Proceedings of the 6th International Conference on Advanced Research in Management, Economics and Accounting
Year: 2024
DOI:
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A Study of Current Modular Contents and Related Teaching Techniques in Fraud & Forensic Accounting Education from North American Academicians’ Perspective
Dr. Eman Momeni, Dr. Mahmood Behnampour
ABSTRACT:
This study examines the effectiveness of modular content and teaching techniques in forensic accounting education from the perspective of North American university academicians. Driven by the increasing demand for forensic accounting professionals due to high-profile financial scandals, the research aims to better prepare graduates for roles in fraud detection and prevention, worldwide. A cross-sectional survey of 1,000 faculty members specializing in auditing and forensic accounting assessed curriculum relevance and teaching technique effectiveness. Different statistical tests such as One-Way ANOVA and (K-W) Chi-Square tests were employed to determine whether there were significant differences in the mean Likert scale ranking of 11 content modules and rating 10 teaching techniques. Results indicate a preference for interactive and practical learning methods, such as case studies, simulations, and digital forensic tools, particularly in modules covering forensic accounting fundamentals, fraud schemes, and digital forensics. Out of 11 Modules and 44 topical contents, Module 2, which focuses on fraud schemes recognition and prevention, received the highest ranking. Amongst 10 different teaching techniques, integrating case studies, interactive resources, and visual aids proved most effective, while non-fraud forensic accounting modules require enhancement. The study also shows a preference for practitioners with graduate degrees to teach forensic accounting courses, emphasizing practical experience and advanced training. A multidisciplinary approach integrating accounting with law, finance, and criminal justice is favored. In conclusion, the study underscores the importance of experiential learning and industry insights in forensic accounting education and continuous curriculum evaluation and enhancement to meet industry needs.
keywords: Curriculum enhancement; Higher education; Interactive learning methods; Ranking Model; Teaching Content