ABERDEEN, S.D. — Research co-authored by Dr. Eman Momeni, associate professor of accounting at Northern State University, has received national recognition from the American Accounting Association (AAA) for its contribution to fraud and forensic accounting education.

Momeni and co-author Mahmood Behnampour of the University of New Mexico received the 2026 KPMG Teaching Innovation Award from the Forensic Accounting Section of the AAA. The award recognizes their research article, “A Study of Modular Contents and Related Teaching Techniques in Fraud & Forensic Accounting Education from North American Academicians’ Perspective,” published in the Journal of Accounting Education.

The research examines how colleges and universities can better prepare accounting students to recognize, investigate and prevent financial fraud. Momeni and Behnampour surveyed 132 accounting faculty members across the United States and Canada, examining 11 modules and 44 topics related to fraud and forensic accounting education.

The study provides educators with guidance on both what to teach and how to teach it. Findings identified fraud-related topics as a high priority and showed strong support for hands-on teaching approaches, including case studies, simulations, interactive resources and digital forensic tools. The research also identified opportunities to strengthen non-fraud areas of forensic accounting education.

“Receiving this national recognition from the American Accounting Association and KPMG is a great honor, especially because this research grew out of a question I had as an educator: How can we better prepare our students for the real-world challenges of fraud and forensic accounting?” Momeni said. “I hope this research encourages accounting educators to make learning more practical, interactive and relevant to the rapidly changing needs of the profession.”

The research grew from Momeni’s experience developing Northern’s fraud and forensic accounting course when the university launched its Master of Science in Accounting program in fall 2020. As he developed the course, Momeni began examining which topics were most important for students and which teaching methods could best prepare them to apply their knowledge professionally.

Momeni has incorporated findings from the research into his teaching at Northern, emphasizing case studies, practical examples, interactive activities and technology-based exercises. The approach is intended to help students move beyond learning accounting concepts to developing critical thinking, problem-solving, communication and investigative skills they can apply in professional settings.

“Fraud rarely looks exactly like a textbook example, so students need to be comfortable analyzing information, asking questions, recognizing patterns and making informed judgments,” Momeni said. “By incorporating more practical and interactive learning, we can help students build those skills before they enter the workplace and better prepare them for the evolving challenges they may encounter as accounting professionals.”

Forensic accounting also draws from multiple disciplines. Momeni said preparing students for the field requires connections to areas such as law, criminal justice, finance and information technology as financial fraud becomes increasingly complex and technology-driven.

Momeni joined Northern’s School of Business in August 2020 with nine years of experience teaching undergraduate and graduate accounting courses. Before joining Northern, he spent three years working in public accounting and auditing in California and more than six years in international professional accounting, including roles as a controller, cost accounting manager and financial adviser.

At Northern, Momeni teaches undergraduate and graduate courses including forensic accounting, advanced accounting, accounting theory, international financial reporting standards and accounting and strategic business analysis. His research interests include accounting education, forensic accounting, fraud theories, international accounting standards and emerging markets.

Momeni earned his doctorate in accounting from the University of Isfahan in Iran and his master’s degree in accounting from California State University, Fullerton. His research and professional development have also been recognized at Northern, where he received the Nora Staael Evert Research Award in 2026 and Sanford Faculty Development Awards in 2022 and 2025.

The KPMG Teaching Innovation Award was presented during the 2026 AAA Global Connect in Las Vegas. The Forensic Accounting Section’s teaching innovation award recognizes innovative contributions to forensic accounting education.

The award-winning research, “A Study of Modular Contents and Related Teaching Techniques in Fraud & Forensic Accounting Education from North American Academicians’ Perspective,” appears in Volume 73 of the Journal of Accounting Education. The article is available online through ScienceDirect.

For more information, contact Chad Hatzenbuhler, director of communications and marketing, at chad.hatzenbuhler@northern.edu or 605-626-2046.