Forensic Accounting

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  • Topic: Fraud, Creative accounting, Accounting organizations
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  • Published : October 31, 2012
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Managerial Auditing Journal
Emerald Article: Forensic accounting education: insights from academicians and certified fraud examiner practitioners Zabihollah Rezaee, E. James Burton

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To cite this document: Zabihollah Rezaee, E. James Burton, (1997),"Forensic accounting education: insights from academicians and certified fraud examiner practitioners", Managerial Auditing Journal, Vol. 12 Iss: 9 pp. 479 - 489 Permanent link to this document: http://dx.doi.org/10.1108/02686909710185206 Downloaded on: 27-09-2012 Citations: This document has been cited by 1 other documents To copy this document: permissions@emeraldinsight.com This document has been downloaded 2287 times since 2005. *

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Forensic accounting education: insights from academicians and certified fraud examiner practitioners Zabihollah Rezaee Department of Accounting, College of Business, Middle Tennessee State University, Marfreesboro, Tennessee, USA E. James Burton Department of Accounting, College of Business, Middle Tennessee State University, Marfreesboro, Tennessee, USA

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.

Introduction
Ever-increasing fraudulent financial activities widely noted in authoritative guidelines, scholarly articles, and the popular press have made forensic accounting an appealing specialization for accountants and law enforcement professionals. Forensic accounting applies not only accounting and auditing,...
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