The perception of the practitioners and students towards the subject of forensic accounting and fraud examination
Journal Title: Journal of Economics, Business, & Accountancy Ventura - Year 2014, Vol 17, Issue 2
Abstract
This research aims to analyze the insight of practitioners, academicians, and accounting students toward forensic accounting and fraud examination course as if integrating into accounting curriculum. It also analyzes the difference of practitioners, academicians and accounting students insights regarding demand, interest, career, obstacles, benefits and topics of forensic accounting and fraud examination as if integrating into accounting curriculum. The results indicate that practitioners, academicians and accounting students are encouraging forensic accounting and fraud examination course should be integrated into accounting curriculum. It also indicate that there were some significant differences exist regarding demand, interest, career, obstacles, beneficial and topics of forensic accounting and fraud examination (FAFE). The results are useful for universities that consider integrating forensic accounting and fraud examination course into accounting curriculum, hence redesign their forensic accounting and fraud examination course that relevant with Indonesians necessitate.
Authors and Affiliations
Septarina Prita Dania Sofianti, Unti Ludigdo, Gugus Irianto
Structure changes, the contribution of sectors, income per capita Indonesia in 1990 – 2014
Economic development is seen as a process of transition from one phase to another, from simple economic structure (agriculture) to the modern economy structure. Economic development is characterized by changes in the str...
Transformational leadership contributions and job satisfaction in the development of innovative behavior of employees
PLN (State-owned Electricity Company) in North Surabaya area are demanded to always improve their services to the public. The service improvement needs to be done for the electrical energy needs of the community that is...
The role of auditor in whistleblower system: The cases in Indonesia
In 2012, the Association of Certified Fraud Examiners stated that 43% of frauds are detected by tip money. The role of tips for the people is a crucial factor in disclosing frauds. Most often, company frauds are revealed...
Pattern of consumption budget allocation by the poor families
Various allegations towards the poverty problems are due to the issue of cultural, consumption behavior, social dynamics, and policy support. This study deals with the pattern of communities spending behavior through mod...
Perspectives of Accounting Theory
The importance of strange accounting theory positions is used to explain accounting facts accurately and must have logical consistency. Theorists widely use accounting theory in an attempt to explain current phenomena b...