As a semester draws to end at the University of Utah, most students prepare to take final exams and submit final papers.  In the case of Master of Accounting (MAcc) students at the David Eccles School of Business, they are preparing to have their day in court.  

One of the available electives in the MAcc program is ACCT 6540, Fraud Examination and Forensic Accounting.   The course covers both the concepts and tools involved in fraud examination and forensic accounting. Over the semester, students are involved in cases and projects designed to help them understand the guidelines for successful fraud prevention and detection. By the end of the semester students gain hands on experience using a variety of fraud prevention tools. While the class is popular among students, the course’s conclusion is what stands out most.

What is being deemed as “the grand finale” to the forensic accounting course is a mock trial that puts students in a role as expert witness in a federal court case, a position often assumed by professional forensic accountants.  The mock trial brings students together with professionals, as students are called to the witness stand by real lawyers, in a real Federal Courthouse, that is presided over by an actual Federal Judge.  

MAcc student, Catherine Degn, said “It is great experience to see everything you work to accomplish come to life in a real world environment.”  

To begin preparing for the day in court, student groups are introduced into a legal battle created from the experiences of Ray Strong and Todd Nielson, of LECG, a company that provides independent expert testimony and analysis.  Strong’s and Nielson’s professional expertise in the classroom assists Professor Martha Eining, the instructor of the forensic course, with making the project as realistic as possible. 

Students analyze simulated data and conduct interviews of employees from a fictitious company.  Half of the student groups are hired by the defense, the other half by the plaintiff.   The groups produce a report based on their findings in the case.  The reports then become the basis for expert testimony in the courtroom case.

While the claims and characters in the court case are fictional, the demands on the forensic accountants are designed to simulate a real court case.  Student findings are put on display before a courtroom as expert testimony.  Each witness better know their stuff, because the very real lawyers are prepared to test their expertise.

In the end, the federal judge does not issue a ruling but he/she and the lawyers do provide students with feedback on their performance compared with professional expectations.

While a classroom appearance in court might be common for students in a Law program, according to Eining, who is the Director of the School of Accounting at the University of Utah, the experience is unique for students in an accounting program. Eining said, “This is an opportunity that can’t be replicated in a typical classroom.  The students look forward to this all semester and come away with a sense of the impact their words can have on a situation.” She continued, “One student team told me they had never written a paper where they had to worry over every word and detail.

Ray Strong of LECG said “The goal of the project is to blend academics with the real world.”  According to the student response, the goal is being met.  One MAcc student said, “Rather than testing my knowledge, the trial preparation enhanced my knowledge of the judicial and tax system; plus it was fun to see everything come together at trial.

About the David Eccles School of Business:

With emphasis on interdisciplinary education and experiential learning, the David Eccles School of Business has programs in entrepreneurship, technology innovation and venture capital management. It launched the country’s largest student-run venture capital fund with $18.3 million, and is part of the University of Utah's commercialization process that is ranked second in the country by the Association of University Technology Officers (following MIT) at taking university-generated technology to market. 

Founded in 1917 in Salt Lake City, the school later established the first accredited MBA program in the Intermountain West.  Some 3,500 students are enrolled in its undergraduate, graduate and executive degree programs as well as joint MBA programs in engineering, architecture, law and health care administration. 

Director & Professor
School of Accounting
Martha Eining

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