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.
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1 December 1997
Research Article|
December 01 1997
Forensic accounting education: insights from academicians and certified fraud examiner practitioners
Zabihollah Rezaee;
Zabihollah Rezaee
Department of Accounting, College of Business, Middle Tennessee State University, Marfreesboro, Tennessee, USA
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E. James Burton
E. James Burton
Department of Accounting, College of Business, Middle Tennessee State University, Marfreesboro, Tennessee, USA
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Publisher: Emerald Publishing
Online ISSN: 1758-7735
Print ISSN: 0268-6902
© MCB UP Limited
1997
Managerial Auditing Journal (1997) 12 (9): 479–489.
Citation
Rezaee Z, Burton EJ (1997), "Forensic accounting education: insights from academicians and certified fraud examiner practitioners". Managerial Auditing Journal, Vol. 12 No. 9 pp. 479–489, doi: https://doi.org/10.1108/02686909710185206
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