Abstract:

This study aims to investigate the courses and course contents of master programs in forensic accounting offered by the universities abroad to provide a curriculum model for a similar program to be offered in Turkey. In this research, the curricula of 23 universities in the USA, Australia, the United Kingdom, and Canada, including six universities offering accounting programs with a concentration on forensic accounting and 17 universities with forensic accounting master's programs, were examined. Based on the content analysis conducted, a curriculum model was developed for ten core courses and two elective courses to be included in the first forensic accounting master's program that will be offered in the following years in Turkey, and for the minimum content of these courses. Finally, the core courses included in the curriculum were matched with the program learning outcomes and the knowledge sets that all forensic accountants should have.

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