An Examination of Computer Forensics and Related Certifications In The Accounting Curriculum

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

Beware of False Profits

This article was published in Strategic Finance

Conducting Effective Ponzi Scheme Investigations

This article was published in Journal of Forensic and Investigative Accounting

Anti-Fraud Education in Academia

Leaders in the accounting profession are calling for more anti-fraud education of accounting students, due in large part to the recent spate of corporate scandals involving accounting frauds. Prior research indicates that very few universities offer significant fraud-related education in their accounting curriculum. Accordingly, accounting academics should revise the curriculum to include a mandatory course in fraud examination. Those educators who fail to adopt such a course will continue to graduate students who are ill prepared to meet the challenges of an increasingly unethical business world. To assist instructors committed to offering a dedicated course in fraud examination, this paper examines a comprehensive fraud examination course that has evolved and matured over the past several years. We describe the course enrollments, objectives, content, assignments, and grading. Specific course materials, such as PowerPoint slides and a comprehensive final exam, are available from the second author upon request

Using Excel to Ferret Out Fraud

This article was published in Strategic Finance

Catching Fraudsters with Their Hands in the Till

This article was published in The CPA Journal