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JOURNAL OF ACCOUNTING AND FINANCE
Fraud Detection: Forensic Accounting Education and CFE Designation Impact on Auditor’s Confidence Levels
Author(s): Joseph Barnes
Citation: Joseph Barnes, (2020) "Fraud Detection: Forensic Accounting Education and CFE Designation Impact on Auditor’s Confidence Levels," Journal of Accounting and Finance, Vol. 20, ss. 4, pp. 62-75
Article Type: Research paper
Publisher: North American Business Press
Abstract:
This study will examine the effects of the forensic accounting curriculum and certified fraud examiner knowledge on auditor's confidence level to assess fraud. The research will use statistical methods to analyze survey questionnaires from members of the Wisconsin Institute of Certified Public Accountants (WICPA) and the Association of Certified Fraud Examiners (ACFE) using a Likert 5-point scale. This study extends previous literature on the value of forensic accounting curriculum couple with forensic certification to affect independent auditor's confidence level in detecting fraud. It should be informative to regulators, academic researchers, and audit practitioners. It can serve as a shift in how accounting educators and industry professionals prepare auditors to effectively evaluate unstructured fraud cues to reduce fraud losses and save investors hundreds of dollars in economic value.
