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:: Volume 3, Issue 5 (9-2018) ::
aapc 2018, 3(5): 41-100 Back to browse issues page
Curriculum Development: A Master's Degree Program in Anti- Fraud and Forensic Accounting
Zahra Dianati Deilami 1, Asghar Soltani2 , Hmaed Omrani3
1- Associate Professor of accounting, Faculty of financial sciences, Kharazmi University, Tehran, Iran (corresponding author) , dianati@khu.ac.ir
2- Assistant Professor of accounting, Faculty of Administrative and Economics, University of Isfahan, Isfehan, Iran .(asgharsoltani@gmail.com)
3- Assistant Professor of accounting, Faculty of financial sciences, Kharazmi University, Tehran, Iran(omrani86@gmail.com)
Abstract:   (4181 Views)
The increase in white collar and financial corruption caused the accountant to be equipped with forensic accounting skills. In order to include the issues of Anti-fraud   and forensic accounting in the curriculum of educational institutions and universities, it is necessary to conduct a Careful review of the knowledge, skills and abilities necessary for those who want to acquire knowledge and skills in this field. The purpose of this research is to provide an educational curriculum on anti-fraud and forensic accounting issues that could be used as a basis for teaching those topics in the educational and academic centers, public and private organizations, official justice experts and other related institutions.
   This research, which lasted more than a year and a half, was done by Meta synthesis on the curriculum of the educational and academic centers in the world, and published articles and books. It containing 32 units (including 10 specialized units, 12 basic units and 6 optional units and 4 units of thesis). The quality of this curriculum has been examined through a questionnaire distributed among 39 experts with the necessary knowledge in the field of Anti –Fruad and forensic accounting. The results of the one-sample t-test indicate that, according to experts, this curriculum passes the knowledge and skills necessary for anti –fraud and forensic accounting to students in this field and has the necessary comprehensiveness.
Keywords: Forensic Accounting, Fraud, Curriculum
Full-Text [PDF 578 kb]   (2059 Downloads)    
Type of Study: Research | Subject: Special
Received: 2018/06/22 | Accepted: 2018/08/27 | Published: 2018/09/7
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Dianati Deilami Z, Soltani A, Omrani H. Curriculum Development: A Master's Degree Program in Anti- Fraud and Forensic Accounting. aapc 2018; 3 (5) :41-100
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Volume 3, Issue 5 (9-2018) Back to browse issues page
دوفصلنامه علمی حسابداری ارزشی و رفتاری journal of Value & Behavioral  Accounting
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