Executive SummaryThere Has Always Been A
Executive Summary:
There has always been a need for forensic accounting to investigate fraudulent activities for accountants and law enforcement professionals. Although there are initiatives in accounting education which focuses on the importance of accounting instructions and these initiatives also teaches students on how to learn accounting education and emphasize continuous lifelong learning and out-come –based assessment. Forensic accounting is a complex whole of accounting, auditing, economics, business concepts and legal concepts and procedures to issues in question. An increased public interest in forensic accounting particularly in fraud investigation has encouraged the accounting profession to consider issuing new standards on fraud detection. This study aims to examine the current coverage of forensic accounting, its role of forensic accounting education and the future direction of forensic accounting. To carry out this research study a survey of the academicians and certified fraud examiners more popularly known as (CFE)s was made. The results of the survey were described in this study.
It concludes that the demand for forensic accounting education and its practice will continue to increase. Moreover it also concludes that forensic accounting education should be integrated into accounting curricula. It should be integrated either as a separate course of through modules in accounting and auditing courses.
Introduction:
This case study is all about the interpretation of an article that is taken from “Managerial auditing journal”, Volume 12, Issue 9, pages 479–498, November 1997. This report was developed by ZabihollahRezaee, E. James Burton, (Middle Iennessee State university,
Marfreesboro,Iennessee,USA).
The growing demand for forensic accounting is a known characteristic of most companies in the world. Forensic accounting arises from the effect and cause of fraud and technical error made by human. Forensic accounting may be one of the most effective and
There has always been a need for forensic accounting to investigate fraudulent activities for accountants and law enforcement professionals. Although there are initiatives in accounting education which focuses on the importance of accounting instructions and these initiatives also teaches students on how to learn accounting education and emphasize continuous lifelong learning and out-come –based assessment. Forensic accounting is a complex whole of accounting, auditing, economics, business concepts and legal concepts and procedures to issues in question. An increased public interest in forensic accounting particularly in fraud investigation has encouraged the accounting profession to consider issuing new standards on fraud detection. This study aims to examine the current coverage of forensic accounting, its role of forensic accounting education and the future direction of forensic accounting. To carry out this research study a survey of the academicians and certified fraud examiners more popularly known as (CFE)s was made. The results of the survey were described in this study.
It concludes that the demand for forensic accounting education and its practice will continue to increase. Moreover it also concludes that forensic accounting education should be integrated into accounting curricula. It should be integrated either as a separate course of through modules in accounting and auditing courses.
Introduction:
This case study is all about the interpretation of an article that is taken from “Managerial auditing journal”, Volume 12, Issue 9, pages 479–498, November 1997. This report was developed by ZabihollahRezaee, E. James Burton, (Middle Iennessee State university,
Marfreesboro,Iennessee,USA).
The growing demand for forensic accounting is a known characteristic of most companies in the world. Forensic accounting arises from the effect and cause of fraud and technical error made by human. Forensic accounting may be one of the most effective and
References: American Institute of Certified Public Accountants (1999). Education requirement for entry into accounting profession Crumbley, D. L. 2001. Forensic accounting: Older than you think. Journal of Forensic Accounting, 11.2, 181–202. Crumbley, D. L., L. E. Heitger, and G. S. Smith. 2003. Forensic and Investigative Accounting Doost, R. K. (1999). The missing links in accounting education. Managerial Auditing Journal, 14(3), 93–114 Gierlasinski, N., Carnes, K., & Fuhriman, R. (1998). Teaching fraud awareness to students. Sodders, L. (2005). New forensic field offered: accountancy specialty at California State in high demand, especially with FBI