FORENSIC ACCOUNTING AND LITIGATION SUPPORT

The course, unique in the Italian academic landscape, contributes to the educational objectives of the master’s degree programme, which aims at providing students with advanced knowledge on financial and management accounting, corporate finance and risk management.
Forensic accounting identifies, gathers and processes information in order to use them in legal settings. The two main areas of activity are: investigation (fraud prevention and detection) and litigation support. The course discusses the following four issues: corporate governance and fraud prevention; fraud investigation; corporate governance and litigation support in a crisis context; litigation support and industrial property.

1 KNOWLEDGE AND UNDERSTANDING
- know the pillars of corporate governance and the main law and professional references;
- know the roles of the different corporate governance bodies;
- know the best practices for fraud identification;
- know the main innovation introduced by the recent reform of corporate crisis and insolvency (D.Lgs. 14/2019);
- know the role of the Italian CPA as expert witness and the laws regulating its activity;
- know the best practices for damages estimation for management misconduct and patent infringement.

2 APPLYING KNOWLEDGE AND UNDERSTANDING
- apply the international best practices for corporate governance;
- identify the relevant laws and the main professional standards for Internal Auditors, administrator, statutory auditor;
- know how to apply the main regulations regarding the expert witness;
- know how to apply the methodologies for damages estimation.

3 MAKING JUDGEMENTS
- know how to frame hypotheses concerning corporate governance efficacy;
- know how to identify the best damages estimation techniques.

Financial and management accounting, company law.

Corporate governance and fraud prevention
- Corporate governance;
- Enterprise Risk Management;
- Corporate Governance in Italy;
- Audit Committee in the corporate governance system;
- ERM and audit.

Fraud investigation
- Criminology;
- Fraud schemes;
- Financial statement fraud;
- Fraud investigation and business intelligence.

Corporate governance and litigation support in the context of bankruptcy
- Crisis and bankruptcy: law and governance;
- Crisis and bankruptcy in the post-COVID19 world;
- The responsibility of management and auditors when the firm is facing a crisis;
- Damages estimation;

Litigation support and intellectual property
- Chartered Accountants as expert witness;
- Intellectual property and damages estimation.

Slides and articles will be provided.

The exam will be written (60%) and group work (40%). The written exam will include three open ended questions and one numerical exercise. Several professionals will join the course as guest speakers. Students are required to interact with the guest speaker during class and to produce a written essay proposing research ideas. The evaluation of the group work includes the class participation and the quality of the essay.

Traditional lectures, case studies, guest speakers.

Italian

Accessibility, Disability and Inclusion
Accommodation and support services for students with disabilities and students with specific learning impairments

Ca’ Foscari abides by Italian Law (Law 17/1999; Law 170/2010) regarding support
services and accommodation available to students with disabilities. This includes students with
mobility, visual, hearing and other disabilities (Law 17/1999), and specific learning impairments (Law 170/2010). If you have a disability or impairment that requires accommodations (i.e., alternate testing, readers, note takers or interpreters) please contact the Disability and Accessibility Offices in Student Services: disabilita@unive.it.

written and oral