The Views of Turkish Accounting Academics about the Skills of the Forensic Accountant

Uyar, Süleyman; Çavuşoğlu, Kürşad

doi:10.1108/s1569-375920200000102018

Cited by 2 publications

(1 citation statement)

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“…Pande (2019) aimed to illustrate how the use of games and competition in the classroom can help in improving the investigative skills of accounting students, which increases the prerequisites for career success in this profession, after noting that many students choose to withdraw from the forensic accounting profession despite being suitable for it. Uyar and Çavuşoğlu (2020) examined the views of Turkish accounting academics about skills of forensic accountant. Their findings revealed that the skills rated as most important by Turkish academics are deductive analysis, critical thinking and unstructured problem solving.…”

Section: Literature Reviewmentioning

confidence: 99%

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: Literature Reviewmentioning

confidence: 99%

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

Ebaid

2022

IJLMA

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Integrating forensic accounting in education and practices to detect and prevent fraud and misstatement: case study of Jordanian public sector

Alharasis,

Haddad,

Alhadab

et al. 2023

JFRA

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Purpose This study aims to examine the degree of consciousness of forensic accounting (FA) in Jordan. This study surveys practitioners and academicians about their views and thoughts toward the expected role of using FA techniques to detecting and preventing fraud practices and shedding more light on advantages and obstacles of using the FA techniques. Design/methodology/approach To collect the data, a questionnaire was constructed and distributed to the study population which consists of accounting academics, students and accounting practitioners. Findings The results of this study show evidence that both students and professionals have a lower level of awareness on the FA concept and its importance. The results also confirm there is a significant correlation between, fraud prevention and detection, advantages of the application of FA, the training courses toward the application of FA and the application of FA in the context of Jordan. It has also been confirmed that there is a number of significant factors hinders this implementation in Jordan. Research limitations/implications The findings of this study offer many policy implications for regulators and policymakers on the needed relevant information to address and implement FA in education and practice, thereby activating the FA concept in Jordan. Originality/value The primary motivation of this study is driven by the limited and inconclusive research on the FA as a monitoring tool, notably there is a high possibility of fraud and misstatement practices due to the agency conflict. This study is the first of its kind to discuss this topic in the context of Jordan. The need to integrating the accounting education within accounting profession regarding FA becomes an urgent need to develop the awareness level of practitioners when it comes to practice of FA.

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The Views of Turkish Accounting Academics about the Skills of the Forensic Accountant

Cited by 2 publications

References 0 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

Integrating forensic accounting in education and practices to detect and prevent fraud and misstatement: case study of Jordanian public sector

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