Comparison of Forensic Accounting Programs in U. S. with NIJ Funded Model Curriculum for FAFI

• In Event: Education Research

Abstract

In late 2003, the National Institute of Justice (NIJ) funded a proposal by the West Virginia University Division of Accounting in the College of Business and Economics to develop a model curriculum for forensic accounting and fraud investigation. This model was developed over the subsequent two years with input from forensic accounting experts representing a variety of professional organizations. This paper examines the extent to which existing forensic accounting programs in the United States emulate the federally funded WVU model curriculum. We reviewed websites of 900 colleges and universities in the United States to determine the forensic accounting education offered and compared each institution’s program of study to that recommended by the model curriculum. Our results find that while the availability and variety of forensic accounting education has increased tremendously over the past decade, very few colleges and universities currently provide fraud and forensic accounting education similar to the curriculum developed with the NIJ grant, but many are progressing toward that model.

Authors

• Michael A Seda, Pfeiffer University

• Bonita K Peterson Kramer, Montana State University - Bozeman