DEVELOPING FORENSIC ACCOUNTING CURRICULUM AT UNIVERSITIES

Abstract

Accounting programs around the world have been revising their curriculum by including fraud / forensic accounting subject. This paper identifies the development of forensic accounting curriculum in the United States (US) and Indonesia. The first part of the paper is the model of forensic accounting curriculum development proposed by New Virgnia University. The second part of the paper presents the reality of forensic accounting subject in Indonesia. This paper is written to help accounting department consider introducing fraud / forensic accounting subject into its accounting program as well those who are revising their existing subjects.