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Accounting and audit scandals, economic disputes, and the use of non-fraudulent financial statements during early 2000s have led to the emergence of the profession “Forensic Accounting” in many countries and its day-by-day increasing importance. At the present time, it is seen that since the acceptance of the fact that this profession is a quite important need, the education of forensic accounting is provided in undergraduate and graduate programs in the USA and Europe as a separate field of study. By this way, the aim of our study is to determine the perceptions and awareness, of the members of the profession and the accounting department students who have the potential to make this profession in the future, about the importance of the forensic accounting education and practices. In our research, we conducted a survey study with the members of the profession and the students of accounting department on the topic of forensic accounting education. The results show that the demand and interest in the forensic accounting profession will increase in the future. At this point, accountants and students emphasize that it would be very important for educational institutions to support students about professional career opportunities for forensic accounting. The results also show that there are some important differences of opinion among students and accountants about the current scope of forensic accounting.

This research study aims to identify barriers to incorporating forensic accounting into accounting curricula in Jordanian universities. The study examines the differences in perspectives among various accounting education stakeholders, including students, educators and accounting and auditing employees/managers, on forensic accounting education.

The research methodology is quantitative and involves administering a survey questionnaire. The data obtained are analyzed using techniques including t-test analysis, one-way ANOVA and post-hoc.

The study reveals that educators have a more favorable view toward incorporating forensic accounting into university accounting curricula in Jordan, while accountants and auditors (employees/managers) are more strongly convinced of its importance. Furthermore, the biggest challenge to integrating forensic accounting, as perceived by stakeholders, is the lack of related job opportunities.

The study significantly contributes to accounting education research by providing valuable information on barriers to incorporating forensic accounting into the accounting curricula of Jordanian educational institutions from the perceptive of various stakeholders. Therefore, this study may assist educators in overcoming obstacles in offering forensic accounting education.

The study carries important implications for the inclusion of forensic accounting in the accounting curricula of Jordanian educational institutions. By comprehending the different viewpoints of various stakeholders, educators and policymakers can address recognized challenges and strive for the effective integration of forensic accounting in accounting curricula. As a result, accounting students will receive a more comprehensive education, and graduates will be better equipped for successful careers in the field.

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.

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.

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.

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.

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.

This paper aims to determine current views of educators and practitioners regarding forensic accounting education, given the recent dramatic growth in the number of colleges and universities offering such education.

Survey, with statistical analysis of responses.

Results find that while both groups agree the demand for forensic accounting services will increase in the near future and that they prefer a separate course or degree be offered at the graduate and undergraduate levels, there are several significant differences between the educators’ and practitioners’ opinions on forensic accounting content and preferred teaching techniques. Practitioners consider topics outside traditional accounting as more important to include in forensic accounting education, and more highly value teaching techniques that add an experiential learning component.

Results can be useful to educators who have not considered offering forensic accounting courses or who wish to refine or update their existing forensic accounting education. Students seeking a career in forensic accounting can also use these results to facilitate their course choices to develop skills that employers value.

These results find that practitioners value some nontraditional accounting skills, such as in forensic technology and interviewing, more highly than academics, which suggests accounting educators may need to develop interdisciplinary approaches to forensic accounting education.

As the number of institutions offering forensic accounting education has dramatically increased, current views of forensic accounting educators and practitioners are needed.

This paper aims to examine the relevance of Big Data to forensic accounting practice and education by gathering opinions from a sample of academics and practitioners in China.

The authors conduct a survey of academics and practitioners regarding the desired demand, importance and content of Big Data educational skills and topics for forensic accounting education to effectively respond to challenges and opportunities in the age of Big Data.

Results indicate that the demand for and interest in Big Data/data analytics and forensic accounting will continue to increase; Big Data/data analytics and forensic accounting should be integrated into the business curriculum; many of the suggested Big Data topics should be integrated into forensic accounting education; and some attributes and techniques of Big Data are important in improving forensic accounting education and practice.

Readers should interpret the results with caution because of the sample size (95 academics and 103 practitioners) and responses obtained from academics and practitioners in one country (China) that may not be representative of the global population.

The results are useful in integrating Big Data topics into the forensic accounting curriculum and in redesigning the forensic accounting courses/programs.

The results have implications for forensic accountants in effectively fulfilling their responsibilities to their profession and society by combating fraud.

This study provides educational, research and practical implications as Big Data and forensic accounting are advancing.

The purpose of this study is to evaluate the current state of forensic accounting education in the Kingdom of Saudi Arabia (KSA), as well as to identify the desired aims and skills required to practice forensic accounting as a profession. It also seeks to understand the education and skills provided by KSA forensic accounting education programs, the job skills required by professional accountants and the skills required by professional accountants' employers.

