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Volume:2, Issue:4
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Journal of European Economic History
2021, Volume:2, Issue:4 : 17-22
Research Article
The Role of Accounting Education in Preventing Corporate Fraud: Developing Ethical Judgment, Forensic Skills, and Professional Skepticism
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1
Department of Accounting & Professional Practice, Eastern Valley University, Guwahati, India
2
School of Business Ethics and Governance, Westbridge University, Accra, Ghana
3
Centre for Corporate Responsibility, Mediterranean Institute of Management, Amman, Jordan
Abstract

Corporate fraud continues to pose significant threats to organizational sustainability, investor confidence, and economic stability worldwide. High-profile accounting scandals have highlighted not only failures in corporate governance and regulatory oversight but also gaps in the ethical reasoning, professional judgment, and forensic competence of accounting professionals. In this context, accounting education plays a critical preventive role by shaping the knowledge, skills, and ethical orientation of future accountants. This paper examines the role of accounting education in preventing corporate fraud through the development of ethical awareness, professional skepticism, and fraud detection capabilities. Drawing on fraud theory, ethics education literature, and accounting pedagogy research, the study proposes a conceptual framework linking curriculum design, teaching strategies, and learning outcomes to fraud prevention effectiveness. The paper discusses pedagogical approaches such as ethics-integrated curricula, forensic accounting education, case-based learning, and experiential simulations. The study concludes that robust, ethics-centered accounting education is a foundational mechanism for long-term corporate fraud prevention and calls for systematic curriculum reforms and empirical research.

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