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Forensic Accounting

Objectives

The Forensic Accounting Section is dedicated to the continual improvement of forensic accounting research and education, through the encouragement, development, and sharing of:

  • The promotion and dissemination of forensic and investigative academic and practitioner research.
  • The relevant and innovative curricula with an emphasis on effective and efficient instruction.
  • The exploration of knowledge-organization issues related to forensic accounting programs.
  • The creation and presentation of CPE courses to members and professionals.
Forensic Accounting often intersects with other professions including those of the law, criminology, sociology, psychology, intelligence, information technology (open sourcing, cyber-crime, digital evidence, data mining, and IT systems and control), computer forensics, and other forensic sciences.

Specific objectives include, but are not limited to those of:

A. Research:

  1. To initiate, encourage, and sponsor research in the field of forensic accounting.
  2. To stimulate discussion, promotion and dissemination of research means, methods, resources, and findings resulting from forensic accounting research.
  3. To raise questions and to share knowledge about forensic accounting and fraud research, including theory, application, and practice.
  4. To provide guidance and opportunities for members to test and to improve their forensic accounting research skills, tools, and techniques.
  5. To investigate and share various means of evaluating research by using scientific research methodologies, forensic accounting practice methods, policies, techniques, and research tools.

B. Education:

  1. To encourage a broad definition of scholarship with a high priority on teaching, learning, and curricular development.
  2. To provide a forum for the exchange of ideas and findings about developments related to instruction, learning, and curricular issues in forensic accounting education.
  3. To work with other organizations (especially fraud and litigation support practitioners) pursuing similar goals.
  4. To encourage qualified individuals to consider opportunities in forensic accounting education by providing appropriate guidance and information about such careers.
  5. To unite forensic professors and practitioners by co-creating and sharing educational materials and training.

C. Teaching:

  1. To initiate, encourage, and sponsor research in methods of teaching, learning, and their applications to the field of forensic accounting instruction.
  2. To stimulate discussion and experimentation in instructional means, methods, and materials in the field of forensic accounting in general.
  3. To raise questions and to share knowledge about forensic accounting and fraud-related materials.
  4. To provide guidance and opportunities for members to test and to improve their forensic teaching and research skills and instructional materials.
  5. To investigate and share various means of evaluating forensic accounting instruction, instructional methods and materials, and forensic accounting research.

D. Curricula:

  1. To encourage continued consideration of and experimentation in all facets of     curricular developments for forensic accounting programs.
  2. To communicate interests, intentions, and information about curricular developments in forensic accounting programs.

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