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