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All Journal Asia Pacific Fraud Journal
Juman syah
Universitas Al Azhar Indonesia
Economics, Econometrics & Finance Social Sciences

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DEVELOPING FORENSIC ACCOUNTING CURRICULUM AT UNIVERSITIES Juman syah
Asia Pacific Fraud Journal Vol 1, No 1 (2016): Volume 1, No.1st Edition (January-June 2016)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (815.842 KB) | DOI: 10.21532/apfj.001.16.01.01.08

Abstract

Accounting programs around the world have been revising their curriculum by including fraud / forensic accounting subject. This paper identifies the development of forensic accounting curriculum in the United States (US) and Indonesia. The first part of the paper is the model of forensic accounting curriculum development proposed by New Virgnia University. The second part of the paper presents the reality of forensic accounting subject in Indonesia. This paper is written to help accounting department consider introducing fraud / forensic accounting subject into its accounting program as well those who are revising their existing subjects.
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