This unit provides a theoretical and practical understanding of corporate governance, fraud and forensic accounting. The first aim is to develop an understanding of best practice in corporate governance focussing on the board of directors, board committees, executive compensation, auditing, ethics, corporate social responsibility, systems of risk management and control. The second aim is to develop an understanding of the nature of fraud and apply theories and techniques relevant to preventing and detecting fraud. Students will review and analyse the quality of forensic accounting with a focus on forensic fraud investigation. Findings from empirical research will support theoretical explanations.