An Empirical Investigation of the Relevant Skills of Forensic Accountants
Abstract
The author investigated whether views of the relevant skills of forensic accountants differ among forensic accounting practitioners, accounting academics, and users of forensic accounting services. Universities and colleges are currently considering adding forensic accounting courses to their curriculum. The results of the present study provide much-needed guidance to educators for the development of forensic accounting curriculum by identifying pertinent skills to accompany a program of study.
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Defendants, including individuals and businesses, may suffer when the forensic accountant lacks the necessary competencies to convince judges to hear FA testimony.
“Defendants, including individuals and businesses that require that forensic expert witness testimony be effective may suffer when the FA lacks the necessary competencies to convince judges to hear FA testimony (DiGabriele, 2008a;Folami et al., 2013).”
From Methodological Deficiencies in the Expert Testimony of Forensic Accountants: A Qualitative Content Analysis of Judicial Statements Pertaining to Daubert Exclusions (2021) · cites this paper as DiGabriele, 2008a
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Perceptions of the usefulness of various teaching methods in forensic accounting education
Alshurafat, H., Beattie, C., Jones, G., & Sands, J. (2020) · Accounting Education · doi:10.1080/09639284.2020.1719425 · Cited by 122 · see citing works
Strengths and weaknesses of forensic accounting: an implication on the socio-economic development
Alshurafat, H., Al Shbail, M. O., & Mansour, E. (2021) · Journal of Business and Socio-economic Development · doi:10.1108/jbsed-03-2021-0026 · Cited by 119 · see citing works
Abukhalaf, R., Aldridge, M. M., & Smith, J. A. (2021) · Journal of Accounting, Finance and Auditing Studies · doi:10.32602/jafas.2021.016 · Cited by 2 · see citing works
Matejić, T., Knežević, S., Milojević, S., Adamović, M., & Milošević, M. (2025) · BizInfo Blace · doi:10.71159/bizinfo250023m · Cited by 2 · see citing works
- Authors
- Digabriele, J. A.
- Affiliations
- Montclair State University (US)
- Corresponding author
- Digabriele, James A.
- ORCID
- Digabriele, James A.
- Venue
- Journal of Education for Business
- Publisher
- Informa UK Limited
- Published
- 2008-07
- Volume
- 83
- Issue
- 6
- Pages
- 331-338
- ISSN
- 0883-2323 (ISSN-L)
- 1940-3356
- OpenAlex
- W1990537646
- Cited by
- 130
- References
- 0
- Citations by year
- 2026: 7 · 2025: 6 · 2024: 14 · 2023: 13 · 2022: 11 · 2021: 14 · 2020: 7 · 2019: 5 · 2018: 9 · 2017: 5 · 2016: 5 · 2015: 8 · 2014: 6 · 2013: 7 · 2012: 5
- FWCI
- 8.70
- Type
- journal article
- Language
- en
- Open access
- closed
- Locations
- Journal of Education for Business (publishedVersion)
- Topics
- Social Sciences › Business, Management and Accounting › Accounting › Accounting Education and Careers
- Social Sciences › Business, Management and Accounting › Accounting › Accounting and Financial Management
- Social Sciences › Education › Higher Education and Employability
- Keywords
- forensic accounting, forensic accounting education, practitioner perspectives, academic perspectives, user perspective, accounting education
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