The Relationship between the Education of Forensic Accounting & Accounting Students Competence in Sudanese Universities.

Ahmed Yousif Ismael; Abdelwhab Musa Elgali

Ahmed Yousif Ismael Assistant Professor of accounting, Prince Sattam Bin Abdulaziz University, College of Sciences and Humanitarian Studies, Department of Business Administration. Al-Aflaj, KSA.
Abdelwhab Musa Elgali Assistant Professor of accounting, West Kordofan University, faculty of managerial, Economic and Social Sciences, Accounting and Finance Department. Sudan, Khartoum.

Keywords: Forensic Accounting, Accounting Education, Accounting Curriculum, Financial Misstatements, Accounting Students, Competence.

Abstract

Forensic accountant plays a significant role in decreasing risk of financial & managerial misstatement in companies. The aim of this study is to investigate the relationship between the education of (FA) & accounting students competence with reference to Sudanese universities. In order to achieve this aim, Descriptive and inferential statistics were used to generalize the results and conclude the findings. The data has been collected through a well-structured questionnaire is designed and will be distributed to a randomly chosen sample of business & economic staff members in some Sudanese universities. Statistical package for the social sciences (SPSS) was used to analyze data and test hypotheses. The results of the study suggest that the inclusion of forensic accounting topics within the curriculum of the accounting department in Sudanese universities developed the characteristics and skills required for a forensic accountant.Also, the study concludes thatthe studying of (FA) increase the ability detect the financial misstatement disputes in the future. The study recommends that there is a necessity for the Coordination between the academic & professional bodies on how to develop the (FA) in the Sudanese environment.

Downloads

Download data is not yet available.

References

Ahmed, A, (2014). “an analytical study of forensic accounting in developing mechanisms accounting practice to combat the risk of financial & managerial misstatements”, the Egyptian listed companies, Egypt, University of Beni Suef, Faculty of Commerce, Journal of accountancy and auditing, p19.

AICPA, (2005). “Forensic and Litigation Services Committee Developed the Definition”, practice Aid 05-1. See also Crumbley, D. Larry, Lester E. Heitger, and G. Stevenson Smith. (2005). Forensic and Investigative Accounting. Chicago: CCH Incorporated.

AlGalilee, M. A. (2012). “Forensic accounting and the possibility of application in Iraq”, Mosul University, Faculty of Administration and Economy, development of Arafideen magazine, vol. 34, No. 107.

Ali. K. M. (2013). “the role of forensic accounting in detecting the operations of financial misstatement” , Cairo, University of Beni Suef, Faculty of Commerce, 1st international conference on the accounting and auditing, 7 - 8 April 2013m).

Al-Sisi, N. A, (2006). “The role of forensic accounting in detecting the misstatement phenomenon in financial statements”, Cairo: Ain Shams University, Faculty of Commerce, Scientific magazine of economy and management, first issue, p47.

AlSnoussi, A. (2015). “The understanding of Libyan accountant expert for the requirements of forensic accounting”, The Libyan Academy, Misrata, unpublished research. P 112.

Armstrong, J. S., & Overton, T. S. (1977). “Estimating nonresponse bias in mail surveys”, Journal of Marketing Research, 14, 1977, 396-402. Retrieved from http://repository.upenn.edu/ marketing papers/17. DOI: 10.2307/3150783.

Bolgna, J. G., & Linquist, R. J. (1995). “Fraud auditing and forensic accounting”, New York: Wiley.

Eliezer, O. & Emmanuel, B. (2015). “The relevance of Forensic Accounting in the Detection and Prevention of Fraud in Nigeria”, Historical Research Letter.V.23.

Fletcher, L. B. et al (2008). “Our school’s campaign for distinction in forensic accounting”, Southern Business Review, (winter), 15-27.

Grippo, F. J., & Ibex, T. (2003). “Introduction to forensic accounting. National Public Accountant”, 4, 4– 8.

Hao, X. (2010). “Analysis of the Necessity to Develop the Forensic Accounting in China”, International Journal of Business and Management, vol. 5.

Harris, C. K., & Brown, A. M. (2000). “The qualities of a forensic accountant”, Pennsylvania CPA Journal, 71, 2–3.

Hendi, Y. P. (2013). “Better, faster, smarter: developing a blueprint for creating forensic accountants”, Journal of Money Laundering Control, Vol. 16. Iss 4 pp. 353 – 378. http://dx.doi.org/10.1108/JMLC-05-2013-0017

James A. D, (2009). “Implications of regulatory prescriptions and audit standards on the evolution of forensic accounting in the audit process”, Journal of Applied Accounting Research, Vol. 10 Iss 2 pp. 109- 121.

Jeanette, V. A., Sherrena, B. and Kim, M. (2013). “A metamorphosis of the traditional accountant”, Pacific Accounting Review, Vol. 25 Iss 2 pp. 188 – 216. http://dx.doi.org/10.1108/PAR-06-2012-0023.

Kahan, S. (2006). “Sherlock Holmes enters accounting: Dramatic increase in fraud brings more CPA sleuths into the industry. Accounting Today, 20, 8.

Kubaisi, A. J. I. (2016). “A field survey on forensic accounting from the viewpoint of the judiciary and forensic accountant in Jordan”, Jordan Journal of Business Management, Vol. 12. No. 1. pp 1-29.

McMullen, D. (2010). “A preliminary Investigation of the Necessary Skills Education Requirements and Training Requirements for Forensic Accountants”, Journal of Forensic and Investigative Accounting, Vol.2 Issue 2.

Messmer, M. (2004). “Exploring options in forensic accounting. National Public Accountant”, 5, PP 9–20.

Mike, S. (2008). “The Emergence of forensic accounting programs in higher Education”, management and accounting journal, spring, vol9, no 3, pp15-23.

Nunn, l. & McGuire, B. L. (2006). “Forensic Accountants; Financial Investigators”, Journal of Business and Economics Research – February Vol.4,

Oyedokun, G. (2015). “Forensic Investigation and Forensic Audit Methodology in Computerized Work Environment”, The Chartered Institute of Taxation of Nigeria. Pacific Accounting Review, Vol. 25 Iss 2 pp. 188 – 216.

Qendeal. R.I. (2014). “The required skills for Jordanians certified accountants to exercise forensic accounting”, Jordan, Gadara University, Faculty of Economics and Business, unpublished research, p31.

Ramaswamy, V. (2005). “Corporate governance and the forensic accountant”, CPA Journal, 75, 68–70.

Rezaee, Z., & Burtin, E. J. (1997). “Forensic accounting education: Insights from academicians and certified fraud examiner practitioners”, Managerial Auditing Journal, 12, 479–489.

Samuel F. J. R, (2015). “Integrating Forensic Accounting Core Competency into the Study of Accounting”, Academic Journal of Economic Studies Vol. 1, No.3, 2015, pp. 38–64.

Zabihollah, R. E. & James, B. (1997). “Forensic accounting education: insights from academicians and certified fraud examiner practitioners", Managerial Auditing Journal, Vol. 12 Iss 9 pp. 479 – 489.