Forensic accounting core and interdisciplinary curricula components in Australian universities: analysis of websites

Article

Alshurafat, Hashem, Beattie, Claire, Jones, Gregory and Sands, John. 2019. "Forensic accounting core and interdisciplinary curricula components in Australian universities: analysis of websites." Journal of Forensic and Investigative Accounting. 11 (2 (Special edition)), pp. 353-365.
Article Title

Forensic accounting core and interdisciplinary curricula components in Australian universities: analysis of websites

ERA Journal ID210877
Article CategoryArticle
AuthorsAlshurafat, Hashem (Author), Beattie, Claire (Author), Jones, Gregory (Author) and Sands, John (Author)
Journal TitleJournal of Forensic and Investigative Accounting
Journal Citation11 (2 (Special edition)), pp. 353-365
Number of Pages13
Year2019
Place of PublicationUnited States
ISSN2165-3755
Web Address (URL)https://www.nacva.com/content.asp?contentid=711#8
Abstract

The recent reforms of accounting education in higher education institutions globally have opened new avenues for forensic accounting education. This paper captures the structure of forensic accounting curricula within educational programs offered by Australian universities. Using a qualitative thematic analysis, a website analysis of the 40 Australian universities offers an understanding of the core and interdisciplinary topics of forensic accounting curricula. The findings suggest that there exists a lack of emphasis on law knowledge, business valuation, and IT forensic integration. The courses emphasize fraud as core content knowledge, while criminology and ethics are interdisciplinary components. This pioneering study is undertaken in response to scholarly calls for the advancement of empirical research in this area. The paper provides suggestions for educators to develop a forensic accounting program. It also sets the stage for an empirical journey regarding further studies in the face of the ever-growing importance of forensic accounting education and of forensic accounting as a profession.

Keywordsforensic accounting; curricula; Australia, universities; website analysis
ANZSRC Field of Research 2020390102. Curriculum and pedagogy theory and development
350102. Auditing and accountability
Public Notes

Files associated with this item cannot be displayed due to copyright restrictions.

Byline AffiliationsUniversity of Southern Queensland
School of Commerce
Institution of OriginUniversity of Southern Queensland
Permalink -

https://research.usq.edu.au/item/q538q/forensic-accounting-core-and-interdisciplinary-curricula-components-in-australian-universities-analysis-of-websites

Log in to edit
  • 401
    total views
  • 11
    total downloads
  • 11
    views this month
  • 0
    downloads this month

