West Virginia University: Forensic Accounting and Fraud Investigation (FAFI)
In the summer of 2003, in the wake of Enron, WorldCom, Adelphia, and other high profile corporate fraud allegations, West Virginia University's (WVU) Division of Accounting launched an effort to develop a new academic program to address the challenges facing professional accountants and auditor...
Gespeichert in:
| Veröffentlicht in: | Issues in accounting education 2008-11, Vol.23 (4), p.573-580 |
|---|---|
| Hauptverfasser: | , , |
| Format: | Artikel |
| Sprache: | eng |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Tags: |
Tag hinzufügen
Keine Tags, Fügen Sie den ersten Tag hinzu!
|
| container_end_page | 580 |
|---|---|
| container_issue | 4 |
| container_start_page | 573 |
| container_title | Issues in accounting education |
| container_volume | 23 |
| creator | Fleming, A. Scott Pearson, Timothy A Riley, Richard A |
| description | In the summer of 2003, in the wake of Enron, WorldCom, Adelphia, and other high profile corporate fraud allegations, West Virginia University's (WVU) Division of Accounting launched an effort to develop a new academic program to address the challenges facing professional accountants and auditors. To implement the curriculum and accomplish that goal, Division Director at the time, Ann Pushkin, solicited the participation of Bonnie Morris, a professor with an information systems and continuous auditing background, an Richard Riley, who had been providing litigation advisory consulting services to practicing attorneys. WVU believes that the long-term sustainability of the specialized field of fraud and forensic accounting will depend on the ability to test those tools and techniques currently used in the field, as well as the ability to research new innovative ideas to fraud and forensic accounting issues. For their society, the need for trained fraud and forensic experts continues to grow. |
| doi_str_mv | 10.2308/iace.2008.23.4.573 |
| format | Article |
| fullrecord | <record><control><sourceid>proquest_cross</sourceid><recordid>TN_cdi_proquest_journals_210914096</recordid><sourceformat>XML</sourceformat><sourcesystem>PC</sourcesystem><sourcerecordid>1613190651</sourcerecordid><originalsourceid>FETCH-LOGICAL-c254t-965d5693619b40cb5d8913ff524abcfe10c0ac469d81cffb6529bfa92d4930813</originalsourceid><addsrcrecordid>eNpFkM1LxDAUxIMoWFfvsqfFe-vLd3KUxS9Y8OLqMaRpIlm0W5OusP-9KRU8PQZm5g0_hJYYGkJB3UbrfEMAVJENa7ikJ6jCnKtaakVPUQWS6ppiSc7RRc47AOCS4wpdv_s8rt5i-oh9tKttH398ynE8XqKzYD-zv_q7C7R9uH9dP9Wbl8fn9d2mdoSzsdaCd1xoKrBuGbiWd0pjGgInzLYueAwOrGNCdwq7EFrBiW6D1aRjugzHdIFu5t4h7b8PZYzZ7Q-pLy8NwaAxAy2Kicwml_Y5Jx_MkOKXTUeDwUwAzATATACKNMwUACW0nENdHP4Diiugkv4CjDNV5A</addsrcrecordid><sourcetype>Aggregation Database</sourcetype><iscdi>true</iscdi><recordtype>article</recordtype><pqid>210914096</pqid></control><display><type>article</type><title>West Virginia University: Forensic Accounting and Fraud Investigation (FAFI)</title><source>Business Source Complete</source><creator>Fleming, A. Scott ; Pearson, Timothy A ; Riley, Richard A</creator><creatorcontrib>Fleming, A. Scott ; Pearson, Timothy A ; Riley, Richard A</creatorcontrib><description>In the summer of 2003, in the wake of Enron, WorldCom, Adelphia, and other high profile corporate fraud allegations, West Virginia University's (WVU) Division of Accounting launched an effort to develop a new academic program to address the challenges facing professional accountants and auditors. To implement the curriculum and accomplish that goal, Division Director at the time, Ann Pushkin, solicited the participation of Bonnie Morris, a professor with an information systems and continuous auditing background, an Richard Riley, who had been providing litigation advisory consulting services to practicing attorneys. WVU believes that the long-term sustainability of the specialized field of fraud and forensic accounting will depend on the ability to test those tools and techniques currently used in the field, as well as the ability to research new innovative ideas to fraud and forensic accounting issues. For their society, the need for trained fraud and forensic experts continues to grow.