The Association of Certified Fraud Examiners in the United States provides the Anti-Fraud Education Partnership in universities and graduate schools. This activities address to educate students who would be management of public companies, external and internal auditors, and other participants of the capital market in the future, for the prevention and detection of corporate fraud. This article aimed to introduce the initiative of Anti-Fraud Education Partnership at graduate schools of accounting in Japan. This is based on hypothesis that the anti-fraud education in earlier stage for the future financial market participants who will be responsible for tone at the top of various organizations would be important to deter corporate fraud.