Export as

Related outputs

Corporate Social Performance Through Instrumental Stakeholder Theory: A Sector-Specific Perspective
Arian, Adam, Sands, John, Rahman, Habib Ur and Khatatbeh, Ibrahim N.. 2024. "Corporate Social Performance Through Instrumental Stakeholder Theory: A Sector-Specific Perspective." Management Decision. https://doi.org/10.1108/MD-11-2023-2108
Beyond carbon emissions: addressing broader climate risks in corporate financial disclosures
Arian, Adam and Sands, John. 2024. "Beyond carbon emissions: addressing broader climate risks in corporate financial disclosures ." Policymaker.
Our research shows higher carbon emissions increase costs for Australian businesses
Arian, Adam G. and Sands, John. 2024. "Our research shows higher carbon emissions increase costs for Australian businesses." The Conversation.
Review of Balanced Scorecard Application in Public Hospital Setting
Khalid, Salim Khaleel and Sands, John. 2024. "Review of Balanced Scorecard Application in Public Hospital Setting." Al-Shurafat, Hashem, Hamdan, Allam and Sands, John (ed.) Sustainable Horizons for Business, education, and technology: Interdisciplinary Insights. Simgapore. Springer. pp. 3-14
Sustainable Horizons for Business, education, and technology: Interdisciplinary Insights
Al-Shurafat, Hashem, Hamdan, Allam and Sands, John. Al-Shurafat, Hashem, Hamdan, Allam and Sands, John (ed.) 2024. Sustainable Horizons for Business, education, and technology: Interdisciplinary Insights . Singapore. Springer.
Gender diversity and research productivity in accounting and finance at Australian and New Zealand HEIs
Arian, Adam and Sands, John. 2024. "Gender diversity and research productivity in accounting and finance at Australian and New Zealand HEIs ." Accounting Education: An International Journal. https://doi.org/10.1080/09639284.2024.2413687
Do corporate carbon emissions affect risk and capital costs?
Arian, Adam G. and Sands, John. 2024. "Do corporate carbon emissions affect risk and capital costs?" International Review of Economics and Finance. 93 (Part A), pp. 1363-1377. https://doi.org/10.1016/j.iref.2024.04.018
Does Corporate Governance and Earning Quality Mitigate Idiosyncratic Risk? Evidence from an Emerging Economy
Rahman, Habib Ur, Ali, Asif, Arian, Adam and Sands, John. 2024. "Does Corporate Governance and Earning Quality Mitigate Idiosyncratic Risk? Evidence from an Emerging Economy." Journal of Risk and Financial Management. 17 (8). https://doi.org/10.3390/jrfm17080362
Did Emotional Intelligence Traits Mitigate COVID-19 Uncertainty Effects on Financial Institutions’ Board Decision-Making Process?
Hall, Jessica, Jones, Gregory, Beattie, Claire and Sands, John. 2024. "Did Emotional Intelligence Traits Mitigate COVID-19 Uncertainty Effects on Financial Institutions’ Board Decision-Making Process?" Journal of Risk and Financial Management. 17 (3). https://doi.org/10.3390/jrfm17030106
Obstacles Facing the Development of Forensic Accounting Curricula within the Australian Universities: Exploring Perspectives of Practitioners and Educators
Al-Shurafat, Hashem, Sands, John, Jones, Gregory and Beattie, Claire. 2024. "Obstacles Facing the Development of Forensic Accounting Curricula within the Australian Universities: Exploring Perspectives of Practitioners and Educators." Australasian Accounting Business and Finance Journal. 18 (2), pp. 188-195. https://doi.org/10.14453/aabfj.v18i2.12
A course design approach that encourages reflective practice habits
Daff, Lyn, Tame, Cathy and Sands, John. 2024. "A course design approach that encourages reflective practice habits ." The International Journal of Management Education. 22 (2). https://doi.org/https://doi.org/10.1016/j.ijme.2024.100990
Corporate climate risk disclosure: assessing materiality and stakeholder expectations for sustainable value creationUnited Kingdom
Arian, Adam and Sands, John Stephen. 2024. "Corporate climate risk disclosure: assessing materiality and stakeholder expectations for sustainable value creationUnited Kingdom ." Sustainability Accounting, Management and Policy Journal. 15 (2), pp. 457-481. https://doi.org/10.1108/SAMPJ-04-2023-0236
Enhancing accounting students’ reflective practice skills
Daff, Lyn, Tame, Cathy and Sands, John. 2023. "Enhancing accounting students’ reflective practice skills." 2023 Accounting and Finance Association of Australia and New Zealand Conference (2023 AFAANZ). Gold Coast, Australia 02 2023 - 04 Jul 2024 Australia. Accounting & Finance Association of Australia and New Zealand.
