Relevant bibliographies by topics / Forensic accounting

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Forensic accounting'

Author: Grafiati
Published: 4 June 2021
Last updated: 25 July 2025

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Journal articles on the topic "Forensic accounting"

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AL-Hadi, Fatima Ismail, and Nagi Ali Al-Shaibany. "Digital Forensic Accounting: An Overview." International Journal of Computer Science and Mobile Computing 13, no. 8 (2024): 99–106. http://dx.doi.org/10.47760/ijcsmc.2024.v13i08.011.

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Forensic analysis has become crucial for detecting financial crimes such as fraud, extortion, money laundering, and tax evasion in a rapidly evolving world. This type of analysis is also essential for promoting economic development and enhancing public trust in governments. As fraud strategies advance alongside rapid digital innovations, traditional forensic accounting relies on manual data examination and is increasingly inadequate for addressing sophisticated criminal fraud. The rise in cybercrime underscores digital forensics' need to conduct effective investigations. This study provides an
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Dkhar, Wallamkupar, Benjamin F. Lyngdoh, and Paramjeet Kumar. "Forensic Accounting: A Strategy for Preventing and Detecting Financial Fraud in The Digital Era." International Journal of Accounting and Economics Studies 12, no. 2 (2025): 282–91. https://doi.org/10.14419/z7g9we35.

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This study aims to explore the evolving landscape of forensic accounting practices in the context of preventing and detecting financial fraud in this digital era. The role of a forensic accountant has become enormously critical in navigating fraudulent and malpractices activities, particularly with the proliferation of technology and increasing complexities in financial transactions. Our study investigates and highlights the latest techniques, tools, and methodologies employed in forensic accounting to unearth fraudulent schemes, including data analytics, digital forensics, and advanced forens
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Supriatna, Nono, and R. Nelly Nur Apandi. "PENGEMBANGAN SILABUS AKUNTANSI FORENSIK BAGI MAHASISWA PROGRAM STUDI AKUNTANSI." Jurnal Riset Akuntansi dan Keuangan 5, no. 2 (2017): 1495–500. https://doi.org/10.17509/jrak.v5i2.8801.

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Abstract. This research aims to develop a syllabus used in the forensic accounting program accounting studies in S1. The study is conducted by collecting, examining and developing forensic accounting course syllabi that are already used in some universities in Indonesia and overseas. This research used qualitative methodology. This research used depth interview with a participant who expert in accounting forensic and auditing. This study illustrates that the lecture material includes a material that consists of the definition of forensic accounting, the forensic accounting profession and its r
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Alhusban, Ahmad Abed Alla, Haitham A. Haloush, Hashem Alshurafat, Jebreel Mohammad Al-Msiedeen, Ali Abdel Mahdi Massadeh, and Rawan J. Alhmoud. "The regulatory structure and governance of forensic accountancy in the emerging market: Challenges and opportunities." Journal of Governance and Regulation 9, no. 4 (2020): 149–61. http://dx.doi.org/10.22495/jgrv9i4art13.

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Forensic accounting is a rather vague term that combines the investigative role with the adversarial role of accountants (Botes & Saadeh, 2018). Jordan lacks regulatory provisions for forensic accountants. Nevertheless, the profession is indirectly exercised in Jordan without giving special legal attention to such job title. Consequently, forensic accounting services are performed with minimal service quality from those who are not specialists in the field. Since forensics accountant involves to assist in legal matters (Arslan, 2020), this research examines the available regulations, stand
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Alhusban, Ahmad Abed Alla, Haitham A. Haloush, Hashem Alshurafat, Jebreel Mohammad Al-Msiedeen, Ali Abdel Mahdi Massadeh, and Rawan J. Alhmoud. "The regulatory structure and governance of forensic accountancy in the emerging market: Challenges and opportunities." Journal of Governance and Regulation 9, no. 4 (2020): 149–61. http://dx.doi.org/10.22495/jgrv9i4art13.

