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International Journal of Law and Management: An exploration of accounting students’ attitudes toward integrating forensic accounting in accounting education
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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.
Ibrahim El-Sayed Ebaid - Personal Name
NONE
Text
ENGLISH
EMERALD INSIGHT
2022
ENGLAND
JURNAL ILMU HUKUM
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APA Citation
Ibrahim El-Sayed Ebaid. (2022).International Journal of Law and Management:
An exploration of accounting
students’ attitudes toward
integrating forensic accounting in
accounting education.(Electronic Thesis or Dissertation). Retrieved from https://localhost/etd