POIROT、PACIOLI与教育学：利用会计史构建法证会计入门课程

IF 16.4 1区化学 Q1 CHEMISTRY, MULTIDISCIPLINARY

Accounts of Chemical Research Pub Date : 2022-09-01 DOI:10.2308/aahj-2022-013

Frank Badua

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引用次数: 1

摘要

法务会计是一个预计将迅速发展的专业，其课程需求量很大。虽然会计系熟悉可以用来说明财务报表欺诈事件和调查的案例，但法证会计的全部范围包括考虑其他犯罪和不当行为。因此，Salmagundi的这篇文章提出了一种方法，通过提供各种媒体上的历史案例和资源列表供法医会计课程讲师使用，可以向学生介绍法医会计领域，如职业欺诈、腐败、网络犯罪、洗钱、欺诈三角、举报和作证。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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POIROT, PACIOLI, AND PEDAGOGY: USING ACCOUNTING HISTORY TO BUILD AN INTRODUCTORY FORENSIC ACCOUNTING COURSE

Forensic accounting is a specialization that is projected to grow rapidly, and courses for which are in great demand. While accounting faculty are familiar with cases that could be used to illustrate instances of and investigations into financial statement fraud, the full scope of forensic accounting includes consideration of other crimes and misdeeds. Hence, this Salmagundi article suggests an approach by which students can be introduced to forensic accounting areas such as occupational fraud, corruption, cybercrime, money laundering, the Fraud Triangle, whistle-blowing, and giving testimony, by providing a list of historical cases and resources in various media for the forensic accounting course instructor’s use.

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来源期刊

Accounts of Chemical Research 化学-化学综合

CiteScore

31.40

自引率

1.10%

发文量

312

审稿时长

2 months

期刊介绍： Accounts of Chemical Research presents short, concise and critical articles offering easy-to-read overviews of basic research and applications in all areas of chemistry and biochemistry. These short reviews focus on research from the author’s own laboratory and are designed to teach the reader about a research project. In addition, Accounts of Chemical Research publishes commentaries that give an informed opinion on a current research problem. Special Issues online are devoted to a single topic of unusual activity and significance. Accounts of Chemical Research replaces the traditional article abstract with an article "Conspectus." These entries synopsize the research affording the reader a closer look at the content and significance of an article. Through this provision of a more detailed description of the article contents, the Conspectus enhances the article's discoverability by search engines and the exposure for the research.