas; Make a choice/evaluation and be able to effectively justify it based on professional codes of conduct and/or social responsibility; Identify relevant information for the research issue/topic; Locate and obtain information using professional accounting literature (e.g., FASB Accounting Standards Codification, IFRS, SAS, AS, IRC, etc.) and professional data bases; Resolve new or emerging accounting issues in a global perspective through researching the professional standards and codes.