Abstract: Computer forensics involves the investigation of digital sources to acquire evidence that can be used in a court of law. It can also be used to identify and respond to threats to hosts and systems. Accountants use computer forensics to investigate computer crime or misuse, theft of trade secrets, theft of or destruction of intellectual property, and fraud. Education of accountants to use forensic tools is a goal of the AICPA (American Institute of Certified Public Accountants). Accounting students, however, may not view information technology as vital to their career paths and need motivation to acquire forensic knowledge and skills. This paper presents a curriculum design methodology for teaching graduate accounting students computer forensics. The methodology is tested using perceptions of the students about the success of the methodology and their acquisition of forensics knowledge and skills. An important component of the pedagogical approach is the use of an annotated list of over 50 forensic web-based tools.
Article
Computer forensics for graduate accountants: A motivational curriculum design approach.
USF St. Petersburg campus Faculty Publications
Document Type
Article
Publication Date
2010
Disciplines
Abstract
Language
en_US
Publisher
Association of Digital Forensics, Security and Law
Creative Commons License
Creative Commons Attribution-Noncommercial-No Derivative Works 4.0
Citation Information
Kearns, G. S. (2010). Computer forensics for graduate accountants: A motivational curriculum design approach. Journal of Digital Forensics, Security & Law, 5(2), 63-75.
Abstract only. Full-text article is available only through licensed access provided by the publisher. Published in Journal of Digital Forensics, Security & Law, 5(2), 63-75. Members of the USF System may access the full-text of the article through the authenticated link provided.