Forensic accounting core and interdisciplinary curricula components in Australian universities: analysis of websites

Alshurafat, Hashem and Beattie, Claire and Jones, Gregory and Sands, John (2019) Forensic accounting core and interdisciplinary curricula components in Australian universities: analysis of websites. Journal of Forensic and Investigative Accounting, 11 (2 - Special Edition). pp. 353-365.

Abstract

The recent reforms of accounting education in higher education institutions globally have opened new avenues for forensic accounting education. This paper captures the structure of forensic accounting curricula within educational programs offered by Australian universities. Using a qualitative thematic analysis, a website analysis of the 40 Australian universities offers an understanding of the core and interdisciplinary topics of forensic accounting curricula. The findings suggest that there exists a lack of emphasis on law knowledge, business valuation, and IT forensic integration. The courses emphasize fraud as core content knowledge, while criminology and ethics are interdisciplinary components. This pioneering study is undertaken in response to scholarly calls for the advancement of empirical research in this area. The paper provides suggestions for educators to develop a forensic accounting program. It also sets the stage for an empirical journey regarding further studies in the face of the ever-growing importance of forensic accounting education and of forensic accounting as a profession.


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Item Type: Article (Commonwealth Reporting Category C)
Refereed: Yes
Item Status: Live Archive
Additional Information: Published version not displayed in accordance with the copyright policy of the publisher.
Faculty/School / Institute/Centre: Current - Faculty of Business, Education, Law and Arts - School of Commerce
Date Deposited: 08 Aug 2019 04:56
Last Modified: 10 Sep 2019 04:46
Uncontrolled Keywords: forensic accounting; curricula; Australia, universities; website analysis
Fields of Research : 13 Education > 1302 Curriculum and Pedagogy > 130202 Curriculum and Pedagogy Theory and Development
15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150102 Auditing and Accountability
Socio-Economic Objective: C Society > 93 Education and Training > 9303 Curriculum > 930301 Assessment and Evaluation of Curriculum
C Society > 93 Education and Training > 9303 Curriculum > 930302 Syllabus and Curriculum Development
URI: http://eprints.usq.edu.au/id/eprint/36336

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