Does Fiscal Consolidation Affect Non-Performing Loans? Global Evidence from Heavily Indebted Countries (HICs)
Rahman, Habib Ur, Arian, Adam and Sands, John. 2023. "Does Fiscal Consolidation Affect Non-Performing Loans? Global Evidence from Heavily Indebted Countries (HICs)." Journal of Risk and Financial Management. 16 (9). https://doi.org/10.3390/jrfm16090417
The effect of nonfinancial performance measures, absorptive capacity, and organizational learning on innovation performance
Chong, Vincent K., Mia, Lokman, Sands, John and Wang, Zhichao Alex. 2023. "The effect of nonfinancial performance measures, absorptive capacity, and organizational learning on innovation performance." Journal of Management Control. 34 (2), pp. 201-233. https://doi.org/10.1007/s00187-023-00355-0
Industry and Stakeholder Impacts on Corporate Social Responsibility (CSR) and Financial Performance: Consumer vs. Industrial Sectors
Arian, Adam, Sands, John and Tooley, Stuart. 2023. "Industry and Stakeholder Impacts on Corporate Social Responsibility (CSR) and Financial Performance: Consumer vs. Industrial Sectors." Sustainability. 15 (16). https://doi.org/10.3390/su151612254
The Application of Critical Discourse Analysis to Explore the use of Language and Speech Acts in a Public Sector Accountability Process
Garvie, Leanda, Joubert, Michelle and Jones, Greg. 2022. "The Application of Critical Discourse Analysis to Explore the use of Language and Speech Acts in a Public Sector Accountability Process." Australasian Accounting Business and Finance Journal. 16 (4), pp. 201-217. https://doi.org/10.14453/aabfj.v16i4.11
The influence of ownership structure on the extent of CSR reporting: An emerging market study
Al Fadli, Amer, Sands, Juhn, Jones, Gregory, Beattie, Claire and Pensiero, Dom. 2022. "The influence of ownership structure on the extent of CSR reporting: An emerging market study." Business and Society Review. 127 (3), pp. 725-754. https://doi.org/10.1111/basr.12286
The Impact of Corporate ESG Performance Disclosure Across Australian Industries
Gholami, Amir, Sands, John and Shams, Syed. 2022. "The Impact of Corporate ESG Performance Disclosure Across Australian Industries." Australasian Accounting Business and Finance Journal. 16 (4), pp. 180-200. https://doi.org/10.14453/aabfj.v16i4.10
Corporates’ sustainability disclosures impact on cost of capital and idiosyncratic risk
Gholami, Amir, Sands, John and Shams, Syed. 2023. "Corporates’ sustainability disclosures impact on cost of capital and idiosyncratic risk." Meditari Accountancy Research. 31 (4), pp. 861-886. https://doi.org/10.1108/MEDAR-06-2020-0926
Environmental, Social, Governance & Financial Performance Disclosure for Large Firms: Is This Different for SME Firms?
Gholami, Amir, Murray, Peter A. and Sands, John. 2022. "Environmental, Social, Governance & Financial Performance Disclosure for Large Firms: Is This Different for SME Firms?" Sustainability. 14 (10), pp. 1-21. https://doi.org/10.3390/su14106019
Environmental, Social and Governance Disclosure and Value Generation: Is the Financial Industry Different?
Gholami, Amir, Sands, John and Rahman, Habib Ur. 2022. "Environmental, Social and Governance Disclosure and Value Generation: Is the Financial Industry Different?" Sustainability. 14 (5), pp. 1-17. https://doi.org/10.3390/su14052647
The Postpandemic Future of Australian Regional Aviation: How Regional Express (Rex) Navigated the Challenges and Opportunities
Bowyer, Dorothea Maria, Jones, Greg Evan, El Hamad, Walid, Beattie, Claire, Smark, Ciorstan and Deng, Ying. 2022. "The Postpandemic Future of Australian Regional Aviation: How Regional Express (Rex) Navigated the Challenges and Opportunities." Kurnaz, Salim and Argin, Emrah (ed.) Digitalization and the Impacts of COVID-19 on the Aviation Industry. IGI Global. pp. 73-101
Management control systems and governance from its institutional context
Arian, Adam G. and Sands, John. 2022. "Management control systems and governance from its institutional context ." 2022 ICVG Conference: Governance in its institutional context. Melbourne, Australia 15 - 16 Dec 2022 Australia.
Barriers and Motivations to Integrating Environmental Performance in the BSC: a case study in health care
Khalid, Salim Khaleel, Beattie, Claire and Sands, John Stephen. 2022. "Barriers and Motivations to Integrating Environmental Performance in the BSC: a case study in health care." Sustainability Accounting, Management and Policy Journal. 13 (2), pp. 297-319. https://doi.org/10.1108/SAMPJ-09-2020-0325
Impact of NSW Local Council Investment Exposures on Audit Opinions
