The Relevant Skills for Forensic Accountants – Can the Romanian Accounting Education Programs offer them?

Bobițan Nicolae () and Dumitrescu Diana ()
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Bobițan Nicolae: West University of Timisoara
Dumitrescu Diana: West University of Timisoara

Ovidius University Annals, Economic Sciences Series, 2017, vol. XVII, issue 1, 419-423

Abstract: In Romania for becoming a forensic accountant it is necessary, as preliminary conditions, first,to have a bachelor`s degree in accounting or finance, and second, to attain a certification, aschartered accountant, given by the professional body, CECCAR, and after that, as forensicaccountant. The purpose of this study is to investigate whether the Romanian academic educationand the professional education can assure all the relevant skills for a forensic accountant. In orderto achieve the objective, first, the authors investigated the most important studies which have thepurpose to identify the relevant skills for a forensic accountant. Second, the authors reviewed thecurriculum of the most important faculties with the aim to find and connect different courses withdifferent skills. The purpose was to determine how the forensic accounting education, offered to theprofessional accountants, assures them, all the relevant skills that are necessary in the profession.

Keywords: forensic accountant; skills; accounting education curriculum (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2017
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Citations: View citations in EconPapers (1)

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