PERCEPTIONS ABOUT ACCOUNTING EDUCATION RELATED TO OCCUPATIONAL FRAUD: REVIEW AND ANALYSIS

Mohamad Majdi Sahloul
American Accounting Academy

Stanley W. Self
Purdue University

Michael Mason Simmons
American Accounting Academy

ABSTRACT

The question of how to teach internal control and anti-fraud topics effectively has caused
much debate in the academic profession during the last twenty years. Following the fraud
scandals, critics turned their attention toward universities to know whether accounting programs
do prepare students to recognize frauds in their future works. Some views in the literature confirm
the strength of accounting education. Some scholars have lamented the failure of academic
educations in preparing accounting students to detect and respond to fraud appropriately.
This study covers the various perceptions about forensic accounting education, ethics
education, internal control education, and fraud education Then the study covers various
perspectives of Employers’ perspectives regarding fraud education, students’ perspectives
regarding fraud education , educators’ perspectives regarding fraud education, educators’
perspectives regarding fraud education, and accountants’ perspectives regarding fraud education.
Finally the authors draw a conclusion of their study.

Keywords: Occupational fraud, accounting topics, academic education, internal control, detection, prevention,
teaching methods, forensic, accountants, perceptions