چکیده (انگلیسی):

Recently, members of the Christos M. Cotsakos College of Business, Department of Accounting
and Law, have been approached by IRS and accounting practitioners concerning the addition of
fraud and forensic accounting courses to the curriculum. This seems to be a new trend in
expanding the education and training of accounting majors as evidenced by a U.S. Department of
Justice, NIJ Special Report titled, “Education and Training in Fraud and Forensic Accounting: A
Guide for Educational Institutions, Stakeholder Organizations, faculty and Students.” The
December 20, 2005 Draft Report provides that as a result of recent corporate scandals, there has
been a substantial increase in both legal and regulatory requirements. “These requirements
address internal controls for detecting and deterring fraud and encourage financial statement
auditors to be more aggressive in searching for fraud.” Students desirous of becoming “CSI
Accountants” are in need of a better understanding surrounding the field and the knowledge and
skills required to succeed. This paper will begin with a brief mention of various financial
scandals and certain regulatory requirements which followed. The motivation for a need for this
new educational training will then be reviewed along with the problems faced by institutions of
higher education when adding new courses and changing current curriculum. Finally, a brief
overview of the contents of the NIJ Report will be made