Table 5 Importance of covering topics in...

Table 5

Importance of covering topics in FA

Items	Academic respondents N = 70		Practitioner respondents N = 58		T	P
	Mean	SD	Mean	SD
Analytical review procedures	3.63	1.13	4.14	0.83	−2.39	0.019*
Bribery and corruption investigation	3.90	1.32	4.31	0.78	−1.83	0.070
Careers in FA	3.57	1.04	3.78	1.01	−0.91	0.364
Conducting internal investigations	3.63	1.03	3.95	0.85	−1.53	0.129
Conflicts of interest investigation techniques	3.47	1.01	3.86	1.07	−1.68	0.097
Financial statement fraud	4.10	1.03	4.24	0.92	−0.65	0.514
Fraud detection and deterrence programs	3.73	0.94	4.22	0.80	−2.57	0.012*
Intellectual property fraud	3.50	1.07	3.84	1.04	−1.46	0.148
Internal control evaluation	3.93	0.94	4.07	0.95	−0.63	0.527
Interview skills and legal aspects of interviewing	3.67	0.88	3.72	0.95	−0.28	0.784
Professional standards pertaining to FA	4.00	1.05	4.12	0.88	−0.57	0.570
Security and privacy	3.77	0.90	4.02	0.93	−1.21	0.228
Business valuations and cost estimates	3.53	0.86	3.62	1.02	−0.40	0.690
Compliance with applicable laws and regulations	3.90	0.99	4.09	0.78	−0.97	0.337
Corporate governance	3.80	1.03	3.88	0.84	−0.39	0.699
Earnings management	3.73	1.08	3.83	0.99	−0.41	0.683
Effective report writing	3.83	1.05	3.97	1.01	−0.57	0.567
Expert testimony and expert witness techniques	3.57	1.07	3.95	0.87	−1.80	0.075
Knowledge of the legal system	3.87	0.90	4.16	0.89	−1.43	0.156
Legal elements of fraud	3.77	1.01	4.16	0.87	−1.88	0.064
Litigation consulting techniques	3.80	0.85	3.90	0.83	−0.51	0.609
Principles of ethics and corporate code of conduct	3.93	1.11	3.93	0.81	0.01	0.991
Resolution of allegations of misconduct	3.87	0.94	4.02	0.89	−0.74	0.461
Rules of evidence	4.00	0.95	4.19	0.89	−0.93	0.356
Shareholder litigation	3.87	0.97	3.90	0.95	−0.14	0.890

Items	Academic respondentsN = 70		Practitioner respondentsN = 58		T	P
	Mean	SD	Mean	SD
Analytical review procedures	3.63	1.13	4.14	0.83	−2.39	0.019*
Bribery and corruption investigation	3.90	1.32	4.31	0.78	−1.83	0.070
Careers in FA	3.57	1.04	3.78	1.01	−0.91	0.364
Conducting internal investigations	3.63	1.03	3.95	0.85	−1.53	0.129
Conflicts of interest investigation techniques	3.47	1.01	3.86	1.07	−1.68	0.097
Financial statement fraud	4.10	1.03	4.24	0.92	−0.65	0.514
Fraud detection and deterrence programs	3.73	0.94	4.22	0.80	−2.57	0.012*
Intellectual property fraud	3.50	1.07	3.84	1.04	−1.46	0.148
Internal control evaluation	3.93	0.94	4.07	0.95	−0.63	0.527
Interview skills and legal aspects of interviewing	3.67	0.88	3.72	0.95	−0.28	0.784
Professional standards pertaining to FA	4.00	1.05	4.12	0.88	−0.57	0.570
Security and privacy	3.77	0.90	4.02	0.93	−1.21	0.228
Business valuations and cost estimates	3.53	0.86	3.62	1.02	−0.40	0.690
Compliance with applicable laws and regulations	3.90	0.99	4.09	0.78	−0.97	0.337
Corporate governance	3.80	1.03	3.88	0.84	−0.39	0.699
Earnings management	3.73	1.08	3.83	0.99	−0.41	0.683
Effective report writing	3.83	1.05	3.97	1.01	−0.57	0.567
Expert testimony and expert witness techniques	3.57	1.07	3.95	0.87	−1.80	0.075
Knowledge of the legal system	3.87	0.90	4.16	0.89	−1.43	0.156
Legal elements of fraud	3.77	1.01	4.16	0.87	−1.88	0.064
Litigation consulting techniques	3.80	0.85	3.90	0.83	−0.51	0.609
Principles of ethics and corporate code of conduct	3.93	1.11	3.93	0.81	0.01	0.991
Resolution of allegations of misconduct	3.87	0.94	4.02	0.89	−0.74	0.461
Rules of evidence	4.00	0.95	4.19	0.89	−0.93	0.356
Shareholder litigation	3.87	0.97	3.90	0.95	−0.14	0.890

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)

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