A Forensic Accounting Program Emphasis: One School’s Response to the Crises in Accounting and the Sarbanes-Oxley Act

Document Type

Presentation

Presentation Date

8-10-2005

Abstract or Description

This paper presents the experiences of one School of Accountancy as it develops and incorporates a new accounting program emphasis in forensic accounting into its business curriculum. The paper provides an overview of the decision-making process that was used to create the new forensic accounting program emphasis. Factors that motivated its creation are identified. The paper then traces the development and implementation of the program. The final section of the paper presents the culmination of the strategic process: the creation, adoption and implementation of a comprehensive forensic accounting program emphasis. The final curricula for three distinct forensic accounting options are presented: (1) an interdisciplinary minor in fraud examination, 2) a second discipline (concentrated area of study) in forensic accounting, and (3) the forensic accounting concentration within the existing Masters of Accountancy program.

Sponsorship/Conference/Institution

American Accounting Association Annual Meeting (AAA)

Location

San Francisco, CA

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