Unit convenor and teaching staff |
Unit convenor and teaching staff
Convenor
Michael Quilter
Contact via By email
4ER - 309
Lecturer
Julian Dight
Contact via By email
Lecturer
Rod Smith
Contact via By email
Moderator
Rahat Munir
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Credit points |
Credit points
4
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Prerequisites |
Prerequisites
Admission to GradDipForAccg or MCom
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Corequisites |
Corequisites
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Co-badged status |
Co-badged status
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Unit description |
Unit description
This unit examines the role of the forensic accountant in the courtroom, as an expert witness and/or consultant in a case. Legal jurisdictions and the core procedural issues and principles that guide the forensic accountant in the criminal and civil court system are covered. Students will appreciate the defined steps, roles and responsibilities of the forensic accountant that assist discovery, identification, collection, analysis and management of evidence in various contexts. Evidentiary courtroom rules and principles will be addressed as well as the professional/ethical standards of competency, confidentiality and objectivity and the legal liability of a forensic accountant in their role as an expert witness. The legal processes, principles and techniques of alternative dispute resolution in the settlement or determination of a dispute are also considered
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Information about important academic dates including deadlines for withdrawing from units are available at https://www.mq.edu.au/study/calendar-of-dates
On successful completion of this unit, you will be able to:
Name | Weighting | Hurdle | Due |
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Participation | 30% | No | Week 1,3,9,12,13 |
Reflective Review | 40% | No | 5pm Sunday 5th May 2019 |
Final Case Study Assessment | 30% | No | 5pm Sunday 9th June 2019 |
Due: Week 1,3,9,12,13
Weighting: 30%
Participation involves attendance at the on-campus sessions and exhibiting evidence of preparation for, involvement in, and contribution to, discussion, activities, and other required input.
On-campus sessions: 2 March 2019; 16 March 2019; 11 May 2019; 1 June 2019; 8 June 2019
Due: 5pm Sunday 5th May 2019
Weighting: 40%
Reflective Review Assessment
Topic/Requirement
Due date/deadline
Part 1:
Observation of a case in the District Court
You are required to attend and observe District Court proceedings (criminal or civil) in your jurisdiction. You should allow at least 1-2 hours of observation.
Preferably by Week 7 (week commencing 8.4.19) but at the latest in due time to meet the due date for Part 2 of this assessment.
Part 2:
Reflective Critique
This assessment (word limit 1,200) requires you to reflect on your observations in the District Court and:
Evaluate usefulness and content of the District Court proceedings;
Identify your perceptions and understanding of the legal framework surrounding the proceedings;
Reflect on court etiquette and relationships within the courtroom setting.
This assessment must be submitted via iLearn/Turnitin no later than 5 pm on Sunday 5 May 2019
No extensions will be granted. Late tasks will be accepted up to 48 hours after the submission deadline. There will be a deduction of 10% of the total available marks made from the total awarded mark for each 24 hour period or part thereof that the submission is late (for example, 25 hours late in submission – 20% penalty). This penalty does not apply for cases in which a Special Consideration application is made and approved.
Due: 5pm Sunday 9th June 2019
Weighting: 30%
This assessment involves a case study scenario. You will be required to identify the required/necessary processes and procedures relevant to the case study and the courses/s of action that may be relevant. It must be submitted via iLearn/Turnitin no later than 5 pm on the 9th June, 2019
No extensions will be granted. Late tasks will be accepted up to 48 hours after the submission deadline. There will be a deduction of 10% of the total available marks made from the total awarded mark for each 24 hour period or part thereof that the submission is late (for example, 25 hours late in submission – 20% penalty). This penalty does not apply for cases in which a Special Consideration application is made and approved.
Unit web page
Course material is available on the Macquarie University learning management system (ilearn). The web page for this unit can be found at http://mq.edu.au/iLear/index.htm
The timetable for session dates and recess can be found on the University web site at: http://www.timetables.mq.edu.au/
Prescribed and Recommended Texts and Materials
Textbook
Bamford, D. and Rankin, M.J (2017) Principles of Civil Litigation 3e, Law Book Co., ISBN: 9780455239071; ISBN: 41994607 (e book).
Weil, Roman L., Lentz, Daniel G. and Evans, Elizabeth A. (2017), Litigation Services Handbook: The Role of the Financial Expert, 6th Edition, Wiley Publishers, ISBN: 978-1-119-36318-7 (e book).
Journals
Heitger, Les, and Greer, Olen L. (2018) ‘Forensic Accountant to the Rescue: A good forensic accountant with experience in cost/managerial accounting has the ability to save your organization's reputation and finances.’ Strategic Finance, Mar. 2018, p. 48-52.
Koch, B., ‘Legal professional privilege over accounting documents: Hogan v Australian Crime Commission [2010] HCA 21’, Bar News, Summer 2010-2011,pp 20-21. http://www.austlii.edu.au/au/journals/NSWBarAssocNews/2010/59.pdf
Sanchez, M.H. and Zhang, S.W. (2012) ‘The Role of the Expert Witness in Accounting Fraud Cases’, Global Journal of Business Research, Vol. 6, No. 1, pp. 103-111.
