The Role Of Forensic Accounting Curriculum In Forensic Audit
DOI:
https://doi.org/10.51601/ijersc.v3i5.480Abstract
The purpose of the study is to identify the gap between the practice requirements and the
outputs of the audit education and training center and to identify the contribution of the
forensic accounting curriculum in filling the gap. This study uses a quantitative approach.
The sample is 124 respondents with professional backgrounds as auditors and accountants
educators in Indonesia. The data collection method implemented in this research is the
survey method through the distribution of questionnaires and direct interview techniques
with the non-participatory observation which aims to find out more details about the case
being studied without actively involving the object of study. Furthermore, this study
explores the best possible strategies in shaping learning outcomes that are competent and
ready to practice as auditors based on various previous studies and contributes to auditing
education and training centers and universities by providing material for consideration in
the preparation of strategic plans and learning programs. This study can also contribute to
prospective auditors who are considering alternative audit training curricula by providing
various competency recommendations for the needs of current auditing practices.
Downloads
References
Adler, RW, Milne, MJ, & Stringer, CP (2000). Identifying and overcoming obstacles to learner-centered
approaches in tertiary accounting education: a field study and survey of accounting educators' perceptions.
Accounting Education, 9(2), 113–134.
Bhasin, M. (2016). Forensic Accounting in Asia: Perspectives and Prospects. International Journal of
Management and Social Sciences Research, 5(7), 25–38.
Blix, LH, Edmonds, MA, & Sorensen, KB (2021). How well do audit textbooks currently integrate data
analytics. Journal of Accounting Education, 55, 100717. https://doi.org/10.1016/j.jaccedu.2021.100717
Hair, JF, WC Black, BJ Babin, and RE Anderson, 2009, Multivariate Data Analysis, (7th Ed.), New Jersey:
Pearson
Mahsun, M., Mohamed, N., Yusuf, SNS, & Yuhertiana, I. (2021). Investigating Fraud Risks Assessment
Practices in Public Sector Audits. Asia-Pacific Management Accounting Journal, 16(1), 183–205
Kramer, B., Seda, M., & Bobashev, G. (2017). Current opinions on forensic accounting education. Accounting
Research Journal, 30(3), 249–264.
Prabowo, HY (2021). Undergraduate Forensic Accounting Education in Indonesia: Initiating a Re-Invention.
Australasian Business, Accounting & Finance Journal, 15(2), 3–25.
Suryawathy, IGA, & Putra, IGC (2016). Bridging the Gap between Accounting Education and Accounting in
Practice: The Case of Mahasaraswati University Denpasar. Asia Pacific Journal of Accounting and Finance.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2022 International Journal of Educational Research & Social Sciences
This work is licensed under a Creative Commons Attribution 4.0 International License.