</description><identifier>ISSN: 0739-3172</identifier><identifier>EISSN: 1558-7983</identifier><identifier>DOI: 10.2308/iace.2008.23.4.573</identifier><language>eng</language><publisher>Sarasota: American Accounting Association</publisher><subject>Accounting ; Active Learning ; Auditing ; Betriebswirtschaft ; Betriebswirtschaftslehre ; Betrug ; Charts ; Classroom management ; Colleges & universities ; Core curriculum ; Criminal investigations ; Curriculum development ; Cybercrime ; Educational Environment ; Evidence ; Examiners ; Financial analysis ; Flow Charts ; Forensic accounting ; Fraud ; Fraud prevention ; Higher education ; Information technology ; Justice ; Learning Activities ; Organic Chemistry ; Partnerships in Education ; Persuasive Discourse ; R&D ; Research & development ; Research and Development ; Risk Assessment ; Students ; Studium ; Systems Analysis ; Technical Writing ; Thinking Skills ; Universität ; USA ; West Virginia ; Wirtschaftsprüfung</subject><ispartof>Issues in accounting education, 2008-11, Vol.23 (4), p.573-580</ispartof><rights>Copyright American Accounting Association Nov 2008</rights><lds50>peer_reviewed</lds50><woscitedreferencessubscribed>false</woscitedreferencessubscribed><citedby>FETCH-LOGICAL-c254t-965d5693619b40cb5d8913ff524abcfe10c0ac469d81cffb6529bfa92d4930813</citedby></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Tsyndetics_thumb_exl</thumbnail><link.rule.ids>314,780,784,27924,27925</link.rule.ids><backlink>$$Uhttp://www.fachportal-paedagogik.de/fis_bildung/suche/fis_set.html?FId=858037$$DAccess content in the German Education Portal$$Hfree_for_read</backlink></links><search><creatorcontrib>Fleming, A. Scott</creatorcontrib><creatorcontrib>Pearson, Timothy A</creatorcontrib><creatorcontrib>Riley, Richard A</creatorcontrib><title>West Virginia University: Forensic Accounting and Fraud Investigation (FAFI)</title><title>Issues in accounting education</title><description>In the summer of 2003, in the wake of Enron, WorldCom, Adelphia, and other high profile corporate fraud allegations, West Virginia University's (WVU) Division of Accounting launched an effort to develop a new academic program to address the challenges facing professional accountants and auditors. To implement the curriculum and accomplish that goal, Division Director at the time, Ann Pushkin, solicited the participation of Bonnie Morris, a professor with an information systems and continuous auditing background, an Richard Riley, who had been providing litigation advisory consulting services to practicing attorneys. WVU believes that the long-term sustainability of the specialized field of fraud and forensic accounting will depend on the ability to test those tools and techniques currently used in the field, as well as the ability to research new innovative ideas to fraud and forensic accounting issues. For their society, the need for trained fraud and forensic experts continues to grow.