Fraud Prevention Education in the Accounting Curriculum

Authors

Linda Lee Larson, Central Washington University

Department or Administrative Unit

Accounting

Document Type

Article

Author Copyright

Copyright © 2006 Institute of Management Accountants

Publication Date

11-2006

Journal

Strategic Finance

Abstract

In the last several years, the importance of preventing and detecting fraud has been brought home as never before. Articles on Enron, Tyco, WorldCom, and other accounting-related scandals have recently appeared in the pages of many newspapers and magazines, including Strategic Finance. Top company executives are being tried and sent to jail for “cooking the books.” These high-profile cases have made the general public aware of the importance of proper accounting procedures and internal controls and led to the passage of the Sarbanes-Oxley Act of 2002. Therefore, education in the prevention and detection of fraud should be incorporated into the college accounting curriculum.

Comments

This article was originally published in Strategic Finance. The full-text article from the publisher can be found here.

Due to copyright restrictions, this article is not available for free download from ScholarWorks @ CWU.

Recommended Citation

Larson, L.L. (2006). Fraud Prevention Education in the Accounting Curriculum. Strategic Finance, 88(5), 16-17.