FRAUD EDUCATION: A MODULE-BASED APPROACH FOR ALL BUSINESS MAJORS

Sean Andre, Aaron Pennington and Becky L. Smith

Business Education and Accreditation, 2014, vol. 6, issue 1, 81-94

Abstract: Every two years, the Association of Certified Fraud Examiners produces a Report to the Nations on Occupational Fraud and Abuse. The most recent report reveals several trends including the type of frauds being perpetrated, profiles of perpetrators, and industries hardest hit by occupational frauds. Although many accounting programs are now including courses in financial fraud as part of their curricula, students in other business majors could also greatly benefit from learning about the impact of fraud on businesses. Using the Report to the Nations as a guide, this paper identifies trends in occupational fraud and suggests a method for integrating fraud prevention and detection education into the undergraduate curricula of non-accounting business majors.

Keywords: Fraud; Curriculum; Accounting; Business Major; Education (search for similar items in EconPapers)
JEL-codes: M10 M40 (search for similar items in EconPapers)
Date: 2014
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