Jones, Greg and Bowrey, Graham. 2010. "Impact of NSW Local Council Investment Exposures on Audit Opinions." e-Journal of Social and Behavioural Research in Business. 1 (1), pp. 1-11.
Exploring Changing Requirements of Financial Statement Audit Reports via a Morphogenetic Approach
Deng, Ying, Bowrey, Graham and Jones, Greg. 2021. "Exploring Changing Requirements of Financial Statement Audit Reports via a Morphogenetic Approach." Australasian Accounting Business and Finance Journal. 15 (2), pp. 38-55. https://doi.org/10.14453/aabfj.v15i2.4
Survival of the Fittest: Challenges for regional aviation to serve the needs of Australian regional and remote communities
Bowyer, Dorothea, Jones, Greg, Bowrey, Graham and Smark, Ciorstan. 2020. "Survival of the Fittest: Challenges for regional aviation to serve the needs of Australian regional and remote communities." Australasian Journal of Regional Studies. 26 (1), pp. 1-28.
Associations among the Five Components within COSO Internal Control-Integrated Framework as the Underpinning of Quality Corporate Governance
Rae, Kirsten, Sands, John and Subramaniam, Nava. 2017. "Associations among the Five Components within COSO Internal Control-Integrated Framework as the Underpinning of Quality Corporate Governance." Australasian Accounting Business and Finance Journal. 11 (1), pp. 28-54. https://doi.org/10.14453/aabfj.v11i1.4
Incorporating the environmental dimension into the balanced scorecard: A case study in health care
Khalid, Salim, Beattie, Claire, Sands, John and Hampson, Veronica. 2019. "Incorporating the environmental dimension into the balanced scorecard: A case study in health care." Meditari Accountancy Research. 27 (4), pp. 652-674. https://doi.org/10.1108/MEDAR-06-2018-0360
Financial and Social Well-being Performance after Privatisation of the Port of Brisbane: A Case Study
Jayasundara, Mudiyanselage Upali Ranjith, Jones, Greg and Sands, John. 2020. "Financial and Social Well-being Performance after Privatisation of the Port of Brisbane: A Case Study." Australasian Accounting Business and Finance Journal. 14 (2), pp. 72-93. https://doi.org/10.14453/aabfj.v14i2.6
Board independence and CSR reporting: pre and post analysis of JCGC 2009
Al Fadli, Amer, Sands, John, Jones, Greg, Beattie, Claire and Pensiero, Dominic. 2020. "Board independence and CSR reporting: pre and post analysis of JCGC 2009." International Journal of Law and Management. 62 (2), pp. 117-138. https://doi.org/10.1108/IJLMA-11-2018-0259
Perceptions of the usefulness of various teaching methods in forensic accounting education
Alshurafat, Hashem, Beattie, Claire, Jones, Gregory and Sands, John. 2020. "Perceptions of the usefulness of various teaching methods in forensic accounting education." Accounting Education: An International Journal. 29 (2), pp. 177-204. https://doi.org/10.1080/09639284.2020.1719425
The Influence of Economic (Ir)rationality on Public Sector Reforms
Bowrey, Graham, Smark, Ciorstan and Jones, Greg. 2019. "The Influence of Economic (Ir)rationality on Public Sector Reforms." e-Journal of Social and Behavioural Research in Business. 10 (1), pp. 24-39.
Board Gender Diversity and CSR Reporting: Evidence from Jordan
Al Fadli, Amer, Sands, John, Jones, Greg, Beattie, Claire and Pensiero, Dom. 2019. "Board Gender Diversity and CSR Reporting: Evidence from Jordan." Australasian Accounting Business and Finance Journal. 13 (3), pp. 29-52. https://doi.org/10.14453/aabfj.v13i3.3
Forensic accounting curricula and pedagogies in Australian universities: analysis of academic and practitioner perspectives
Alshurafat, Hashem A.. 2019. Forensic accounting curricula and pedagogies in Australian universities: analysis of academic and practitioner perspectives. PhD Thesis Doctor of Philosophy. University of Southern Queensland. https://doi.org/10.26192/5f7c0377ec180
The value of incorporating emotional intelligence skills in the education of accounting students
Jones, Greg and Abraham, Anne. 2009. "The value of incorporating emotional intelligence skills in the education of accounting students." Australasian Accounting Business and Finance Journal. 3 (2), pp. 48-60.
Local Government investing: a form of gambling?
Jones, Greg and Bowrey, Graham. 2010. "Local Government investing: a form of gambling?" Australiasian Journal of Regional Studies. 16 (1), pp. 37-50.
Using classroom layout to help reduce students' apprehension and increase communication
Rae, Kirsten and Sands, John. 2013. "Using classroom layout to help reduce students' apprehension and increase communication." Accounting Education: An International Journal. 22 (5), pp. 489-491. https://doi.org/10.1080/09639284.2013.835534
