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.

Keywords:
blockchain, cryptocurrency, forensic accounting education, accounting profession
This content is only available via PDF.
2024
You do not currently have access to this content.