A study of modular contents and related teaching techniques in fraud & forensic accounting education from North American academicians’ perspective

This study evaluates the effectiveness and links the modular contents and teaching techniques in forensic accounting education from the viewpoint of North American university faculty. In response to rising demand for forensic accountants due to high-profile financial scandals, this research seeks to better prepare graduates for roles in fraud detection and prevention globally. A cross-sectional survey of 1,000 faculty from USA and Canada specializing in auditing and forensic accounting in 2024 assessed curriculum relevance and teaching effectiveness. Statistical tests, including One-Way ANOVA and K-W Chi-Square tests, analyzed differences in mean Likert scale rankings of 11 content modules and ratings of 10 teaching methods as linked to modular contents. Results indicate a strong preference for interactive and practical learning strategies, such as case studies, simulations, and digital forensic tools, especially within modules on forensic accounting fundamentals, fraud schemes, and digital forensics. Among the 11 modules and 44 topical areas, the module on fraud schemes recognition and prevention ranked highest. Of the 10 teaching techniques evaluated, integrating case studies, interactive resources, and visual aids proved most effective, while non-fraud forensic accounting modules were rated lowest, suggesting a need for targeted pedagogical enhancement. The study also highlights a preference for practitioners with advanced degrees to teach forensic accounting, emphasizing hands-on experience and specialized training. A multidisciplinary approach that blends accounting, law, finance, and criminal justice is favored. The unique contribution of this research lies in its module-specific, empirical ranking of teaching techniques, offering evidence-based guidance for curriculum designers and providing a timely benchmark for forensic accounting education. This study should be considered as a preliminary baseline study that suggests a recommendation that future research examine curriculum changes in the US or Canada.