Fraudulent Financial Reporting: Education's Response to a National Problem

Abstract In this article, we report the results of a survey addressing the responses of accounting educators to the report by the National Commission on Fraudulent Financial Reporting. The survey distinguished between factors that cause fraudulent reporting and strategies that prevent or detect fraudulence in determining course coverage. The findings revealed that institutions with different types of accreditation differ significantly in their course coverage. Results also showed that most coverage occurs in auditing courses.