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What Is the Value of Multiple Certifications in Forensic Accounting?

Journal of Forensic & Investigative Accounting, 7(2), 113-143.

31 Pages Posted: 27 Nov 2014 Last revised: 27 Aug 2015

Wm. Dennis Huber

Capella University

Date Written: December 1, 2014

Abstract

In the public accounting profession there are thousands who hold multiple certifications. For example, in addition to a CPA license, a frequent combination includes both a CMA and CIA. Likewise, within the forensic accounting profession there are many who hold multiple certifications such as the CFE and the CFF. As a sociological phenomenon, there is a paucity of research on what are either the actual or the perceived benefits of holding multiple accounting certifications, and research on the benefits of holding multiple certifications in the forensic accounting profession is non-existent. This article reports the results of a recent survey of forensic accountants who hold multiple certifications. The results reveal that the perceived benefit received consists principally of symbolic capital rather than economic.

Keywords: forensic accounting, fraud examination, certifications, symbolic capital

JEL Classification: M40, M41, M49

Suggested Citation

Huber, Wm. Dennis, What Is the Value of Multiple Certifications in Forensic Accounting? (December 1, 2014). Journal of Forensic & Investigative Accounting, 7(2), 113-143. . Available at SSRN: https://ssrn.com/abstract=2361908

Wm. Dennis Huber (Contact Author)

Capella University ( email )

225 South 6th Street, 9th Floor
Minneapolis, MN 55402
United States

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