Forensic accounting education: insights from academicians and certified fraud examiner practitioners

Abstract

Current initiatives in accounting education, while focusing on the importance of accounting instruction and teaching students how to learn, emphasize continuous lifelong learning and outcome‐based assessment. The public interest in forensic accounting, especially fraud investigation, has encouraged the accounting profession to consider issuing new standards on fraud detection. Presents a study which aims to examine current coverage and future direction and role of forensic accounting education. Describes a survey of both academicians and certified fraud examiner (CFE) practitioners. Concludes that: the demand for forensic accounting education and practice will continue to increase and that forensic accounting education should be integrated into accounting curricula either as a separate course or through modules in accounting and auditing courses.