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Articles
  • OpenAccess
  • International Emergence of Forensic Accounting Education and Practice  [AFM 2014]
  • DOI: 10.4236/jss.2014.212001   PP.1 - 3
  • Author(s)
  • Zabihollah Rezaee, Danny Lo, Michael Ha
  • 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.

  • KEYWORDS
  • Forensic Accounting Practice and Education, Business and Accounting Curricula, Financial Statement Fraud
  • References
  • [1]
    Rezaee, Z. (1992) Forensic Accounting: Challenges and Opportunities. The Ohio CPA Journal, 33-37.
    [2]
    Rezaee, Z., Crumbley, L. and Elmore, R. (2004) Forensic Accounting Education: A Survey of Academics and Practitioners. Advances in Accounting Education Teaching and Curriculum Innovations, 6, 193-232.
    http://dx.doi.org/10.1016/S1085-4622(04)06010-9
    [3]
    Rezaee, Z. and Riley, R. (2009) Financial Statement Fraud: Prevention and Detection. 2nd Edition, John Wiley & Sons, Inc., Hoboken.
    [4]
    Guo, Z., Wang, D., Ji, L. and Dang, X. (2005) A Comparison between Forensic Accounting and Judicial Accounting. Journal of Beijing Jiaotong University (Social Sciences Edition), 4.
    [5]
    Zhang, D. and Zhang, K. (2010) Forensic Accounting: Legal Consideration and System Construction. Caikuai Yuekan (Monthly Journal of Accounting), 9, 6-8.
    [6]
    Zhang, L. and Bo, H. (2010) Related Discussion about the Forensic Accounting Litigation Support Service. Caikuai Yuekan (Monthly Journal of Accounting), 4, 17-18.
    [7]
    Sui, H. (2013) The Development Way of Forensic Accounting in China. Accounting and Finance Research, 2, 119- 122.
    http://dx.doi.org/10.5430/afr.v2n3p119
    [8]
    Hao, X. (2010) Analysis of the Necessity to Develop Forensic Accounting in China. International Journal of Business and Management, 5, 185-187.
    http://dx.doi.org/10.5539/ijbm.v5n5p185

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