The Relationship between the Education of Forensic Accounting & Accounting Students Competence in Sudanese Universities.

Ahmed Yousif Ismael, Abdelwhab Musa Elgali

Abstract


Forensic accountant plays a significant role in decreasing risk of financial & managerial misstatement in companies. The aim of this study is to investigate the relationship between the education of (FA) & accounting students competence with reference to Sudanese universities. In order to achieve this aim, Descriptive and inferential statistics were used to generalize the results and conclude the findings. The data has been collected through a well-structured questionnaire is designed and will be distributed to a randomly chosen sample of business & economic staff members in some Sudanese universities. Statistical package for the social sciences (SPSS) was used to analyze data and test hypotheses. The results of the study suggest that the inclusion of forensic accounting topics within the curriculum of the accounting department in Sudanese universities developed the characteristics and skills required for a forensic accountant.Also, the study concludes thatthe studying of (FA) increase the ability detect the financial misstatement disputes in the future. The study recommends that there is a necessity for the Coordination between the academic & professional bodies on how to develop the (FA) in the Sudanese environment.


Keywords


Forensic Accounting; Accounting Education; Accounting Curriculum; Financial Misstatements; Accounting Students; Competence.

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References


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