Title: Whistleblowing, fraud and forensic accounting subjects: a perception of accounting students in East Java, Indonesia

Authors: Saarce Elsye Hatane; Juan Michael; Agustino Leo Sutanto; Hendri Kwistianus; Hatane Semuel

Addresses: Accounting Study Program, School of Business and Management, Petra Christian University, Indonesia ' Graduate of Accounting Business Program, School of Business and Management, Petra Christian University, Indonesia ' Graduate of Accounting Business Program, School of Business and Management, Petra Christian University, Indonesia ' Accounting Study Program, School of Business and Management, Petra Christian University, Indonesia ' School of Business and Management, Petra Christian University, Indonesia

Abstract: This study aims to ascertain the factors that influence students' attitudes towards engaging in or refraining from whistleblowing and the factors that contribute to the incorporation of fraud and forensic accounting subjects. This study employs a survey-based approach from 101 active accounting students from East Java, Indonesia universities, focusing on the Surabaya area and its surrounding regions. The integration variable of forensic accounting topics in the curriculum includes three indicators. The student perception variable includes six indicators related to forensic accounting topics. Four indicators are formulated to identify the variables motivating students to whistleblowing. Four indicators explain the factors that discourage students from engaging in whistleblowing. This study highlights the significance of implementing an accounting curriculum to adequately train future accountants in effectively combating fraud. Future studies can utilise these indicators to examine the influence between variables and other pertinent causal relationships.

Keywords: forensic accounting; fraud; whistleblowing; accounting curriculum; Indonesia.

DOI: 10.1504/IJEED.2025.147060

International Journal of Education Economics and Development, 2025 Vol.16 No.3, pp.372 - 398

Received: 13 Oct 2023
Accepted: 07 Feb 2024
Published online: 10 Jul 2025 *