</description><subject>Accounting</subject><subject>Active Learning</subject><subject>Auditing</subject><subject>Betriebswirtschaft</subject><subject>Betriebswirtschaftslehre</subject><subject>Betrug</subject><subject>Charts</subject><subject>Classroom management</subject><subject>Colleges & universities</subject><subject>Core curriculum</subject><subject>Criminal investigations</subject><subject>Curriculum development</subject><subject>Cybercrime</subject><subject>Educational Environment</subject><subject>Evidence</subject><subject>Examiners</subject><subject>Financial analysis</subject><subject>Flow Charts</subject><subject>Forensic accounting</subject><subject>Fraud</subject><subject>Fraud prevention</subject><subject>Higher education</subject><subject>Information technology</subject><subject>Justice</subject><subject>Learning Activities</subject><subject>Organic Chemistry</subject><subject>Partnerships in Education</subject><subject>Persuasive Discourse</subject><subject>R&D</subject><subject>Research & development</subject><subject>Research and Development</subject><subject>Risk Assessment</subject><subject>Students</subject><subject>Studium</subject><subject>Systems Analysis</subject><subject>Technical Writing</subject><subject>Thinking Skills</subject><subject>Universität</subject><subject>USA</subject><subject>West Virginia</subject><subject>Wirtschaftsprüfung</subject><issn>0739-3172</issn><issn>1558-7983</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>2008</creationdate><recordtype>article</recordtype><sourceid>8G5</sourceid><sourceid>ABUWG</sourceid><sourceid>AFKRA</sourceid><sourceid>AZQEC</sourceid><sourceid>BEC</sourceid><sourceid>BENPR</sourceid><sourceid>CCPQU</sourceid><sourceid>DWQXO</sourceid><sourceid>GNUQQ</sourceid><sourceid>GUQSH</sourceid><sourceid>M2O</sourceid><recordid>eNpFkM1LxDAUxIMoWFfvsqfFe-vLd3KUxS9Y8OLqMaRpIlm0W5OusP-9KRU8PQZm5g0_hJYYGkJB3UbrfEMAVJENa7ikJ6jCnKtaakVPUQWS6ppiSc7RRc47AOCS4wpdv_s8rt5i-oh9tKttH398ynE8XqKzYD-zv_q7C7R9uH9dP9Wbl8fn9d2mdoSzsdaCd1xoKrBuGbiWd0pjGgInzLYueAwOrGNCdwq7EFrBiW6D1aRjugzHdIFu5t4h7b8PZYzZ7Q-pLy8NwaAxAy2Kicwml_Y5Jx_MkOKXTUeDwUwAzATATACKNMwUACW0nENdHP4Diiugkv4CjDNV5A</recordid><startdate>20081101</startdate><enddate>20081101</enddate><creator>Fleming, A. Scott</creator><creator>Pearson, Timothy A</creator><creator>Riley, Richard A</creator><general>American Accounting Association</general><scope>9S6</scope><scope>AAYXX</scope><scope>CITATION</scope><scope>0-V</scope><scope>3V.</scope><scope>7WY</scope><scope>7WZ</scope><scope>7X1</scope><scope>7XB</scope><scope>87Z</scope><scope>88B</scope><scope>8A9</scope><scope>8AO</scope><scope>8FK</scope><scope>8FL</scope><scope>8G5</scope><scope>ABUWG</scope><scope>AFKRA</scope><scope>ALSLI</scope><scope>ANIOZ</scope><scope>AZQEC</scope><scope>BEC</scope><scope>BENPR</scope><scope>BEZIV</scope><scope>CCPQU</scope><scope>CJNVE</scope><scope>DWQXO</scope><scope>FRAZJ</scope><scope>FRNLG</scope><scope>F~G</scope><scope>GNUQQ</scope><scope>GUQSH</scope><scope>K60</scope><scope>K6~</scope><scope>L.-</scope><scope>M0C</scope><scope>M0P</scope><scope>M2O</scope><scope>MBDVC</scope><scope>PADUT</scope><scope>PQBIZ</scope><scope>PQBZA</scope><scope>PQEDU</scope><scope>PQEST</scope><scope>PQQKQ</scope><scope>PQUKI</scope><scope>PRINS</scope><scope>PYYUZ</scope><scope>Q9U</scope><scope>S0X</scope></search><sort><creationdate>20081101</creationdate><title>West Virginia University</title><author>Fleming, A. Scott ; Pearson, Timothy A ; Riley, Richard A</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-LOGICAL-c254t-965d5693619b40cb5d8913ff524abcfe10c0ac469d81cffb6529bfa92d4930813</frbrgroupid><rsrctype>articles</rsrctype><prefilter>articles</prefilter><language>eng</language><creationdate>2008</creationdate><topic>Accounting</topic><topic>Active Learning</topic><topic>Auditing</topic><topic>Betriebswirtschaft</topic><topic>Betriebswirtschaftslehre</topic><topic>Betrug</topic><topic>Charts</topic><topic>Classroom management</topic><topic>Colleges & universities</topic><topic>Core curriculum</topic><topic>Criminal investigations</topic><topic>Curriculum development</topic><topic>Cybercrime</topic><topic>Educational Environment</topic><topic>Evidence</topic><topic>Examiners</topic><topic>Financial analysis</topic><topic>Flow Charts</topic><topic>Forensic accounting</topic><topic>Fraud</topic><topic>Fraud prevention</topic><topic>Higher education</topic><topic>Information technology</topic><topic>Justice</topic><topic>Learning Activities</topic><topic>Organic Chemistry</topic><topic>Partnerships in Education</topic><topic>Persuasive Discourse</topic><topic>R&D</topic><topic>Research & development</topic><topic>Research and Development</topic><topic>Risk Assessment</topic><topic>Students</topic><topic>Studium</topic><topic>Systems Analysis</topic><topic>Technical Writing</topic><topic>Thinking Skills</topic><topic>Universität</topic><topic>USA</topic><topic>West Virginia</topic><topic>Wirtschaftsprüfung</topic><toplevel>peer_reviewed</toplevel><toplevel>online_resources</toplevel><creatorcontrib>Fleming, A. Scott</creatorcontrib><creatorcontrib>Pearson, Timothy A</creatorcontrib><creatorcontrib>Riley, Richard A</creatorcontrib><collection>FIS Bildung Literaturdatenbank</collection><collection>CrossRef</collection><collection>ProQuest Social Sciences Premium Collection【Remote access available】</collection><collection>ProQuest Central (Corporate)</collection><collection>Access via ABI/INFORM (ProQuest)</collection><collection>ABI/INFORM Global (PDF only)</collection><collection>Accounting & Tax (ProQuest Database)</collection><collection>ProQuest Central (purchase pre-March 2016)</collection><collection>ABI/INFORM Collection</collection><collection>Education Database (Alumni Edition)</collection><collection>Accounting & Tax Database (Alumni Edition)</collection><collection>ProQuest Pharma Collection</collection><collection>ProQuest Central (Alumni) (purchase pre-March 2016)</collection><collection>ABI/INFORM Collection (Alumni Edition)</collection><collection>Research Library (Alumni Edition)</collection><collection>ProQuest Central (Alumni Edition)</collection><collection>ProQuest Central</collection><collection>Social Science Premium Collection</collection><collection>Accounting, Tax & Banking Collection</collection><collection>ProQuest Central Essentials</collection><collection>eLibrary</collection><collection>ProQuest Central</collection><collection>ProQuest Business Premium Collection</collection><collection>ProQuest One Community College</collection><collection>Education Collection (Proquest) (PQ_SDU_P3)</collection><collection>ProQuest Central</collection><collection>Accounting, Tax & Banking Collection (Alumni)</collection><collection>Business Premium Collection (Alumni)</collection><collection>ABI/INFORM Global (Corporate)</collection><collection>ProQuest Central Student</collection><collection>Research Library Prep</collection><collection>ProQuest Business Collection (Alumni Edition)</collection><collection>ProQuest Business Collection</collection><collection>ABI/INFORM Professional Advanced</collection><collection>ABI/INFORM Global</collection><collection>Education Database</collection><collection>ProQuest Research Library</collection><collection>Research Library (Corporate)</collection><collection>Research Library China</collection><collection>One Business</collection><collection>ProQuest One Business (Alumni)</collection><collection>ProQuest One Education</collection><collection>ProQuest One Academic Eastern Edition (DO NOT USE)</collection><collection>ProQuest One Academic</collection><collection>ProQuest One Academic UKI Edition</collection><collection>ProQuest Central