Nov. 20: Students practice forensic accounting at mock trial

By Sue McMurray, Carson College of Business

PULLMAN, Wash. – Washington State University and University of Idaho students will showcase their investigative and prosecution skills in a free, public mock arbitration exercise 6:30-8:30 p.m. Thursday, Nov. 20, at the UI Law School’s model courtroom.

“WSU accounting students will get experience in detecting and testifying about fraud, while UI law students will get to practice litigating in court,” said Kimberly A. Houser, business law professor in the WSU Carson College of Business. “This exercise provides critical experience to prepare students for the real world.”

Graduate students in the Carson College forensic accounting class taught by professor Keith Nelson have been collaborating with Idaho law school students on a mock criminal exercise involving Tallahassee BeanCounters (TBC), a minor league baseball team.

Professor Maureen Laflin guided her law students as role players either prosecuting or defending TBC employees and others who are alleged to have committed theft from the ball club. Nelson divided 23 participating students from the WSU Pullman and WSU Vancouver campuses into five teams of forensic accountants investigating the alleged theft.

The Nov. 20 arbitration will see 22 students from Laflin’s negotiation and alternative dispute resolution class examining the forensic accounting student experts, who will testify in court.

Houser will collaborate with several Idaho law professors as judges of the competition. Nelson, Houser and Laflin will be supervising and role playing.


Keith Nelson, WSU Department of Accounting, 303-506-4561,
Kimberly Houser, WSU Department of Accounting, 509-335-7385,
Sue McMurray, WSU Carson College of Business communications, 509-335-7578,