Abstract
Forensic accounting has been a fast-growing niche area within the accounting field for many years. While there has been dramatic growth in the number of courses and degrees in forensic accounting offered by universities, certain relevant topics receive little coverage, such as computer forensics. The purpose of this paper is to examine the views of accounting academics and practitioners pertaining to integrating computer forensics in the accounting curriculum, as well as to determine which forensic accounting certifications the respondents hold. Differences in opinions between the two groups are discussed, along with recommendations on how to improve the forensic accounting curriculum pertaining to computer forensics education.
References
[1] Albrecht, S., Albrecht, C., Albrecht, C. & Zimbelman, M. (2012). Fraud Examination, 4th ed., Mason, Ohio: South Western-Cengage Learning.
[2] American Institute of Certified Public Accountants. (2017). Model curriculum: forensic accounting. Durham, NC: AICPA. Retrieved on August 19 from https://www.aicpa.org/content/dam/aicpa/interestareas/forensicandvaluation/membership/ downloadabledocuments/aicpamodelforensicaccountingcurriculum.pdf.
[3] AICPA. (2014). The 2014 AICPA survey on international trends in forensic and valuation services. Durham, NC: AICPA. Retrieved on July 17 from https://www.aicpa.org/InterestAreas/ForensicAndValuation/Resources/PracticeManagement/ DownloadableDocuments/2014-fvs-trend-survey-results.pdf.
[4] AICPA. (2011). The 2011 survey forensic and valuation services (FVS) trend survey. Durham, NC: AICPA. Retrieved on July 17 from https://www.aicpa.org/InterestAreas/ForensicAndValuation/Resources/PractAidsGuidance/ DownloadableDocuments/2011%20FVS%20Trend%20Survey.pdf.
[5] Association of Certified Fraud Examiners. (2018). Report to the nations on occupational fraud and abuse. Austin, TX: ACFE. Retrieved on July 20 from http://www.acfe.com/report-to-the-nations/2018/.
[6] Buckhoff, T.A., & Schrader, R.W. (2000). The teaching of forensic accounting. Journal of Forensic Accounting, 1(1), 135-146.
[7] Bundy, T., Ward, S. & Ward, D. (2003). Forensic accounting: the profession’s new growth industry. Journal of Business, Industry and Economics, 3(1), 29-38.
[8] Busing, M., Null, J., & Forcht, K. (2006). Computer forensics: The modern crime fighting tool. The Journal of Computer Information Systems, 46(2), 115-119.
[9] CBS News. (2010). Pork or progress? Sen. Byrd leaves legacy. Retrieved on August 2 from http://www.cbsnews.com/news/pork-or-progress-sen-byrd-leaves-legacy/.
[10] Carnes, K., & Gierlasinski, N. (2001). Forensic accounting skills: Will supply finally catch up to demand? Managerial Auditing Journal, 16(6), 378-382.
[11] Carozza, D. (2002). Accounting students must have armor of fraud examination. The White Paper: Topical Issues on White-Collar Crime, 16(1), 30-33.
[12] Clymer, A. (2010, June 29). Robert C. Byrd, a pillar of the Senate, dies at 92. The New York Times, p. A1.
[13] Cohn, M. (2014, June 27). Demand growing for forensic accountants. Retrieved on July 21 from http://www.accountingtoday.com/blogs/debits-credits/demand-growing-for-forensic-accountants-71116-1.html.
[14] Crumbley, D., Heitger, L., & Smith, S. (2017). Forensic and Investigative Accounting, 8th ed., Chicago, IL: CCH.
[15] Crumbley, D., Heitger, L., & Smith, S. (2015). Forensic and Investigative Accounting, 7th ed., Chicago, IL: CCH.
[16] Davis, C., Farrell, R., & Ogilby, S. (2009). Characteristics and Skills of the Forensic Accountant, New York, NY: American Institute of Certified Public Accountants (AICPA) Forensics and Valuation Services.
[17] DiGabriele, J. (2008). An empirical investigation of the relevant skills of forensic accountants. Journal of Education for Business, 83(6), 331-340.
[18] Fleming, A. S., Pearson, T. A. & Riley Jr., R. A. (2008). West Virginia University: Forensic accounting and fraud investigation (FAFI). Issues in Accounting Education, 23(4), 573 – 580.
[19] Hayes, D. (2015). A Practical Guide to Computer Forensics Investigations, 1st edition. Indianapolis, IN: Pearson IT Certification.
[20] Hopwood, W., Young, G. & Leiner, J. (2012). Forensic Accounting and Fraud Examination, 2nd ed., New York: NY: McGraw Hill.
[21] Huber, W. (2012). Is forensic accounting in the United States becoming a profession? Journal of Forensic & Investigative Accounting, 4(1), 255-284.
[22] Kearns, G. (2015). Computer forensic projects for accountants, Journal of Digital Forensics, Security and Law, 10(3), 7-34.
[23] Kearns, G. (2010). Computer forensics for graduate accountants: a motivational curriculum approach. Journal of Digital Forensics, Security and Law, 5(2), 63-83.
[24] Kearns, G. (2009). Graduate accounting students’ perception of IT forensics: a multi-dimensional analysis. Journal of Digital Forensics, Security and Law, 4(1), 5-37.
