Forensic Accounting Education in the UAE

Bhavani, Ganga; Mehta, Anupam; Amponsah, Christian Tabi

doi:10.2139/ssrn.2899481

Cited by 3 publications

(5 citation statements)

References 5 publications

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“…The results of this study also indicate that despite the increase in cases of corruption and fraud and then the increasing demand for the services of forensic accountants, there is a clear weakness in the coverage of forensic accounting topics in the accounting curriculum in Saudi universities. These results are consistent with the results of several studies conducted in other developing countries such as Al-Balqa et al (2021) in Jordan, Ibadov and Huseynzade (2019) in Azerbaijan, Bhavani and Mehta (2018) in United Arab Emirates, Efiong et al (2017) in Nigeria, Priyangika and Bandara (2017) in Sri Lanka, Nicolae and Diana (2017) in Romania, Hidayat and Al-Hadrami (2015) in Bahrain, Teik et al (2013) in Malaysia, Zadeh and Ramazani (2012) in Iran and Elitaş et al (2011) in Turkey.…”

Section: Discussionsupporting

confidence: 93%

“…They found that accounting education in its current state does not provide the skills required to succeed in the forensic accounting profession. Bhavani and Mehta (2018) explored the current status of offerings and availability of forensic accounting education in universities in the UAE. Their results showed that very few universities in the UAE offer and focus on this education as part of their curriculum in graduate and postgraduate levels.…”

Section: Expectation Gap In Accounting Educationmentioning

confidence: 99%

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

Ebaid

2022

IJLMA

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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.

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Section: Discussionsupporting

confidence: 93%

Section: Expectation Gap In Accounting Educationmentioning

confidence: 99%

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

Ebaid

2022

IJLMA

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“…On the other hand, the present results on forensic accounting education and its significant role in the implementation of forensic accounting were echoed in previous studies (e.g., (Bhavani & Mehta, 2018;Kranacher et al, 2008;Ramamoorti, 2008;Rezaee. et al, 2016)).…”

Section: Results Discussionsupporting

confidence: 81%

“…Some studies have dealt with surveying opinions of academicians and practitioners of forensic accounting (e.g., Rezaee et al (2004)), while other studies were concerned with the curriculum of forensic accounting (Kranacher, Morris, Pearson, & Riley Jr, 2008;Ramamoorti, 2008). In a study by Bhavani and Mehta (2018) on forensic accounting education in the UAE, the authors indicated that universities are required to offer courses in forensic accounting. Such results confirm the importance of forensic education accounting by which accountants and auditors can learn how to implement the procedures of forensic accounting.…”

Section: Forensic Accounting Educationmentioning

confidence: 99%

Factors Implanted in the Successful Implementation of Forensic Accounting: An Empirical Study on Academicians and Practitioners

Alsheikh

Kareem

2022

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This study aimed at exploring factors implanted in the successful implementation of forensic accounting emphasizing both organizational and people derived factors. Organizational factors were limited to information technology solutions and creative accounting practices, while people factor was related to knowledge, skills, and experience. Prior research was reviewed for two purposes. First, to lay the foundations of research theoretical framework and hypotheses development. Second, to develop the questionnaire of the study by which the required data were gathered. A sample of academicians and practitioners comprising 120 participants was purposively selected. A total of 107 responses were used in the statistical phase, which was carried out with IBM SPSS and AMOS. The results showed that information technology solutions, absence of creative accounting practices, forensic accounting education, forensic accounting training, and forensic accountants’ experiences were significant predictors of the successful implementation of forensic accounting. Based on the results, this study contributes to the literature of forensic accounting by providing evidence on organizational and human factors that affect the successful implementation of forensic accounting. In addition, the results offer insightful educational and managerial implications. Universities, organizations, and accounting firms are recommended to consider the suggested model in order to elevate their implanting of forensic accounting efforts to detect fraud crimes.

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“…Hence, this explains the importance of understanding the correlation between forensic accounting and fraud. Bhavani et al (2016) believe that to curtail the practice of financial fraud, there is the need to approach the universities in the UAE and understand what curriculum enhancements need to be made. They note that a system based on policies and procedures plays an important role in reducing financial crimes and the associated fraud.…”

Section: Introductionmentioning

confidence: 99%

A systematic review on forensic accounting and its contribution towards fraud detection and prevention

Kaur

Sood

Grima

2022

JFRC

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Purpose This paper aims to determine how forensic accounting contributes to fraud detection and prevention and answer the following research questions: What are the standard techniques for fraud detection and prevention; and What are the significant challenges that hinder the application of forensic accounting in fraud prevention and detection? Design/methodology/approach The authors use the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) method to carry out a systematic literature review (SLR) to identify and assess the existing literature on forensic accounting. Findings There exists a positive correlation between forensic accounting and fraud detection and prevention. Moreover, in both the empirical and non-empirical findings, the authors note that fraud is complex, and in carrying out fraud investigations, one must be aware of its complexity. Practical implications Although drug counterfeiting is a sector where forensic accountants have paid less attention, it is a rapidly expanding fraud area. This paper finds that to detect fraud at an early stage, one must increase consumer understanding of basic forensic accounting techniques by implementing accurate supply chain monitoring systems and inventory management controls and conducting adequate and effective regulatory, honest and legitimate customs inspections. Social implications The major factors that restrict forensic accounting are a lack of awareness and education. Hence, it is essential to incorporate forensic accounting in undergraduate and post-graduate courses. Originality/value From the existing literature, it has been observed that very few studies have been conducted in this field using the PRISMA and SLR techniques. Also, the authors carried out a holistic study that focuses on three different areas – fraud detection, fraud prevention and the challenges in forensic accounting.

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Forensic Accounting Education in the UAE

Cited by 3 publications

References 5 publications

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

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

Factors Implanted in the Successful Implementation of Forensic Accounting: An Empirical Study on Academicians and Practitioners

A systematic review on forensic accounting and its contribution towards fraud detection and prevention

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