Courses on Forensics and Fraud Examination in the Accounting Curriculum

Abstract

Following the frauds of Enron and MCI and the legislation of Sarbanes-Oxley, critics turned their attention toward universities to determine how accounting programs were preparing students to prevent and detect frauds in the future. The American Accounting Association (AAA) called on educators to develop courses in forensic accounting and fraud examination to enhance curriculum and assist students to pursue careers in these areas. This article reviews the curricula of AACSB Accredited Accounting programs to determine how they responded to these concerns and whether programs of study in the areas of forensic accounting and fraud examination are readily available and accessible.

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