Publication Date
Spring 2018
School
School of Business
Major
Accounting
Keywords
Forensic Accounting, Fraud, Forensic Accountant, Education, Enron, Fraud Examination
Disciplines
Accounting
Recommended Citation
Pors, Abel, "Fraud and the Evolution of Forensic Accounting Education" (2018). Senior Honors Theses. 737.
https://digitalcommons.liberty.edu/honors/737
Abstract
Forensic accounting, the use of accounting practices in court, developed as a field separate from traditional accounting or auditing throughout the 1900’s. As fraud changed the landscape of auditing practice, forensic accounting slowly began to take shape as the accountant’s answer to fraud. After a series of major frauds at the beginning of the 21st century, forensic accounting became one of the most demanded fields of accounting. The profession, though, was still relatively in its infancy: forensic accountants were predominantly untrained aside from firsthand experience. Since the early 2000’s, schools have begun rapidly implementing forensic accounting programs to meet the increasing demand for forensic accountants. As the demand continues to increase, however, education offerings will be needed.
