Title

Graduate accounting student's perception of IT forensics: A multi-dimensional analysis.

SelectedWorks Author Profiles:

Grover S. Kearns

Document Type

Article

Publication Date

2009

Date Issued

January 2009

Date Available

July 2014

ISSN

1558-7215

Abstract

Forensics and information technology (IT) have become increasingly important to accountants and auditors. Undergraduate accounting students are introduced to general IT topics but discussion of forensic knowledge is limited. A few schools have introduced an undergraduate major in forensic accounting. Some graduate schools offer accounting students an emphasis in forensic or fraud accounting that includes instruction in forensics and information technology. When students do not view the IT topics as being equally important to their careers as traditional accounting topics, these attitudes may reduce the quality of the course. In an effort to assess student attitudes, a survey of 46 graduate accounting students was conducted to measure two dimensions − knowledge and skills and interest and enjoyment − along nine common topics found in a forensics IT course. The association of the two dimensions was then measured. Also, the relationship between IT attitudes and the nine topics was measured along both dimensions. Fifteen hypotheses are presented and tested. Results are discussed to posit what instructors can do in order to increase the quality of the class and the positive perception of IT for accounting students.

Comments

Abstract only. Full-text article is available only through licensed access provided by the publisher. Published in Journal of Digital Forensics, Security and Law, 4(1), 5-37. Members of the USF System may access the full-text of the article through the authenticated link provided.

Language

en_US

Publisher

Association of Digital Forensics, Security and Law

Creative Commons License

Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License
This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License.