Much research has examined the accounting profession’s ethical perspectives and awareness. Tentative steps have been made in developing a model forensic accounting curriculum. However, there has been little research into the differences between the ethics of forensic accounting students and their traditional accounting counterparts. This study investigates the potential effects of a forensic accounting education on students’ ethical development. Using the well-known “Rest” model, forensic and traditional accounting students were interviewed to investigate and analyse any distinction between their ethical awareness and moral maturity. This study found that the forensic students did have a heightened ethical awareness compared to their traditional accounting counterparts. The findings add to the debate on the ethical maturity of accountants – in particular the contrast with forensic accountants and adds weight to the notion that accountants would benefit from an increased exposure to fraud and ethical dilemmas in accounting curricula.
|Number of pages||43|
|Publication status||Unpublished - 25 May 2018|
|Event||British Accounting and Finance Association - Accounting Education Special Interest Group: 2017 Annual Conference - Novotel, Cardiff, United Kingdom|
Duration: 3 May 2017 → 5 May 2017
|Conference||British Accounting and Finance Association - Accounting Education Special Interest Group|
|Abbreviated title||BAFA AE SIG|
|Period||3/05/17 → 5/05/17|