The study is exploratory in nature. A convenience base sampling approach was used to select the academicians and practitioners working in KSA. Participants were requested to fill out an electronic questionnaire and rank each statement on a 5-point Likert score. The responses were converted and analyzed using the T-test, to evaluate the inter- and intra-group trends in the data.

The study included 58 responses from practitioners and 30 from academicians. Both groups mentioned that the classroom and the Internet were their primary source of forensic accounting information, especially in professional accounting qualifications. According to the participants, most of the institutions in KSA do not offer forensic accounting courses. Nonetheless, forensic accounting is critical for strengthening the credibility of financial reporting in courtrooms. The study finds subtle inter-group differences regarding the development of an ideal curriculum for forensic accounting, which translates to a bigger difference in curriculum development and practice skills. Both groups were optimistic about the future path of forensic accounting in KSA.

The study reports critical differences between the status of forensic accounting education and the skills required to practice forensic accountancy in KSA.

This review aims to provide an understanding of the strengths and weaknesses of forensic accounting education and profession.

This paper reviews published forensic accounting studies to explore forensic accounting strengths and weaknesses.

The strengths of forensic accounting are its benefits to students and accounting professionals, the significant need and increasing demand, the new career channels and the reduction of fraud. The weakness factors are the lack of regulation, the lack of control over the profession entry, the lack of agreement on how to teach forensic accounting, the lack of specialized research journals, the misconception of its intrinsic aim, the lack of highly qualified practitioners and educators and the lack of public recognition and occupation reputation.

It is hoped that this structured investigation of the factors relevant to the current and future status of forensic accounting education and profession will provide a sufficient overview of the critical issues and concerns that are important to be known for understanding and advancing the vital application of forensic accounting on the Socio-Economic Development. It is anticipated that this paper has an impact on future policy that ultimately contributes to improving business and limit fraud incidents, thus, it can contribute to business and socio-economic development.

The literature on forensic accounting is extensive and varied. However, there is a lack of comprehensive understanding of the strengths and weaknesses of forensic accounting. This study provided policymakers with a comprehensive understanding of forensic accounting.

The purpose of this article, which is based on author's study, is to highlight the essential attributes of forensic accountants and to construct the forensic accountant “blueprint” as a reference for forensic accounting education and training.

This study uses primary and secondary data on forensic accounting profession in Indonesia and the USA. Such data were collected by means of literature reviews, in-depth interviews, and a focus group discussion with a number of forensic accounting professionals in Indonesia and the USA.

The author establishes that the “problem-based” nature of forensic accounting requires a unique approach in producing forensic accountants compared to ordinary accountants. The essential attributes that a forensic accountant needs to possess are mentality, method, and experience. “Mentality” consists of elements such as ability to differentiate the right from the wrong, courage to stand up for what is right, ability to withstand pressures from the works, and puzzle solving mindsets. “Methods” refer to the understanding of the fraud investigation process such as fraud detection, evidences, investigation methods, and investigation report. “Experience” as the third attribute is gained primarily through involvement in fraud investigation process in which a forensic accountant utilizes his or her knowledge previously acquired through education and training.

Forensic accounting is a problem oriented skill that may differ across countries. Due to the time and financial resource constraint, this study is limited only on two countries and a small number of respondents. For future study, more countries and respondents should be included in analysis to gain a more complete picture on what constitute a forensic accountant.

The results of this study contribute to the development of human resource in the forensic accounting profession. More specifically, they serve as a reference in the development of curriculum for forensic accounting education and training especially in Indonesia.

This paper sees forensic accountant skill development from the “demand” point of view by highlighting what that the profession expects from a forensic accountant.

Professionals who carry out the forensic accounting profession must have an extensive knowledge of accounting, as well as an effective knowledge of law, auditing, internal audit, business management, psychology, crime science, and, in particular, computer technologies. In today’s digital business environment, it has become difficult to identify fraudulent transactions with traditional methods. Developments in information (data) and information technology have helped increase anti-fraud control programs and fraud research opportunities. In particular, fraudulent financial reporting disrupts the reliability, accuracy, and efficiency of financial markets in terms of existence and continuity. The forensic accounting profession has been able to improve the effectiveness of inspections by using big data techniques, data analytics, and algorithms (Rezaee, Lo, Ha, & Suen, 2016; Seda & Kramer, 2014; Singleton & Singleton, 2010).

The aim of the author, in this chapter, is to evaluate the contribution of using big data techniques in forensic accounting applications and the skills that will be provided to students while integrating these techniques in forensic accounting trainings. For this purpose, studies on forensic accounting education and their applications were reviewed. In addition, opinions were evaluated by considering the relevant literature about the importance of big data, benefits of big data, use of big data techniques, and interest shown of them.