Should Forensic Accounting Be Included in Curricula of Accounting Departments: the Case of Saudi Arabia

Abstract

The objective of this research paper is to define the significance of forensic accounting and reflecting the need of including forensic accounting in the curricula of accounting departments in universities in the Kingdom of Saudi Arabia. The research followed the descriptive analytical approach. The research community consisted of a sample representative of faculty members in the accounting departments of universities in the Kingdom. Where (150) questionnaires were distributed and (126) questionnaires were collected, i.e., a response rate of (84%). The research employed the (SPSS) program to analyze and test its hypotheses, such as "There is no knowledge of the importance of forensic accounting among accounting department staff of Kingdom of Saudi Arabia universities". The research has reached several results, the most important of which are: all faculty members in accounting departments at universities in the Kingdom are aware of the significance of forensic accounting, and they agreed that it should be included in the accounting education curriculum. Finally, the research calls for numerous recommendations, the most important of which are: setting specific and clear plans for how to include forensic accounting in the accounting curricula in accounting departments in universities in the Kingdom, and organizing more (conferences, researches, training courses, workshops...) by accounting departments in universities in the Kingdom and other bodies that regulate the profession of accounting in the field of forensic accounting to further demonstrate its real significance.