Fraud and Ethics in Accounting Practice

Scandals of fraudulent accounting activities in around firms regularly appear in the media. Many of these scandals involve a lack of proper controls and morally ambiguous practices. In this course, we will look at accounting through the lenses of fraud and ethics, aiming to understand these events more meaningfully in order to evaluate, propose and develop mechanisms to prevent and detect fraud in accounting practice.

The content of the class is broadly divided into three segments: fraud, ethics, and their interplay in accounting. Both main topics will be taught in several self-contained parts, building on one another: a general introduction to the topic is followed by a theoretical understanding of important concepts and theories, and then applied to accounting specific issues in practice, using examples and case studies.

The last segment of the class will merge both topics into a holistic approach to fraud and ethics in accounting, introducing students to current debates and challenges in the broader accounting context, including diversity and environmental accounting. The course closes with students’ own mini-project, where they apply the concepts of the course.

Course leader

Sebastian Oelrich

Target group

Bachelor's level

Fee info

EUR 691: EU/EEA citizens
EUR 1459: NON-EU/EEA citizens

Scholarships

No scholarships available

Register for this course
on course website