Education with Case Analysis and an Application in Forensic Accounting
Vaka Analizi İle Eğitim Ve Adli Muhasebe Alanında Bir Uygulama

Author : Züleyha YILMAZ
Number of pages : 398-417

Abstract

Accounting scandals such as Enron and WorldCom in the United States in the early 2000s have brought up to the agenda many concepts such as fraud, ethics, auditing, etc. and caused many laws and regulations such as Sarbanes Oxley and Accounting Standards. After the scandals, a lot of studies have been done in ethics and forensic accounting all over the world. In addition, these types of scandals resulted in the conclusion that ethics, auditing and fraud issues should be given more place in accounting education, and new courses have been added curriculums of the related departments in many universities. The objective of this study is to examine whether there is a difference in the understanding of the ethics, fraud and auditing subjects between the lessons that are processed through the case analysis and the lessons that are processed without the case analysis in the undergraduate level financial accounting course. For this purpose, a survey was carried out at Ordu University Faculty of Economics and Administrative Sciences. Data were analyzed in the SPSS program. As a result of the research, it was seen that there was a positive difference in the answers of the students who took the case analysis lesson, especially in terms of the answers about the economic effects of the accounting fraud.

Keywords

Forensic accounting, accounting education, case analysis, accounting ethics, accouting frauds

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