An exploration of accounting students’ attitudes toward integrating forensic accounting in accounting education Ibrahim El-Sayed Ebaid Primary Author mixed material bibliography ENGLAND EMERALD INSIGHT 2022 monographic en ENGLISH

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BAIK Abstract Purpose – 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. Design/methodology/approach – 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. Findings – 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. Practical implications – 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. Originality/value – 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. Accounting students, Saudi Arabia Accounting education, Forensic accounting NONE Repository Universitas Langlangbuana Sistem Repository Elektronik Skripsi, Tesis, Desertasi dan Penelitian Dosen Universitas Langlangbuana JA101.IJLMA22V64.4.1 My Library An exploration of accounting students’ attitudes toward integrating forensic accounting in accounting education COVER_International_Journal_of_Law_and_Management.png.png 2663 2023-12-21 15:27:02 2023-12-21 15:27:33 machine generated