Proceedings of the International Conference on Management, Accounting, and Economy (ICMAE 2020)

The Development of Case Assignment in Forensic Accounting Education

Authors
Masako Saito, Sekar Mayangsari
Corresponding Author
Sekar Mayangsari
Available Online 15 September 2020.
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/).

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Volume Title
Proceedings of the International Conference on Management, Accounting, and Economy (ICMAE 2020)
Series
Advances in Economics, Business and Management Research
Publication Date
15 September 2020
ISBN
10.2991/aebmr.k.200915.090
ISSN
2352-5428
DOI
10.2991/aebmr.k.200915.090How to use a DOI?
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  -