The Perception of the Practitioners and students towards the subject of forensic counting and fraud examination

Abstract

Presents a research, which aims to analyze the insight of practitioners, academicians and accounting students toward forensic accounting and fraud examination course as if integrating into accounting curriculum. Furthermore, also analyze the difference of practitioners, academicians and accounting students insight’s 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. The results also indicate that there were some significant differences exist regarding demand, interest, career, obstacles, beneficial and topics of forensic accounting and fraud examination. This results are useful for universities that are considering in integrating forensic accounting and fraud examination course into accounting curriculum, hence redesigning their forensic accounting and fraud examination course that relevant with Indonesian’s necessitate.