摘要：Forensic accounting practice has emerged in the areas of litigation support consulting, expert witnessing, and fraud investigation. Although forensic accounting practice is viewed as one of the most rewarding and secure career choices, there is a gap between forensic accounting practice and education. Thus, this study gathers opinions of international students regarding the importance demand, relevance, benefits, coverage, and delivery of forensic accounting education to international accounting students. Results indicate that: 1) the demand for and interest in forensic accounting education and practice will continue to increase worldwide; 2) forensic accounting can be integrated to the business curriculum by either offering a stand-alone forensic accounting course or through infusion into several accounting and business courses; and 3) many of the suggested forensic accounting topics should be integrated into business and accounting curricula in universities worldwide. The findings can be of great benefit to business colleges and accounting schools worldwide in redesigning their curricula by providing coverage of the emerging area of forensic accounting.
关键词：Forensic Accounting Practice and Education; Business and Accounting Curricula; Financial Statement Fraud
