Executive Master of Forensic Accounting (EMFA)

The Executive Master of Forensic Accounting (EMFA) is the premier graduate degree in accounting. As an executive program, the EMFA is specifically designed to accommodate the time constraints of working professionals. This interdisciplinary offering allows students to join a network of professionals in a variety of fields, including accounting, finance, management, criminal justice, sociology, psychology, law, and computer science.

Forensic accounting is considered one of the top career opportunities for the next decade. Defined as the application of accounting principles and analysis in a legal setting, forensic accounting is divided into two primary components:

• Litigation services — That are provided in connection with actual or potential legal actions, and include expert witness and consulting services.
• Investigative services — That generally do not involve litigation and include fraud investigation, fraud detection, fraud deterrence, and fraud mitigation.

The EMFA curriculum is an educational framework founded on both theory and practical application. Primary content areas include criminology, legal framework, professional ethics, data analysis and the fundamentals of the various forensic accounting engagements (fraud investigations, business valuations, calculations of economic damages, etc.). Multiple educational approaches are used, including case studies, simulations, interactive lectures, guest speakers, field learning, and peer-to-peer information sharing. Our instructors have extensive real-world expertise and bring this practical knowledge to the classroom.

Learning Outcomes
At the conclusion of this course of study, the graduate will:

1. Demonstrate a foundational knowledge of forensic theory, services, and engagements including fraud investigations, business valuations, and calculations of economic damages. 
2. Demonstrate an understanding of the roles and responsibilities of the forensic accountant. 
3. Gather and analyze quantitative and nonquantitative evidence. 
4. Demonstrate the ability to document and present findings and conclusions, including written reports, graphical presentations, and expert witness testimony. 
5. Develop a mindset of professional skepticism, using critical thinking and creative approaches to complex problem solving.

Contact Information
Robert L. Bliss
Associate Dean, Graduate School of Business
304.357.4865
robertbliss@ucwv.edu