[25] Kearns, G. (2006) A curriculum for teaching information technology investigative techniques for auditors. Journal of Digital Forensics, Security and Law, 1(4), 9-28.
[26] Kramer, B., Seda, M., & Bobashev, G. (2017). Current opinions on forensic accounting education. Accounting Research Journal, 30(3), 249-264.
[27] Kranacher, M-J., Morris, B. W., Pearson, T. A., & Riley, Jr., R. A. (2008). A model curriculum for education in fraud and forensic accounting. Issues in Accounting Education, 23(4), 505-519.
[28] McMullan, D., & Sanchez, M. (2010). A preliminary investigation of the necessary skills, education requirements, and training requirements for forensic accountants. Journal of Forensic & Investigative Accounting, 2(2), 30-48.
[29] Melancon, B. (2002). A new accounting culture. Journal of Accountancy, 194(4), 27-30.
[30] Meservy, R., Romney, M., & Zimbelman, M. (2006). Certified fraud examiners: A survey of their training, experience and curriculum recommendations. Journal of Forensic Accounting, 7(1), 163-184.
[31] Nelson, B., Phillips, A., & Steuart, C. (2018). Guide to Computer Forensics and Investigations, 6th ed., Boston, MA: Cengage/Course Technology.
[32] Nelson, B., Phillips, A., & Steuart, C. (2010). Guide to Computer Forensics and Investigations, 4th ed., Boston, MA: Cengage/Course Technology.
[33] Patzakis, J. (1998). Computer forensics. SC Magazine, 9(10).
[34] Pearson, T., & Singleton, T. (2008). Fraud and forensic accounting in the digital environment. Issues in Accounting Education, 23(4), 545-559.
[35] Peterson, B., & Buckhoff, T. (2004). Anti-fraud education in academia. Advances in Accounting Education, 6, 45-67.
[36] Peterson, B., & Reider, B. (2001). An examination of forensic accounting courses: content and learning activities. Journal of Forensic Accounting, 2(1), 25-41.
[37] Peterson, B., & Reider, B. (1999). Fraud education of accounting students: a survey of accounting educators. The National Accounting Journal, 1(1), 23-30.
[38] Pope, K., & Ong, B. (2007). Strategies for forming an effective forensic accounting team. The CPA Journal, 77(4), 64 – 66.
[39] Rezaee, Z., Crumbley, D., & Elmore, R. (2004). Forensic accounting education: a survey of academicians and practitioners. Advances in Accounting Education, 6, 193-231.
[40] Rezaee, Z., Lander, G., & Reinstein, A. (1996). Integrating forensic accounting into the accounting curriculum. Accounting Education: A Journal of Theory, Practice and Research, 1(2), 147-162.
[41] Seda, M., & Kramer, B. (2015). A comparison of U.S. forensic accounting programs with National Institute of Justice funded model curriculum. Journal of Forensic & Investigative Accounting, 7(2), 144-177.
[42] Seda, M., & Kramer, B. (2014). An examination of the availability and composition of forensic accounting education in the United States and other countries. Journal of Forensic & Investigative Accounting, 1(1), 1 – 46.
[43] Seda, M., & Kramer, B. (2009). State of forensic accounting tracks at the university undergraduate/graduate levels and the related need to change the educational model used in accounting. Journal of Forensic Studies in Accounting and Business, 1(1), 23-50.
[44] Seda, M., & Kramer, B. (2008). The emergence of forensic accounting programs in higher education. Management Accounting Quarterly, 9(3), 15-23.
[45] Silverstone, H., Sheetz, M., Pedneault, S., & Rudewicz, R. (2012). Forensic accounting and fraud investigation for non-experts, 3rd ed., Hoboken, NJ: John Wiley & Sons.
[46] Smith, G., & Crumbley, D. (2009). How divergent are pedagogical views towards fraud/forensic accounting curriculum? Global Perspectives on Accounting Education, 6, 1-24.
[47] Tittle, E., & Lindros, K. (2018). Best computer forensics certifications. Business News Daily. Retrieved on July 26 from https://www.businessnewsdaily.com/10755-best-digital-forensics-certifications.html.
[48] Wells, J. (2014). Principles of fraud examination, 4th ed.,Hoboken, N.J.: Wiley
[49] West Virginia University. (2007). Education and training in fraud and forensic accounting: A guide for educational institutions, stakeholder organizations, faculty, and students. Retrieved on July 13 from https://www.ncjrs.gov/pdffiles1/nij/grants/217589.pdf.
Recommended Citation
Seda, Michael A.; Peterson Kramer, Bonita; and Crumbley, D. Larry
(2019)
"An Examination of Computer Forensics and Related Certifications In The Accounting Curriculum,"
Journal of Digital Forensics, Security and Law: Vol. 14
, Article 4.
DOI: https://doi.org/10.15394/jdfsl.2019.1578
Available at:
https://commons.erau.edu/jdfsl/vol14/iss1/4
Included in
Accounting Commons, Business Analytics Commons, Curriculum and Instruction Commons, Evidence Commons, Technology and Innovation Commons