The Development of Case Assignment in Forensic Accounting Education
- DOI
- 10.2991/aebmr.k.200915.090How to use a DOI?
- Keywords
- forensic accounting education, corporate governance, students, practitioners
- Abstract
This paper studies for the develop of good materials and tools in forensic accounting education based on the Japanese cases. We use undergraduate students as respondents. In this paper, we suggested the case assignment that was developed by the past fraud cases, as the proposed educational material and examined the effect of respondents. At this time, the examination was enforced for the respondents from the practitioners and accounting students in Indonesia, whose economy has been developing rapidly. We found the interesting results as follows; (1) there is the difference of decision-making between case situations to manipulate financial numbers. (2) practitioners tend to more sympathize with a company and a fraudster who manipulate the financial number than students. In the other hand, (3) students tend to feel more pressured to the authority or higher position in a company.
- Copyright
- © 2020, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Masako Saito AU - Sekar Mayangsari PY - 2020 DA - 2020/09/15 TI - The Development of Case Assignment in Forensic Accounting Education BT - Proceedings of the International Conference on Management, Accounting, and Economy (ICMAE 2020) PB - Atlantis Press SP - 393 EP - 396 SN - 2352-5428 UR - https://doi.org/10.2991/aebmr.k.200915.090 DO - 10.2991/aebmr.k.200915.090 ID - Saito2020 ER -