A Preliminary Investigation of the Necessary Skills, Education Requirements, and Training Requirements for Forensic Accountants

摘要

Forensic accounting, recently a seldom heard term, has quickly become a hot new area for students, professionals, and researchers. However, given that it is such a new field, there is little existing research in this area, especially in the area of forensic accounting education. Many schools are rushing to offer courses, minors, and even majors in forensic accounting, yet so far there has been little academic research to investigate the demands of the profession. In this study, we examine the professional community's perceptions of the necessary skills for forensic accountants, as well as the education requirements and the training requirements considered important to the profession. We developed a survey through interviews with practicing professionals and a review of the limited existing literature. The survey was administered to over 150 fraud and forensic accounting professionals.