Role of ethics education in accounting fraud prevention

Researchers at SUNY Polytechnic Institute are advocating for the integration of ethics education throughout accounting curricula to better prevent workplace fraud. They propose using the 'Fraud Triangle' framework to help students recognize ethical risks across various business disciplines.
Why it matters
Improving ethical training in business education is essential for mitigating corporate fraud and fostering integrity in financial systems.
edited by Lisa Lock , reviewed by Andrew Zinin
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Add as preferred source Credit: Pixabay/CC0 Public Domain Two SUNY Polytechnic Institute (SUNY Poly) College of Business faculty members are exploring how integrating ethics and values throughout accounting and business education can better prepare students to recognize and prevent fraud in the workplace.
Dr. Katie Matt, assistant professor of accounting, and Dr. Lisa Berardino, associate professor of management, co-authored "An Integrated Approach to Developing Students' Ethical Values for Accounting Fraud Prevention: Aligning Course Learning Objectives with the Elements of Fraud," published in the Business Education Innovation Journal .
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