DOI: 10.5176/2251-1997_AF13.44

Authors: Yanti Puji Astutie, Yuni Utami

Abstract:

The main objective of this paper is to gain clearer understanding of the main traits and core skills that forensic accountants are expected to possess for the varied investigative
matters for which they are retained. This paper investigated the differences preference between four groups about characteristic and relevant skills that should possesed by forensic accountants. The four groups which held as respondents are forensic accounting practitioners, accounting academicians, attorneys, and society. The paper describes in detail the key findings and identities areas for further investigation. Survey developed by online method using surveymonkey.com. The results of the present study provide much needed guidance to educators for the development of the forensic accounting curriculum by identifying pertinent skills to accompany a program of study. Findings of the paper result indicate that practitioners and academics agree that analysis and synthesis result of discovery, critical thinking, investigative flexibility, and legal knowledge and insight are important skills of forensic accountants. Attorneys and society rated analysis and synthesis
result of discovery as less important than academics. These results show that some skills are relevant and important to the outcome of forensic accounting education

Keywords: forensic accountant, relevant skills, characteristics, financial deception, fraud

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