CSI Accounting: A New Trend in Educational Training

Autor/inn/en	Ekmekjian, Elizabeth C.; Drucker, Alan; Klein, Hubert; Basile, Anthony
Titel	CSI Accounting: A New Trend in Educational Training
Quelle	In: Journal of College Teaching & Learning, 5 (2008) 1, S.1-4 (4 Seiten) PDF als Volltext Verfügbarkeit
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	1544-0389
Schlagwörter	Majors (Students); Accounting; Curriculum Development; Federal Regulation; Educational Trends; Deception; Ethics; Social Exchange Theory; Educational Change; Barriers; Curriculum Guides; Research Reports; Audits (Verification) + Suchen Sie Ihr Suchwort? Abrechnung; Buchführung; Buchhaltung; Curriculum; Development; Curriculumentwicklung; Lehrplan; Entwicklung; Bundeskompetenz; Bildungsentwicklung; Täuschung; Ethik; Theorie des sozialen Wandels; Bildungsreform; Curriculare Materialien; Research report; Forschungsbericht
Abstract	Recently, members of the Christos M. Cotsakos College of Business, Department of Accounting and Law, have been approached by IRS and accounting practitioners concerning the addition of fraud and forensic accounting courses to the curriculum. This seems to be a new trend in expanding the education and training of accounting majors as evidenced by a U.S. Department of Justice, NIJ Special Report titled, "Education and Training in Fraud and Forensic Accounting: A Guide for Educational Institutions, Stakeholder Organizations, faculty and Students." The December 20, 2005 Draft Report provides that as a result of recent corporate scandals, there has been a substantial increase in both legal and regulatory requirements. "These requirements address internal controls for detecting and deterring fraud and encourage financial statement auditors to be more aggressive in searching for fraud." Students desirous of becoming "CSI Accountants" are in need of a better understanding surrounding the field and the knowledge and skills required to succeed. This paper will begin with a brief mention of various financial scandals and certain regulatory requirements which followed. The motivation for a need for this new educational training will then be reviewed along with the problems faced by institutions of higher education when adding new courses and changing current curriculum. Finally, a brief overview of the contents of the NIJ Report will be made. (As Provided).
Anmerkungen	Clute Institute. P.O. Box 620760, Littleton, CO 80162. Tel: 303-904-4750; Fax: 303-978-0413; e-mail: Staff@CluteInstitute.com; Web site: http://www.cluteinstitute.com
Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2017/4/10