Article2009

How Divergent Are Pedagogical Views toward the Fraud/forensic Accounting Curriculum?

G. Stevenson Smith · Donald Larry Crumbley

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Accounting Education and Careers Accounting and Financial Management Management and Marketing Education

Abstract

Accounting programs around the world have been revising their curricula to include courses in “fraud/forensic ” accounting. Yet, an initial review of these courses indicates there may be divergent approaches to their development. This article identifies the characteristics of three underlying course development perspectives and their implications for accounting programs. Next, the results of a survey of fraud/forensic instructors and course syllabi are presented to identify the developmental approaches used in these courses. The article is written to help future course developers who are considering introducing fraud/forensic accounting into their accounting programs as well as those accounting educators who are revising their existing courses. Key words: Forensic accounting, fraud accounting, fraud examination, accounting curriculum Data availability: Data used in the study may be obtained from the first author. Acknowledgments: The authors would like to thank the two anonymous reviewers and the editor for their invaluable suggestions for improving the paper. 1 2 Smith and Crumbley As a result of numerous accounting scandals in recent years, forensic accounting is the hottest topic to affect the university business curriculum since the early rush into MBA programs 1 in the 1970s. In addition, these financial frauds have significantly changed accounting practices used in identifying fraudulent activities. For example, the potential effect of "forensic audits " on practice is apparent in the report entitled Serving Global Capital Markets and the Global

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References

1999Using NVIVO in Qualitative Research 2019Consideration of Fraud in a Financial Statement Audit 2000Principles of Auditing and Other Assurance Services 2010FORENSIC ACCOUNTING EDUCATION: A SURVEY OF ACADEMICIANS AND PRACTITIONERS 1935Auditing, Theory and Practice 1997Forensic accounting education: insights from academicians and certified fraud examiner practitioners 2005The essential handbook of internal auditing 2003Forensic and Investigative Accounting

Cited by

2015Looking Through the Fraud Triangle: A Review and Call for New Directions 2021The international fraud triangle 2013Forensic Accounting as a Tool for Fighting Financial Crime in Nigeria 2014Traits, Skills and Ethical Values of Public Sector Forensic Accountants: An Empirical Investigation 2013Better, faster, smarter: developing a blueprint for creating forensic accountants 2022An exploration of accounting students’ attitudes toward integrating forensic accounting in accounting education

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