Fishbowl the Forensic Accountant: Are There Differences in the Views of the Relevant Skills of a Forensic Accountant Among Practitioners, Academics and Users of Forensic Accounting Services?

Abstract

This paper investigates through a survey study if there are differences in views of the relevant skills of a forensic accountant among forensic accounting practitioners, accounting academics and, users of forensic accounting services (attorneys were classified as the primary users of forensic accounting for this study). Currently, universities and colleges are considering adding forensic accounting courses to their curriculum or already have; this evolution has unearthed an absence regarding the significant skill set outcome that should be developed. The results of this study provide much needed guidance to further assist with the development of forensic accounting curriculum by identifying pertinent skills to accompany a program of study.

Keywords: forensic accountant, relevant skills, financial deception