Legislation
Crimes Amendment (Fraud, Identity and Forgery Offences) Act 2009 NSW http://www.austlii.edu.au/au/legis/nsw/num_act/caiafoa2009n99500.pdf
Criminal Code (Theft, Fraud, Bribery and Related Offences) Amendment Act 2004 (ACT) http://www.legislation.act.gov.au/a/2004-15/20040409-12338/pdf/2004-15.pdf
Evidence Act 1995 No 25 NSW https://www.legislation.nsw.gov.au/#/view/act/1995/25
Privacy and Personal Information Protection Act 1998 (NSW) http://www.austlii.edu.au/au/legis/nsw/consol_act/papipa1998464/
The topics in the ACCG891 unit schedule are all approached with a focus on the role of a forensic accountant as a consultant and/or expert witness.
Module One: Introduction to the Litigation Environment
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Topic/ Subsection |
Reading |
Content |
Delivery |
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1.1 a. Introduction |
Pre- read ACCG981 Unit Guide and Assessment Guide. | Introduction to ACCG891 course structure and assessment requirements | Week 1 seminar | |
1.1 b. The Criminal and Civil Justice System |
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On-campus seminar Week 1 2nd March 2019 |
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1.2 Commencing Civil Litigation: Jurisdiction and Parties |
Read Bamford and Rankin, pp.27-54. |
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On-campus seminar, Week 1 |
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1.3 Commencing Civil Litigation: The Practicalities |
Read Bamford and Rankin, pp. 59 - 61 |
Part A:
Part B:
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Part A: On-campus seminar, Week 1
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1.4 Pre-trial/Termination of Proceedings |
Read Bamford and Rankin, pp. 129 -143; pp.154-155. |
1. Default judgments 2. Non-compliance/abuse of process 3. Consent Orders/judgments |
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Module 2: Protection and Integrity of the Litigation Process
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Topic/Subsection |
Reading/Activity |
Content |
Delivery |
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1.5 Protecting Positions at Pre-Trial |
Read Bamford and Rankin, pp.159 -176 |
1. Injunctions-pre-trial criteria 2. Preservation Orders |
On-campus session, Week 3 16th March 2019 |
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1.6 Discovery |
Read Bamford and Rankin, pp.188-199. |
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On-campus session, Week 3 |
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1.7 Privilege |
Read Koch, pp.20-21. Read Weil et al, pp. 11-14. |
Legal Position of accountants
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1.8 Rules of Evidence |
Read Evidence Act 1995 No 25 NSW; Read Weil et al, pp. 15-17. |
1. Rules in each form of examination 2.Grounds for objection and inadmissibility |
On-campus seminar, Week 9 11th May 2019 |
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1.9 Forensic Accountant as an Expert Witness |
Read Sanchez & Zhang, pp 103-111. Read Heitger, p.48-52. |
1. Expert testimony 2. Post-trial briefs/finding of facts |
On-campus seminar, Week 9 |
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Module 3: Navigating Liability, Dispute Resolution and Settlement
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Topic/Subsection |
Readings/Activities |
Delivery Content |
Delivery |
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1.10 Professional/Ethical Responsibility and Legal Liability as Expert Witness |
Read Bamford and Rankin, pp. 204- 206. Read Evans et al p. 25 & Chapter 35, pp. 19-22). |
1. Professional standards 2. Accountant liability litigation |
On-campus seminar, Week 12 1st June 2019 |
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1.11 Alternative Dispute Resolution (ADR) |
Read Evans et al, pp. 18-22; p.125. Read Bamford & Rankin, pp. 217-235. |
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On-campus seminar, Week 12 |
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1.12 Settlement, Compromise and Costs |
Read Bamford & Rankin, pp. 293 - 307. |
1. Legal Costs 2. Costs and Non -Parties 3. Assessing Costs |
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Read Bamford & Rankin, pp. 318 - 321; pp 306-311. |
1. Right to appeal 2. Types of appeal 3. Grounds for Appeal |
On campus seminar - Week 13 8th June 2019
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Our postgraduates will demonstrate a high standard of discernment and common sense in their professional and personal judgment. They will have the ability to make informed choices and decisions that reflect both the nature of their professional work and their personal perspectives.
This graduate capability is supported by:
Our postgraduates will be able to demonstrate a significantly enhanced depth and breadth of knowledge, scholarly understanding, and specific subject content knowledge in their chosen fields.
This graduate capability is supported by:
Our postgraduates will be capable of utilising and reflecting on prior knowledge and experience, of applying higher level critical thinking skills, and of integrating and synthesising learning and knowledge from a range of sources and environments. A characteristic of this form of thinking is the generation of new, professionally oriented knowledge through personal or group-based critique of practice and theory.
This graduate capability is supported by:
Date | Description |
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15/03/2019 | No change |