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Forensic accounting is a rather vague term that combines the investigative role with the adversarial role of accountants (Botes & Saadeh, 2018). Jordan lacks regulatory provisions for forensic accountants. Nevertheless, the profession is indirectly exercised in Jordan without giving special legal attention to such job title. Consequently, forensic accounting services are performed with minimal service quality from those who are not specialists in the field. Since forensics accountant involves to assist in legal matters (Arslan, 2020), this research examines the available regulations, stand
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Maria Ismail, Aida, Farah Amylea Azizan, and FadzlinaMohd Fahmi. "Forensic Accountant Skills: An Empirical Investigation in the Malaysian Forensic Accounting Education Curriculum." Journal of Social Sciences Research, SPI 1 (March 16, 2019): 150–58. http://dx.doi.org/10.32861/jssr.spi1.150.158.

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Existing forensic accounting graduates in developing countries that practice the current forensic accounting curriculum showed lack of knowledge, skills and abilities in fraud detection and prevention as compared to graduates in developed countries. The Accounting curricular should provide students with the basic theoretical framework for understanding Audit Investigation, Fraud Examination and Forensic Accounting and, simultaneously, provide students with knowledge and techniques. Currently, Universities do not include suitable syllabus that meet the requirement of forensic accounting firms.
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Maria Ismail, Aida, Farah Amylea Azizan, and FadzlinaMohd Fahmi. "Forensic Accountant Skills: An Empirical Investigation in the Malaysian Forensic Accounting Education Curriculum." Journal of Social Sciences Research, Special Issue 5 (December 20, 2019): 1017–25. http://dx.doi.org/10.32861/jssr.spi5.1017.1025.

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Existing forensic accounting graduates in developing countries that practice the current forensic accounting curriculum showed lack of knowledge, skills and abilities in fraud detection and prevention as compared to graduates in developed countries. The Accounting curricular should provide students with the basic theoretical framework for understanding Audit Investigation, Fraud Examination and Forensic Accounting and, simultaneously, provide students with knowledge and techniques. Currently, Universities do not include suitable syllabus that meet the requirement of forensic accounting firms.
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Supriya., H. "Forensic Accounting - Emerging Trend in Indian Accounting Field." International Journal of Trend in Scientific Research and Development 3, no. 4 (2019): 733–34. https://doi.org/10.31142/ijtsrd23896.

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Forensic accounting is upcoming trend in Indian accounting field, forensic accountant is differ from other accountant, while other accountant look at the number but forensic accounting look beyond the number, it involves integration of investigation ,auditing, accounting skills to proceed in legal matter. It came to limelight in India after corporate frauds and white collar crimes however there is difficulty in adopting it and lack of awareness among people regarding forensic accounting. Supriya. H "Forensic Accounting - Emerging Trend in Indian Accounting Field" Published in Interna
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Janković, Bojan. "THE ROLE OF ACCOUNTING FORENSICS IN CRIMINAL PROCEEDINGS." Revizor 26, no. 101 (2023): 1–9. http://dx.doi.org/10.56362/rev23101001j.

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The lack of quality forensic analysis of financial reports and records, as a result of the lack of forensic accounting experts and implementation framework, is a real problem in combating financial crime. Forensic accounting can serve as a potential tool to combat financial crime and to identify and track cases of financial crime. In criminal proceedings, accounting forensics can have different roles, starting from financial forensics, expert, witness and professional adviser. The aim of this paper is to point out the significant role of accounting forensics in criminal proceedings.
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Dave, Nirali, and Dharini Patel. "FORENSIC ACCOUNTING IN INDIA: AN EXPLORATION OF EDUCATION, PRACTICE, AND CAREER OPPORTUNITIES." Sachetas 2, no. 2 (2023): 15–22. http://dx.doi.org/10.55955/220002.

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Forensic accounting gained popularity in India following the Enron, Rajat Gupta, and Satyam cases. Few chartered accounting firms specialize in fraud investigation as a practice area. The big four consulting firms Deloitte, KPMG, PricewaterhouseCoopers, and Ernst & Young control a large portion of this industry. Forensic accounting should be included in the curriculum at undergraduate and postgraduate levels across the country. This will help corporations and governments keep a lid on crime at the outset, writes Shashank Joshi. Forensic accounting is an area where forensic accountant exami
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Dissertations / Theses on the topic "Forensic accounting"

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Reinecke, Matthew. "Forensic Accounting : /." Staten Island, N.Y. : [s.n.], 2006. http://library.wagner.edu/theses/business/2006/thesis_bus_2006_reine_foren.pdf.