China</collection><collection>ABI/INFORM Collection China</collection><collection>ProQuest Central Basic</collection><collection>SIRS Editorial</collection><jtitle>Issues in accounting education</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>Fleming, A. Scott</au><au>Pearson, Timothy A</au><au>Riley, Richard A</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>West Virginia University: Forensic Accounting and Fraud Investigation (FAFI)</atitle><jtitle>Issues in accounting education</jtitle><date>2008-11-01</date><risdate>2008</risdate><volume>23</volume><issue>4</issue><spage>573</spage><epage>580</epage><pages>573-580</pages><issn>0739-3172</issn><eissn>1558-7983</eissn><abstract>In the summer of 2003, in the wake of Enron, WorldCom, Adelphia, and other high profile corporate fraud allegations, West Virginia University's (WVU) Division of Accounting launched an effort to develop a new academic program to address the challenges facing professional accountants and auditors. To implement the curriculum and accomplish that goal, Division Director at the time, Ann Pushkin, solicited the participation of Bonnie Morris, a professor with an information systems and continuous auditing background, an Richard Riley, who had been providing litigation advisory consulting services to practicing attorneys. WVU believes that the long-term sustainability of the specialized field of fraud and forensic accounting will depend on the ability to test those tools and techniques currently used in the field, as well as the ability to research new innovative ideas to fraud and forensic accounting issues. For their society, the need for trained fraud and forensic experts continues to grow.</abstract><cop>Sarasota</cop><pub>American Accounting Association</pub><doi>10.2308/iace.2008.23.4.573</doi><tpages>8</tpages></addata></record> |
| fulltext | fulltext |
| identifier | ISSN: 0739-3172 |
| ispartof | Issues in accounting education, 2008-11, Vol.23 (4), p.573-580 |
| issn | 0739-3172 1558-7983 |
| language | eng |
| recordid | cdi_proquest_journals_210914096 |
| source | Business Source Complete |
| subjects | Accounting Active Learning Auditing Betriebswirtschaft Betriebswirtschaftslehre Betrug Charts Classroom management Colleges & universities Core curriculum Criminal investigations Curriculum development Cybercrime Educational Environment Evidence Examiners Financial analysis Flow Charts Forensic accounting Fraud Fraud prevention Higher education Information technology Justice Learning Activities Organic Chemistry Partnerships in Education Persuasive Discourse R&D Research & development Research and Development Risk Assessment Students Studium Systems Analysis Technical Writing Thinking Skills Universität USA West Virginia Wirtschaftsprüfung |
| title | West Virginia University: Forensic Accounting and Fraud Investigation (FAFI) |
| url | https://sfx.bib-bvb.de/sfx_tum?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&ctx_tim=2024-12-20T18%3A26%3A55IST&url_ver=Z39.88-2004&url_ctx_fmt=infofi/fmt:kev:mtx:ctx&rfr_id=info:sid/primo.exlibrisgroup.com:primo3-Article-proquest_cross&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=West%20Virginia%20University:%20Forensic%20Accounting%20and%20Fraud%20Investigation%20(FAFI)&rft.jtitle=Issues%20in%20accounting%20education&rft.au=Fleming,%20A.%20Scott&rft.date=2008-11-01&rft.volume=23&rft.issue=4&rft.spage=573&rft.epage=580&rft.pages=573-580&rft.issn=0739-3172&rft.eissn=1558-7983&rft_id=info:doi/10.2308/iace.2008.23.4.573&rft_dat=%3Cproquest_cross%3E1613190651%3C/proquest_cross%3E%3Curl%3E%3C/url%3E&disable_directlink=true&sfx.directlink=off&sfx.report_link=0&rft_id=info:oai/&rft_pqid=210914096&rft_id=info:pmid/&rfr_iscdi=true |