TITLE:
International Emergence of Forensic Accounting Education and Practice
AUTHORS:
Zabihollah Rezaee, Danny Lo, Michael Ha
KEYWORDS:
Forensic Accounting Practice and Education, Business and Accounting Curricula, Financial Statement Fraud
JOURNAL NAME:
Open Journal of Social Sciences,
Vol.2 No.12,
December
15,
2014
ABSTRACT: Forensic accounting practice has emerged in
the areas of litigation support consulting, expert witnessing, and fraud investigation.
Although forensic accounting practice is viewed as one of the most rewarding
and secure career choices, there is a gap between forensic accounting practice
and education. Thus, this study gathers opinions of international students
regarding the importance demand, relevance, benefits, coverage, and delivery of
forensic accounting education to international accounting students. Results
indicate that: 1) the demand for and interest in forensic accounting education
and practice will continue to increase worldwide; 2) forensic accounting can be
integrated to the business curriculum by either offering a stand-alone forensic
accounting course or through infusion into several accounting and business
courses; and 3) many of the suggested forensic accounting topics should be
integrated into business and accounting curricula in universities worldwide.
The findings can be of great benefit to business colleges and accounting
schools worldwide in redesigning their curricula by providing coverage of the
emerging area of forensic accounting.