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Плікус, Ірина Йосипівна, Ирина Иосифовна Пликус, Iryna Yosypivna Plikus та В. В. Вакарчук. "Forensic accounting нематеріальних активів". Thesis, НО «Перспектива», 2015. http://essuir.sumdu.edu.ua/handle/123456789/42770.

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Розкрита сутність судово-бухгалтерської експертизи нематеріальних активів.<br>Раскрыто экономическое содержание судебно-бухгалтерской экспертизы.<br>Prestavleny approaches to forensic accounting expertise intangible assets.
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DiGabriele, James A. "An investigation in forensic accounting : private company valuation and related components of forensic accounting." Thesis, Middlesex University, 2009. http://eprints.mdx.ac.uk/10179/.

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This composition presents a digest of research that investigates aspects of forensic accounting that shape its development from practice to an academic research perspective. This submission is based on six outputs that cover the period of 2006 through 2008. My research theme is, in the context of valuations of privately held companies, identifying the skills of a forensic accountant, and how to use them. This research not only breaks ground in the growing field of forensic accounting as it applies to private company valuation, but also lays a firm foundation and gives direction for further res
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Дунаєв, М. С., Ірина Йосипівна Плікус, Ирина Иосифовна Пликус та Iryna Yosypivna Plikus. "Перспективи застосування в Україні Forensic Accounting". Thesis, Полтава : ПУЕТ, 2021. https://essuir.sumdu.edu.ua/handle/123456789/86181.

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Розглянуто перспективи становлення forensic accounting в Україні<br>Рассмотрены перспективы становления forensic accounting в Украине<br>Prospects for the formation of forensic accounting in Ukraine are considered
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Jofre, Alegria Maria Paz. "Fighting Accounting Fraud through Forensic Analytics." Thesis, The University of Sydney, 2017. http://hdl.handle.net/2123/17826.

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Accounting Fraud is one of the most harmful financial crimes as it often results in massive corporate collapses, commonly silenced by powerful high-status executives and managers. Accounting fraud represents a significant threat to the financial system stability due to the resulting diminishing of the market confidence and trust of regulatory authorities. Its catastrophic consequences expose how vulnerable and unprotected the community is in regards to this matter, since most damage is inflicted to investors, employees, customers and government. Accounting fraud is defined as the calculated m
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Grgic, Ljubica. "Praktische Bedeutung des Forensic Accounting im internationalen Vergleich." St. Gallen, 2007. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/03607447002/$FILE/03607447002.pdf.

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Van, Romburgh Johannes Daniel. "The training of a forensic accountant in South Africa / J.D. van Romburgh." Thesis, North-West University, 2008. http://hdl.handle.net/10394/1861.

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Although the financial and social implications of the recent major corporate scandals like Enron, Parmalat and Fidentia (Cameron, 2007) were extremely severe and the reputation of the external auditor scarred, one could state that never before was the role of the external auditor so much under the spotlight and the global focus on fraud and corruption so intense. So, for example was the passing of the Sarbanes Oxley Act and S AS 99 in the United States merely as a direct consequence of a post-Enron remedial action (Silverstone and Sheetz, 2004:11-14). Not only globally, but also in South Afri
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Yau, Kin-pong Harry. "The role of accountants in fraud detection." Click to view the E-thesis via HKUTO, 2000. http://sunzi.lib.hku.hk/hkuto/record/B42575552.

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Efiong, Eme Joel. "An exploration of forensic accounting education and practice for fraud prevention and detection in Nigeria." Thesis, De Montfort University, 2013. http://hdl.handle.net/2086/10118.

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Whereas the problem of fraud is a global one, the rate and extent to which it is perpetrated in Nigeria, particularly in the public sector, is quite high and alarming. Literature reveals that different fraud prevention and detection mechanisms are being adopted to combat the menace of fraud; forensic accounting techniques appears to be the most effective and are currently used in most developed countries of the world. However, the extent to which forensic accounting techniques are being applied in fraud prevention and detection in Nigeria is not known. Also, the intention to use forensic accou
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Kopp, Katrina [Verfasser], and Markus [Verfasser] Grottke. "Essays on Fraud and Forensic Accounting - Research from a German Accounting Perspective / Katrina Kopp, Markus Grottke." Passau : Universität Passau, 2020. http://d-nb.info/121533754X/34.

