An Exploratory Look at Forensic Accounting Education Outside of the United States: Programs and Perceptions of Educators

• In Event: Education Research

Abstract

This paper examines the largely unexplored topic of forensic accounting education in countries other than the USA. We examined websites to determine the extent and types of forensic accounting programs available, compared the content to the model forensic accounting/fraud investigation curriculum developed by subject-matter experts, and conducted a survey about forensic accounting education with instructors outside of the USA. We found 52 colleges and universities in other countries provide some type of fraud-related education. However, most programs bear little similarity to the model curriculum. We found that our respondents believe forensic accounting education should be offered, but there was no consensus about the curriculum design. In addition, they perceive that a lack of resources is a primary obstacle to providing this education. Fraudulent financial statements is a very important topic to include, which they emphasize in their classes, along with fraud prevention/deterrence, fraud detection methods, corruption, and asset misappropriation schemes. Case studies and self-developed materials are heavily used in their courses.

Authors

• Michael A Seda, Pfeiffer University

• Bonita K Peterson Kramer, Montana State University - Bozeman