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- Title
Legal and Regulatory Environments and Ethics: Essential Components of a Fraud and Forensic Accounting Curriculum.
- Authors
Curtis, George E.
- Abstract
The article discusses topics in criminology and law that should be included in a fraud and forensic accounting curriculum. Topics discussed include civil and criminal laws regarding fraud and white collar crime; financial information gathering and privacy issues; federal regulatory and professional standards related to corporate governance; civil and criminal procedure as they relate to forensic accountants of other expert witnesses; the rules of evidence; and ethical considerations in forensic accounting.
- Subjects
UNITED States; FORENSIC accounting; ACCOUNTING education; WHITE collar crimes -- Law &; legislation; FRAUD investigation; ACCOUNTING laws; RIGHT of privacy; CURRICULUM planning
- Publication
Issues in Accounting Education, 2008, Vol 23, Issue 4, p535
- ISSN
0739-3172
- Publication type
Article
- DOI
10.2308/iace.2008.23.4.535