The perfect paper
Beattie, Claire. 2011. "The perfect paper." Critical Perspectives on Accounting. 22 (3), pp. 333-333. https://doi.org/10.1016/j.cpa.2010.12.006
Managing student expectations: using online quizzes in university subjects
Jones, Greg and Jones, Hazel. 2017. "Managing student expectations: using online quizzes in university subjects." Northcote, Maria and Gosselin, Kevin P. (ed.) Handbook of research on humanizing the distance learning experience. Hershey PA, united States. IGI Global. pp. 364-391
The big end of town meets the local council: the investment habitus of four sets of Australian councils during the GFC
Jones, Greg, Beattie, Claire, Bowrey, Graham and Smark, Ciorstan. 2016. "The big end of town meets the local council: the investment habitus of four sets of Australian councils during the GFC ." Australian Journal of Public Administration. 75 (4), pp. 441-456. https://doi.org/10.1111/1467-8500.12212
Advancing sustainability management accounting in the Asia Pacific region
Sands, John, Lee, Ki-Hoon and Fonseka, K .B. M. 2016. "Advancing sustainability management accounting in the Asia Pacific region." Accounting Research Journal. 29 (2), pp. 134-136. https://doi.org/10.1108/ARJ-03-2016-0035
An empirical investigation on the links within a sustainability balanced scorecard (SBSC) framework and their impact on financial performance
Sands, John Stephen, Rae, Kirsten Nicole and Gadenne, David. 2016. "An empirical investigation on the links within a sustainability balanced scorecard (SBSC) framework and their impact on financial performance." Accounting Research Journal. 29 (2), pp. 154-178. https://doi.org/10.1108/ARJ-04-2015-0065
Local council financial management: assessing the impact of policy change and proposed amalgamations
Jones, Greg, Bowrey, Graham, Beattie, Claire and Smark, Ciorstan. 2016. "Local council financial management: assessing the impact of policy change and proposed amalgamations." Australasian Journal of Regional Studies. 22 (3), pp. 355-374.
Local council governance and audit committees - the missing link?
Jones, Gregory and Bowrey, Graham. 2013. "Local council governance and audit committees - the missing link?" Journal of New Business Ideas and Trends. 11 (2), pp. 58-66.
Multi-perspective performance reporting systems, continuous improvement systems and organisational performance
Iselin, Errol R., Sands, John and Mia, Lokman. 2011. "Multi-perspective performance reporting systems, continuous improvement systems and organisational performance." Journal of General Management. 36 (3), pp. 19-36. https://doi.org/10.1177/030630701103600302
Guest editorial
Sands, John and Lee, Ki-Hoon. 2015. "Guest editorial." Journal of Accounting and Organisational Change. 11 (3), pp. 1-2. https://doi.org/10.1108/JAOC-07-2014-0038
Associations between organisations’ motivated workforce and environmental performance
Rae, Kirsten, Sands, John and Gadenne, David Leslie. 2015. "Associations between organisations’ motivated workforce and environmental performance." Journal of Accounting and Organisational Change. 11 (3), pp. 384-405. https://doi.org/10.1108/JAOC-10-2013-0090
Environmental and sustainability management accounting (EMA) for the development of sustainability management and accountability
Sands, John and Lee, Ki-Hoon. 2015. "Environmental and sustainability management accounting (EMA) for the development of sustainability management and accountability." Issues in Social and Environmental Accounting. 9 (1), pp. 1-4.
The influence of sustainability performance management practices on organisational sustainability performance
Gadenne, David, Mia, Lokman, Sands, John, Winata, Lanita and Hooi, George. 2012. "The influence of sustainability performance management practices on organisational sustainability performance." Journal of Accounting and Organisational Change. 8 (2), pp. 210-235. https://doi.org/10.1108/18325911211230380
Local government internal audit compliance
Jones, Greg and Beattie, Claire. 2015. "Local government internal audit compliance." Australasian Accounting Business and Finance Journal. 9 (3), pp. 59-71.
Australian farm business performance insights from effective farm business managers
Slaughter, Geoff, Glass, Rod, Noble, Chris and Beattie, Claire. 2015. Australian farm business performance insights from effective farm business managers. Canberra, Australia. Rural Industries Research and Development Corporation.
The importance of understanding student learning styles in accounting degree programs