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Books on the topic "Forensic accounting"

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Brennan, Niamh. Forensic accounting. Round Hall Sweet & Maxwell, 2001.

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Taylor, John. Forensic accounting. Financial Times Prentice Hall, 2011.

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Taylor, John. Forensic accounting. Financial Times Prentice Hall, 2011.

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J, Leiner Jay, and Young George R, eds. Forensic accounting. McGraw-Hill/Irwin, 2008.

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Timchenko, Vladimir. Forensic accounting expertise. INFRA-M Academic Publishing LLC., 2023. http://dx.doi.org/10.12737/1856374.

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The textbook contains information on the main topics of the discipline "Forensic accounting expertise". The textbook discusses the theoretical and practical aspects of the production of forensic accounting expertise as an independent kind, included in the class of forensic economic expertise. Both general methods and techniques of forensic accounting expertise and the methodology of this examination on the most important issues are presented.&#x0D; Meets the requirements of the federal state educational standards of higher education of the latest generation.&#x0D; For students of higher educat
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Kass-Shraibman, Frimette. Forensic accounting for dummies. Wiley Pub., 2011.

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Crain, Michael A., William S. Hopwood, Carl Pacini, and George R. Young. Essentials oF Forensic Accounting. John Wiley & Sons, Inc., 2016. http://dx.doi.org/10.1002/9781119449423.

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E, Heitger Lester, and Smith G. Stevenson, eds. Forensic and investigative accounting. CCH Inc., 2003.

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E, Heitger Lester, and Smith G. Stevenson, eds. Forensic and investigative accounting. 3rd ed. CCH, 2007.

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Fenton, Edmund D., Jr., author, Hawkins George B, and Paschall Michael A, eds. Forensic and investigative accounting. Wolters Kluwer, 2021.

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Book chapters on the topic "Forensic accounting"

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McBride, Tracy. "Accounting Forensics." In Springer’s Forensic Laboratory Science Series. Humana Press, 2010. http://dx.doi.org/10.1007/978-1-60761-772-3_5.

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Özkul, Fatma Ulucan, and Ayşe Pamukçu. "Fraud Detection and Forensic Accounting." In Emerging Fraud. Springer Berlin Heidelberg, 2012. http://dx.doi.org/10.1007/978-3-642-20826-3_2.

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Markman, Michael S., Aron Levko, Mark W. Haller, et al. "Other Dimensions of Forensic Accounting." In A Guide to Forensic Accounting Investigation. John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119200048.ch29.

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Skramstad, Erik. "Teaming with Forensic Accounting Investigators." In A Guide to Forensic Accounting Investigation. John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119200048.ch7.

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Boffa, Joseph. "Forensic Accounting Using the Benford Formula." In AI Assisted Business Analytics. Springer Nature Switzerland, 2023. http://dx.doi.org/10.1007/978-3-031-40821-2_5.

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Vuković, Dijana, Senada Kurtanović, and Edina Šehić. "Forensic Accounting Techniques in Bankruptcy Proceedings." In Lecture Notes in Networks and Systems. Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-031-95200-5_16.

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Hlavica, Christian, Uwe Klapproth, and Frank M. Hülsberg. "Fraud: Aufdeckung und Prävention durch Forensic Accounting." In Tax Fraud & Forensic Accounting. Gabler, 2011. http://dx.doi.org/10.1007/978-3-8349-6444-1_5.

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Bitzer, Bianca, Detlef Thomann, Markus Grottke, et al. "Fraud-Aufdeckung und Prävention durch Forensic Accounting." In Tax Fraud & Forensic Accounting. Springer Fachmedien Wiesbaden, 2016. http://dx.doi.org/10.1007/978-3-658-07840-9_7.

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Hlavica, Christian, Uwe Klapproth, and Frank M. Hülsberg. "Ausgangslage." In Tax Fraud & Forensic Accounting. Gabler, 2011. http://dx.doi.org/10.1007/978-3-8349-6444-1_1.

