Concordia Course Web Sites

ACCO 400/B (Fall 2025): ACCOUNTING IN SOCIETY

ACCO 455: FRAUD EXAMINATION

This course examines the principles of fraud prevention, detection and deterrence. Topics covered may include the psychology of the fraudster, cash receipt schemes, cash disbursement schemes, non-cash misappropriations, corruption, fraudulent financial statements, fraud risk assessments, investigation techniques and interviewing witnesses. This course may also examine auditors’ responsibilities towards fraud, the evaluation of internal controls and important pieces of legislation such as the Sarbanes-Oxley Act and the Criminal Code of Canada. Finally, the ethical aspects associated with fraud are discussed. Class sessions consist of lectures and real-life fraud case/video discussions from various sources, including the Association of Certified Fraud Examiners (ACFE).

Company officers are responsible for proper design, periodic assessment of the effectiveness, and disclosure of material deficiencies in internal controls to external auditors and the audit committee. They are also required to disclose to auditors and the audit committee any fraud, whether material or not, that involves management or other employees who have a significant role in the company’s internal controls. This course is useful to Business Students as it focuses on the role of management in the prevention, detection and disclosure of occupational fraud. This course also helps Accounting Students to recognize and analyze the red flags of fraud during regular audit missions, and to explain how allegations of fraud should be investigated and resolved.

This course is led by Dr. Peltier-Rivest who conducts research and teaches courses on anti-fraud topics at JMSB. Dr. Peltier-Rivest's research has been published in such journals as the Journal of Financial Crime; the Journal of Forensic Accounting; Fraud Magazine; the Journal of International Accounting, Auditing and Taxation; Advances in International Accounting; and the Quarterly Journal of Business and Economics. He has also presented his research at various international conferences and has served as an external advisor on anti-fraud matters, including for the Office of the Auditor General of Canada.

Dr. Peltier-Rivest received his Master’s Degree in Accounting (M.Acc.) from Florida State University in 1993. He earned his Ph.D. in accounting & finance from the same university in December 1996. He obtained the Certified Fraud Examiner (CFE) professional designation in 2005. In addition to his contributions as Professor, he worked as Executive Director of the Centre for Academic Leadership for nearly two years. He also served as Associate Dean, Academic Relations, for almost two years and as Chairman of the Department of Accountancy for nearly six years.

RESPECTING DIVERSITY IN HUMAN RELATIONS

Examines the role of interconnected identity‑related differences, such as age, culture, disability, ethnicity, gender, geographical location, health status, history, language, power, race, religion, sexual orientation, social class, and privilege in human relationships and human systems. Students learn about histories of oppression and marginalization in Canada, theories of diversity and difference, as well as the impact of social justice movements and being and becoming an ally. Students are given opportunities to develop critical thinking and analytic skills and respect for difference and diversity.

Time: Wednesdays: 11:45am - 2:30pm

Location: VE 226

Instructor: Michael McCarthy (he, him)

Email: michael.mccarthy@concordia.ca

Office Hours: By appointment (virtual or in-person)

TA: Abdullah Jatal (he, him)

Email: abdullah.jatal@mail.concordia.ca

AHSC 385/01 (Winter 2025): SOCIAL PSYCHOLOGY OF LEISURE