Cameron, Robyn, Clark, Pat, de Zwaan, Laura, English, Diane, Lamminmaki, Dawne, O'Leary, Conor, Rae, Kirsten and Sands, John. 2015. "The importance of understanding student learning styles in accounting degree programs." Australian Accounting Review. 25 (3), pp. 218-231. https://doi.org/10.1111/auar.12065
The association between organisational commitment and corporate social responsibility-environmental performance within an integrated sustainability balanced scorecard framework
Rae, Kirsten, Sands, John S and Gadenne, David. 2015. "The association between organisational commitment and corporate social responsibility-environmental performance within an integrated sustainability balanced scorecard framework." Issues in Social and Environmental Accounting. 9 (1), pp. 32-50.
Multi-perspective performance reporting and organisational performance: the impact of information, data and redundant cue load
Iselin, Errol R., Mia, Lokman and Sands, John. 2010. "Multi-perspective performance reporting and organisational performance: the impact of information, data and redundant cue load." International Journal of Accounting, Auditing and Performance Evaluation. 6 (1), pp. 1-27. https://doi.org/10.1504/IJAAPE.2010.030477
The association between sustainability performance management goals and organisational performance
Gadenne, David, Sands, John and Mia, Lokman. 2012. "The association between sustainability performance management goals and organisational performance." e-Journal of Social and Behavioural Research in Business. 3 (2), pp. 27-42.
Creating sustainable benefits for stakeholders of organisations using the strategy mapping framework
Rae, Kirsten and Sands, John. 2013. "Creating sustainable benefits for stakeholders of organisations using the strategy mapping framework." e-Journal of Social and Behavioural Research in Business. 4 (2), pp. 14-32.
Defining performance: interpretations from the Australian university sector
Beattie, Claire. 2012. "Defining performance: interpretations from the Australian university sector." 26th Annual British Academy of Management Conference: Management Research Revisited: Prospects for Theory and Practice (Bam 2012). Cardiff, Wales 11 - 13 Sep 2012 United Kingdom.
Reporting on service performance: measurement and myth in the New Zealand compulsory education sector
Beattie, Claire. 2007. "Reporting on service performance: measurement and myth in the New Zealand compulsory education sector." Gupta, Atul (ed.) 7th Global Conference on Business & Economics. Rome, Italy 13 - 14 Oct 2007 Rome, Italy.
The effects of the balanced scorecard on performance: The impact of the alignment of the strategic goals and performance reporting
Iselin, Errol R., Mia, Lokman and Sands, John. 2008. "The effects of the balanced scorecard on performance: The impact of the alignment of the strategic goals and performance reporting." Journal of General Management. 33 (4), pp. 71-85. https://doi.org/10.1177/030630700803300405
Multi‐perspective strategic goal setting, performance reporting and organisational performance
Iselin, Errol R., Mia, Lokman and Sands, John. 2008. "Multi‐perspective strategic goal setting, performance reporting and organisational performance ." Journal of Applied Accounting Research. 9 (2), pp. 76-96. https://doi.org/10.1108/09675420810900766
Educators' Epistemological Beliefs of Accounting Ethics Teaching: A Cross-Cultural Study
Auyeung, Pak K., Dagwell, Ron, Ng, Chew and Sands, John. 2006. "Educators' Epistemological Beliefs of Accounting Ethics Teaching: A Cross-Cultural Study." Accounting Research Journal. 19 (2), pp. 122-138. https://doi.org/10.1108/10309610680000683
The perceived importance of international accounting topics in the Asia-Pacific rim: A comparative study
Sands, John Stephen and Pragasam, John. 1997. "The perceived importance of international accounting topics in the Asia-Pacific rim: A comparative study." The International Journal of Accounting. 32 (2), pp. 187-202. https://doi.org/10.1016/s0020-7063(97)90025-x
Factors influencing accounting students' career choice: A cross-cultural validation study
Auyeung, Pak and Sands, John. 1997. "Factors influencing accounting students' career choice: A cross-cultural validation study." International Journal of Phytoremediation. 21 (1), pp. 13-23. https://doi.org/10.1080/096392897331596
A cross cultural study of the learning style of accounting students
Auyeung, Pak and Sands, John. 1996. "A cross cultural study of the learning style of accounting students ." Accounting and Finance. 36 (2), pp. 261-274. https://doi.org/10.1111/j.1467-629X.1996.tb00310.x