Λεπτομέρειες βιβλιογραφικής εγγραφής
| Τίτλος: |
Toward Integration of Blockchain, Cryptocurrencies into Forensic Accounting Education. |
| Συγγραφείς: |
Rezaee, Zabihollah, Wang, Jim |
| Πηγή: |
Journal of Forensic Accounting Research; 2024, Vol. 9 Issue 1, p445-469, 25p |
| Θεματικοί όροι: |
Forensic accounting, Accounting education, Cryptocurrencies, Blockchains, Accountants |
| Περίληψη: |
Blockchain and cryptocurrency knowledge and skills are important for forensic accountants. We examine the integration of blockchain and cryptocurrency topics into forensic accounting education by (1) reviewing the literature to identify a list of blockchain and cryptocurrency topics that could be incorporated into forensic accounting education, (2) investigating the forensic accounting curriculum of universities worldwide in their coverage of blockchain and cryptocurrencies topics, and (3) presenting important topics in blockchain and cryptocurrencies that could be taught in related courses with a keen focus on the module approach. Among 20 universities with forensic accounting programs in China, only four provide stand-alone blockchain and cryptocurrency courses compared with 25 out of 58 forensic accounting programs in the United States that offer stand-alone blockchain and cryptocurrency courses. Our results highlight the importance of integrating blockchain and cryptocurrency content into forensic accounting education to provide the skills to deter, detect, and prevent fraud. Data Availability: Data are available from the public sources. JEL Classifications: M41; M42. [ABSTRACT FROM AUTHOR] |
|
Copyright of Journal of Forensic Accounting Research is the property of American Accounting Association and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) |
| Βάση Δεδομένων: |
Complementary Index |