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Fraud Education: A Module-Based Approach For All Business Majors

Author

Listed:
  • Sean Andre
  • Aaron Pennington
  • Becky L. Smith

Abstract

Every two years, the Association of Certified Fraud Examiners produces a Report to the Nations on Occupational Fraud and Abuse. The most recent report reveals several trends including the type of frauds being perpetrated, profiles of perpetrators, and industries hardest hit by occupational frauds. Although many accounting programs are now including courses in financial fraud as part of their curricula, students in other business majors could also greatly benefit from learning about the impact of fraud on businesses. Using the Report to the Nations as a guide, this paper identifies trends in occupational fraud and suggests a method for integrating fraud prevention and detection education into the undergraduate curricula of non-accounting business majors.

Suggested Citation

  • Sean Andre & Aaron Pennington & Becky L. Smith, 2014. "Fraud Education: A Module-Based Approach For All Business Majors," Business Education and Accreditation, The Institute for Business and Finance Research, vol. 6(1), pages 81-94.
    • Handle: RePEc:ibf:beaccr:v:6:y:2014:i:1:p:81-94
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    References listed on IDEAS

    as
    1. Hassink, Harold F.D. & Bollen, Laury H. & Meuwissen, Roger H.G. & de Vries, Meinderd J., 2009. "Corporate fraud and the audit expectations gap: A study among business managers," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 18(2), pages 85-100.
    2. Holtfreter, Kristy, 2005. "Is occupational fraud "typical" white-collar crime? A comparison of individual and organizational characteristics," Journal of Criminal Justice, Elsevier, vol. 33(4), pages 353-365.
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    More about this item

    Keywords

    Fraud; Curriculum; Accounting; Business Major; Education;
    All these keywords.

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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