The Role Of Forensic Accounting Curriculum In Forensic Audit


  • Rida Perwita Sari Lecturer at the Faculty of Economics and Business, National Development University “Veteran” East Java, Indonesia
  • Agussalim Agussalim Lecturer at Faculty of Informatics Engineering National Development University “Veteran” East Java, Indonesia
  • Muhamad Mahsun Lecturer at Accounting Department, Widya Wiwaha School of Economics, Indonesia
  • Rika Puspita Sari Lecturer at Accounting Department, Universitas Dr. Soetomo, Indonesia



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.


Download data is not yet available.


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.

Hair, JF, WC Black, BJ Babin, and RE Anderson, 2009, Multivariate Data Analysis, (7th Ed.), New Jersey:


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.




How to Cite

Perwita Sari, R. ., Agussalim, A., Mahsun, M. ., & Puspita Sari, R. . (2022). The Role Of Forensic Accounting Curriculum In Forensic Audit. International Journal of Educational Research &Amp; Social Sciences, 3(4), 1828–1831.