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Cited by 64Accounting Education and CareersAccounting and Financial ManagementAuditing, Earnings Management, Governance

The DOI matches its Crossref record; 9 of the 9 references it cites were found in a registry or an index.

Forensic Accounting Education: An Exploration of Level of Awareness in Developing Economies - Nigeria as a Case Study

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Efiong, Eme Joel·2012·International Journal of Business and Management
DOI 10.5539/ijbm.v7n4p26
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Abstract

Although there is a growing demand for fraud and forensic accounting globally, much of its advancements andadoption in the accounting curriculum in the universities are taking in the developed economies. Equally,empirical studies tend to be set mostly in the developed economies with little representation of the situation inthe developing economies. Furthermore, existing empirical studies have focused exclusively on the views ofacademics and practitioners, in accessing the demand for forensic accounting. In this study we present fresh anddistinctive evidence on the awareness of forensic accounting among accounting undergraduates in a developingeconomic setting, using Nigeria as a case study. We found that there is a very low level of awareness on forensicaccounting among undergraduate students. We contend that adoption of forensic accounting into the universitiesaccounting curriculum has a huge potential to enhance students skills and competencies and could be use as averitable resources from which fraud could be mitigated. Our study has important policy implications.

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Crossref · 10.5539/ijbm.v7n4p26

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Metadata

Authors
Efiong, E. J.
Affiliations
De Montfort University (GB)
Corresponding author
Efiong, Eme Joel
ORCID
Efiong, Eme Joel
Venue
International Journal of Business and Management
Publisher
Canadian Center of Science and Education
Published
2012-02-14
Volume
7
Issue
4
ISSN
  • 1833-3850 (ISSN-L)
  • 1833-8119
DOI
10.5539/ijbm.v7n4p26
OpenAlex
W2048127855
Cited by
57
References
9
Citations by year
2026: 2 · 2025: 2 · 2024: 4 · 2023: 9 · 2022: 5 · 2021: 7 · 2020: 3 · 2019: 3 · 2018: 6 · 2017: 3 · 2016: 3 · 2015: 6 · 2013: 4
FWCI
12.38
Type
journal article
Language
en
Open access
Licence
cc-by
Locations
International Journal of Business and Management (publishedVersion, cc-by)
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 › Business, Management and Accounting › Accounting › Auditing, Earnings Management, Governance
Keywords
forensic accounting education, fraud examination, accounting curriculum, accounting students, developing countries, Nigeria, fraud reduction

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