Forensic accounting core and interdisciplinary curricula components in Australian universities: Analysis of websites

Abstract

The recent reforms of accounting education in higher education institutions globally have opened new avenues for forensic accounting education. This paper captures the structure of forensic accounting curricula within educational programs offered by Australian universities. Using a qualitative thematic analysis, a website analysis of the 40 Australian universities offers an understanding of the core and interdisciplinary topics of forensic accounting curricula. The findings suggest that there exists a lack of emphasis on law knowledge, business valuation, and IT forensic integration. The courses emphasize fraud as core content knowledge, while criminology and ethics are interdisciplinary components. This pioneering study is undertaken in response to scholarly calls for the advancement of empirical research in this area. The paper provides suggestions for educators to develop a forensic accounting program. It also sets the stage for an empirical journey regarding further studies in the face of the ever-growing importance of forensic accounting education and of forensic accounting as a profession.