An exploration of accounting students’ attitudes toward integrating forensic accounting in accounting education

Abstract

Purpose Because of the increasing number of corruption and financial fraud cases, especially in developing countries, the education of forensic accounting has become important and universities should offer it as part of its curriculum. This study aims to explore the current status of forensic accounting education in Saudi Arabia as a developing country and its adequacy from the perspectives of accounting students in Saudi universities. Design/methodology/approach A questionnaire survey was administered to a sample of accounting students from four Saudi universities. The questionnaire contained five groups of questions aimed at exploring the students’ perception of the benefits of forensic accounting education, their perception of the current status of integrating forensic accounting in the accounting curriculum and their satisfaction with this status, their desire for greater coverage of forensic accounting in the accounting curriculum, their opinion regarding the appropriate approach for covering forensic accounting in the accounting curriculum and the topics of forensic accounting that should be covered. Findings The findings of this study revealed a clear weakness in integrating forensic accounting into accounting education in Saudi universities. This weak level of integration does not satisfy most students who believe in the increased demand for the forensic accounting profession in the future and therefore the need to make greater coverage of forensic accounting in the accounting curriculum to acquire the skills that qualify them to work in this profession after graduation. The students expressed that the appropriate approach for covering forensic accounting in the accounting curriculum is to add a stand- alone course that includes all forensic accounting topics. Practical implications The results of this study provide indications to the administrators of Saudi universities to start developing accounting curriculum to integrate forensic accounting topics into accounting education. This will result in an increase in the effectiveness of the role of these universities in achieving the goals of the Saudi Vision 2030 which aims to achieve transparency and combat corruption and fraud in Saudi Arabia. Originality/value This study contributes to the existing literature concerning the forensic accounting by focusing on the integration of forensic accounting in accounting education in Saudi Arabia as context that has not previously examined.

Divergence and convergence of salient stakeholders' perceptions toward forensic accounting education: importance, obstacles and pedagogies

“…This confirms the second hypothesis of the study, stating that stakeholders have different perceptions regarding the challenges of incorporating forensic accounting education into the accounting curricula in Jordan. Additionally, these results align with previous research in the field, such as Ebaid (2022), Prabowo (2021) and Rezaee and Wang (2022).…”

“…Previous research studies have confirmed similar results such as those conducted by Akinbowale et al . (2021), Ebaid (2022), Prabowo (2021), Rezaee and Wang (2022) and Van Akkeren and Tarr (2021).…”

“…Ebaid (2022) reveals that forensic accounting is not adequately integrated into accounting education in Saudi universities, despite the growing demand for it as a profession. Students express their preference for a comprehensive approach that includes a dedicated course covering all aspects of forensic accounting within the curricula.…”

“…2. Literature review 2.1 Curricula structure and teaching tools used in forensic accounting education Forensic accounting subjects are offered by many universities worldwide to equip students with the required skills and knowledge in fraud practices and litigation support, as indicated by Ebaid (2022). While these courses have distinct curriculum formulation and teaching tools, they collectively encounter a common challenge of meeting the profession's demands.…”

Insights from forensic accounting educators and practitioners within the KSA context regarding the optimal forensic accounting skills set: an implication on the socioeconomic development

“…Fraudulent actions trigger financial catastrophes with far-reaching economic consequences, such as the collapse of financial institutions and other large corporations. Several problems in Saudi Arabia's (KSA) forensic accounting curriculum must be addressed (Ebaid, 2022; Senan and Swalih, 2019). In particular, instead of a short training course, the accounting curriculum for undergraduate and postgraduate study needs to be revised (Albader, 2015).…”