Abstract

Forensic accounting plays a vital role in detecting fincrime, corporate governance and financial transparency. However, it is yet to be incorporated into the curricula of higher institutions in many developing nations including India. This lack of exposure creates a unique gap between the fraud examination skills needed in the field and the limited exposure students get in traditional accounting programs. This study identifies this gap as the “missing link” and examines the feasibility of incorporating forensic accounting into higher education in India from the perspective of academicians. The study intends to investigate five aspects namely awareness of forensic accounting, perceived need of the subject, possibility of teaching it, challenges of teaching and its potential contribution to fraud prevention and financial transparency, thru a cross-sectional survey by way of a structured questionnaire to faculty in accounting, commerce and management. It also examines academic willingness to support such courses and explores if preparation and perceived impact predict such support. It concludes with policy recommendations such as forensic accounting in undergraduate and postgraduate programs.