International Journal of Emerging Research in Engineering, Science, and Management
Vol. 4, Issue 4, pp. 18-24, Oct-Dec 2025.
https://doi.org/10.58482/ijeresm.v4i4.3

Received: 02 Oct 2025 | Revised: 17 Dec 2025 | Accepted: 22 Dec 2025 | Published: 29 Dec 2025

This work is licensed under a Creative Commons Attribution 4.0 International License.

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Forensic Accounting in Education: Empirical Evidence from Higher Education Institutions in Karnataka

Usha C.

DOS&R in Commerce, Karnataka State Open University, Mysuru, Karnataka, India

Abstract: Forensic accounting has emerged as an important area of study in commerce education due to the increasing complexity of financial fraud and corporate malpractice. The present study examines the awareness, curriculum inclusion, resource availability, and overall effectiveness of forensic accounting education among academicians and students of higher education institutions in Karnataka. Primary data were collected using a structured questionnaire from 189 academicians and 180 students through a Google Form survey. A quantitative approach was adopted, and the data were analysed using reliability analysis, one-sample t-test, and multiple regression techniques. The findings of the study reveal that curriculum inclusion has the highest impact on the effectiveness of forensic accounting education, followed by awareness and resource availability. The regression model indicates a strong relationship among the variables, explaining 90 percent of the variation in effectiveness. The results highlight the need to strengthen forensic accounting education through structured curriculum integration, awareness programmes, and adequate institutional support. The study concludes that enhancing forensic accounting education can equip students with essential skills for fraud detection and financial investigation, thereby improving their professional readiness in commerce.

Keywords: Commerce Education, Curriculum Inclusion, Forensic Accounting, Resource Availability.

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