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ABSTRACT: The following paper describes the promise and reality of creating fraud and forensic accounting courses and curriculum. The project was supported by the National Institute of Justice (NIJ), the research, development, and evaluation agency of the U.S. Department of Justice. The Model Curriculum guidelines were developed in three main phases: (1) constituting a planning panel to guide the project and selecting the members of a technical working group of subject matter experts, (2) developing the curriculum guidelines, and (3) field-testing those guidelines. This paper provides background and motivation for the project, an overview of the project processes, and the educational guidelines (outcomes) that were developed by experts in the field.
Kranacher et al. (Sat,) studied this question.