Forensic Accounting

7273 Words30 Pages
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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respondents reported that inadequate emphasis on fraud determent practices and on education contributed to this problem. The public interest in fraud investigation encouraged the American Institute of Certified Public Accountants (AICPA) to host a two-hour online fraud conference on CompuServe on 19 June 1996 featuring David L. Landsittel, Chair of the AICPA’s Fraud Task Force, and Edmund R. Noonan, Chair of the Auditing Standards Board (AICPA, 1996a). The conference discussed the proposed Statement on Auditing Standards, “Consideration of Fraud in a Financial Statement Audit”. The Treadway Commission (1987) recommended that accounting programmes pay more attention to fraud investigation education, suggesting that current curriculum content may be deficient in this important area. The range of knowledge required of forensic accountants in performing litigation services, giving expert testimony and conducting fraud investigation is extensive and should, perhaps, have a more prominent position in the accounting curriculum. Many groups in society expect accountants to assume a more active role in providing reasonable assurance regarding responsible corporate governance, reliable financial reporting, and detecting and preventing fraudulent financial activities. In response

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