Perceivcounting is regarded as ined importance of FA education
| Items | Academic respondents N = 70 | Practitioner respondents N = 58 | T | P | ||
|---|---|---|---|---|---|---|
| Mean | SD | Mean | SD | |||
| Strengthen the credibility of financial reporting | 3.83 | 1.12 | 4.03 | 0.97 | −0.87 | 0.385 |
| Promote responsible corporate governance | 3.87 | 1.07 | 3.83 | 1.03 | 0.17 | 0.868 |
| Increase demand for forensic accountants | 3.63 | 1.25 | 3.45 | 0.86 | 0.82 | 0.416 |
| Make students more desirable in the marketplace | 3.80 | 0.96 | 3.36 | 0.93 | 2.07 | 0.042* |
| Satisfies society's demand for FA | 3.53 | 1.07 | 3.45 | 0.96 | 0.38 | 0.706 |
| Prepare students to engage in fraud examination | 3.63 | 1.27 | 3.74 | 1.07 | −0.42 | 0.675 |
| Prepare students to engage in litigation support consulting | 3.27 | 1.23 | 3.59 | 0.96 | −1.35 | 0.182 |
| Prepare students to engage in expert witnessing | 3.43 | 1.17 | 3.64 | 0.97 | −0.88 | 0.383 |
| Items | Academic respondents | Practitioner respondents | ||||
|---|---|---|---|---|---|---|
| Mean | SD | Mean | SD | |||
| Strengthen the credibility of financial reporting | 3.83 | 1.12 | 4.03 | 0.97 | −0.87 | 0.385 |
| Promote responsible corporate governance | 3.87 | 1.07 | 3.83 | 1.03 | 0.17 | 0.868 |
| Increase demand for forensic accountants | 3.63 | 1.25 | 3.45 | 0.86 | 0.82 | 0.416 |
| Make students more desirable in the marketplace | 3.80 | 0.96 | 3.36 | 0.93 | 2.07 | 0.042* |
| Satisfies society's demand for FA | 3.53 | 1.07 | 3.45 | 0.96 | 0.38 | 0.706 |
| Prepare students to engage in fraud examination | 3.63 | 1.27 | 3.74 | 1.07 | −0.42 | 0.675 |
| Prepare students to engage in litigation support consulting | 3.27 | 1.23 | 3.59 | 0.96 | −1.35 | 0.182 |
| Prepare students to engage in expert witnessing | 3.43 | 1.17 | 3.64 | 0.97 | −0.88 | 0.383 |
Note(s): * = p < 0.05, ** = p < 0.01: Items were responded to on a scale of 1 (not at all important) to 5 (extremely important)