The application of experiential learning for forensic accounting students: the Mock trial

Akkeren, Jeanette K. Van; Tarr, Julie‐Anne

doi:10.1080/09639284.2021.1960573

Cited by 11 publications

(4 citation statements)

References 26 publications

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“…This confirms the first hypothesis of the study, suggesting significant differences in the perceptions of stakeholders regarding the integration of forensic accounting education into accounting 3 presents the findings of the post-hoc analysis conducted on the means of "The importance of forensic accounting education integration into the accounting curricula in Jordan" (Part 2) based on the participant's occupation. Previous research studies have confirmed similar results such as those conducted by Akinbowale et al (2021), Ebaid (2022), Prabowo (2021), Rezaee and Wang (2022) and Van Akkeren and Tarr (2021).…”

Section: The Importance Of Forensic Accounting Education Integration ...supporting

confidence: 86%

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Divergence and convergence of salient stakeholders' perceptions toward forensic accounting education: importance, obstacles and pedagogies

Alkhalaileh,

Alshurafat,

Al-Hazaima

2023

JBSED

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PurposeThis research study aims to identify barriers to incorporating forensic accounting into accounting curricula in Jordanian universities. The study examines the differences in perspectives among various accounting education stakeholders, including students, educators and accounting and auditing employees/managers, on forensic accounting education.Design/methodology/approachThe research methodology is quantitative and involves administering a survey questionnaire. The data obtained are analyzed using techniques including t-test analysis, one-way ANOVA and post-hoc.FindingsThe study reveals that educators have a more favorable view toward incorporating forensic accounting into university accounting curricula in Jordan, while accountants and auditors (employees/managers) are more strongly convinced of its importance. Furthermore, the biggest challenge to integrating forensic accounting, as perceived by stakeholders, is the lack of related job opportunities.Practical implicationsThe study significantly contributes to accounting education research by providing valuable information on barriers to incorporating forensic accounting into the accounting curricula of Jordanian educational institutions from the perceptive of various stakeholders. Therefore, this study may assist educators in overcoming obstacles in offering forensic accounting education.Originality/valueThe study carries important implications for the inclusion of forensic accounting in the accounting curricula of Jordanian educational institutions. By comprehending the different viewpoints of various stakeholders, educators and policymakers can address recognized challenges and strive for the effective integration of forensic accounting in accounting curricula. As a result, accounting students will receive a more comprehensive education, and graduates will be better equipped for successful careers in the field.

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Section: The Importance Of Forensic Accounting Education Integration ...supporting

confidence: 86%

“…Previous research studies have confirmed similar results such as those conducted by Akinbowale et al . (2021), Ebaid (2022), Prabowo (2021), Rezaee and Wang (2022) and Van Akkeren and Tarr (2021).…”

Section: Resultsmentioning

confidence: 99%

Divergence and convergence of salient stakeholders' perceptions toward forensic accounting education: importance, obstacles and pedagogies

Alkhalaileh,

Alshurafat,

Al-Hazaima

2023

JBSED

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“…Additionally, computer proficiency is crucial for accessing electronic financial documents quickly and efficiently [ 30 ]. Arbitration skills are also important for providing legal advice and interpreting financial indicators to resolve disputes [ 31 ]. Effective oral communication is necessary for expert testimony in court, while strong written communication skills are essential for creating reports, charts, and maps [ 32 ].…”

Section: Literature Review and Theorymentioning

confidence: 99%

The impact of external auditors with forensic accounting competencies on auditee firm performance

Alkhalaileh,

Alshurafat,

Ananzeh

et al. 2024

Heliyon

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“…Setiap pengalaman yang dihadapi berpotensi menjadi sumber belajar yang berharga, dan ini berlaku pula dalam konteks Jurnal Ilmu Manajemen Volume 12 Nomor 1 Program Studi S1 Manajemen Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya 2024 187 akuntansi bagi pelaku usaha mikro, kecil, dan menengah (UMKM). Lebih lanjut model pembelajaran eksperimen Kolb dalam konteks pendidikan akuntansi forensik, menunjukkan efektivitas model dalam meningkatkan pemahaman dan keterampilan seseorang melalui pengalaman praktis dan pembelajaran aktif (Van Akkeren & Tarr, 2022).…”

Section: Kajian Pustaka Dan Pengembangan Hipotesis Teori Pengetahuan ...unclassified

Dinamika Pengetahuan Akuntansi, Pengalaman Usaha, dan Motivasi Kerja: Analisis Penggunaan Laporan Informasi Akuntansi oleh Pelaku UMKM di Kota Lhoksukon

Ismaulina

2024

J. Ilmu Manaj.

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Understanding the influence of accounting knowledge, business experience and work motivation on the use of accounting information reports by Lhoksukon City MSMEs is essential to promote business effectiveness and continuity. This study is directed at examining the interaction between accounting knowledge, business experience, and work motivation in the context of the use of accounting information reports, with the aim of providing a new perspective regarding these elements interacting to support business decisions. Using quantitative methods, questionnaires were distributed to 74 MSMEs from a total of 291 MSMEs in Lhoksukon, and analyzed using multivariate statistics to identify relationships and influences between variables. The research results show: Adequate accounting knowledge, extensive business experience and high work motivation contribute significantly to the intensity of use of accounting information reports in making business decisions. The importance of work motivation as a mediator that strengthens the effect of accounting knowledge and business experience on the use of accounting information is also identified. These findings underline the need for training and education programs that focus on increasing accounting knowledge for MSMEs and building work motivation as a basis for the effective use of accounting information in business activities. This research makes a significant contribution to the MSME accounting and management literature, as well as providing practical guidance for policy makers, educational institutions and MSME actors in designing capacity development strategies and work motivation to maximize the benefits of accounting information for business success.

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The application of experiential learning for forensic accounting students: the Mock trial

Cited by 11 publications

References 26 publications

Divergence and convergence of salient stakeholders' perceptions toward forensic accounting education: importance, obstacles and pedagogies

Divergence and convergence of salient stakeholders' perceptions toward forensic accounting education: importance, obstacles and pedagogies

The impact of external auditors with forensic accounting competencies on auditee firm performance

Dinamika Pengetahuan Akuntansi, Pengalaman Usaha, dan Motivasi Kerja: Analisis Penggunaan Laporan Informasi Akuntansi oleh Pelaku UMKM di Kota Lhoksukon

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