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Hlavica, Christian, Uwe Klapproth, and Frank M. Hülsberg. "Grundlagen zum Phänomen Wirtschaftskriminalität." In Tax Fraud & Forensic Accounting. Gabler, 2011. http://dx.doi.org/10.1007/978-3-8349-6444-1_2.

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Conference papers on the topic "Forensic accounting"

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Vlăsceanu, Georgiana Elena. "Forensic accounting – an integral part of the professional accountant’s training or another branch of professional development." In International student scientific conference "Challenges of accounting for young researchers", 8th Edition Acronym ISSC 2024. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/issc2024.26.

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The education of forensic accounting has become important in recent years as businesses are more complex, leading to the risk of financial fraud and misconduct. Educational institutions and professional organizations should prioritize forensic accounting in their curriculum and certification programs. This article aims to investigate to what extent the major universities in Romania are engaged in preparing future professional accountants in forensic accounting. In carrying out this study, the content analysis was used to examine the disciplines studied in the master programs in the field of ac
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Aquino, Aline, and Joshua Onome Imoniana. "Forensic Accounting and Accounting Experts: A phenomenographic Study." In 14th CONTECSI International Conference on Information Systems and Technology Management. TECSI, 2017. http://dx.doi.org/10.5748/9788599693131-14contecsi/ps-4555.

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Торосьянц, Надежда, Nadezhda Toros'yanc, Татьяна Сушкова, and Tatiana Sushkova. "THE PROCESS AND STAGES OF FORENSIC ACCOUNTING." In Modern problems of an economic safety, accounting and the right in the Russian Federation. AUS PUBLISHERS, 2018. http://dx.doi.org/10.26526/conferencearticle_5c5061686747c5.23840457.

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This article discusses the essence of forensic accounting expertise, describes the main legal documents governing its conduct. Disputes on which the SBE is appointed and the main stages of its carrying out are revealed are considered.
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Cvetković, Dragan, Sunčica Stanković, and Stefan Zimonjić. "Forensic accounting: The response of the accounting profession to the falsification of financial statements." In Employment, Education and Entrepreneurship 2024. Faculty of Business Economics and Entrepreneurship, 2024. https://doi.org/10.5937/eee24014c.

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Financial statements, as the final product of the accounting process, should present information that provides an objective view of the financial position and performance in accordance with applicable legal and professional regulations. Users of financial statements expect to find reliable, objective, and truthful data to realistically assess the financial and profitability position of a given business entity. In the modern business world, where financial statements are the basis for making key business decisions, the transparency and accuracy of these statements become crucial. However, finan
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Awodiran, Muideen Adeseye, Abiodun Thomas Ogundele, Udosen Jacob Idem, Anwana, and O. Emem. "Digital Forensic Accounting and Cyber Fraud in Nigeria." In 2023 International Conference On Cyber Management And Engineering (CyMaEn). IEEE, 2023. http://dx.doi.org/10.1109/cymaen57228.2023.10050992.

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Glogić, Edin. "DIGITALIZACIJA I FORENZIČKO RAČUNOVODSTVO: NOVI ALATI U DETEKCIJI FINANSIJSKIH PREVARA." In 5. naučni skup Računovodstvena znanja kao činilac ekonomskog i društvenog napretka. Ekonomski fakultetUniverziteta u Kragujevcu, 2025. https://doi.org/10.46793/rz25.593g.

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Forensic accounting is a crucial segment in detecting and preventing financial fraud, while digitalization introduces new opportunities to enhance this process. This paper examines the impact of digital technologies on forensic accounting, with a particular focus on artificial intelligence (AI), big data analytics, blockchain technology, and automated systems for financial transaction analysis. The aim of the research is to identify key digital tools that contribute to more efficient fraud detection and prevention, as well as to analyze the challenges accompanying their implementation. The emp
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Renzhou Dong. "False accounting risk management of listed companies from the perspective of forensic accounting." In 2011 International Conference on Computer Science and Service System (CSSS). IEEE, 2011. http://dx.doi.org/10.1109/csss.2011.5974533.

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Dong, Ren-zhou. "Research on Control of False E-Accounting of Listed Companies Based on Forensic Accounting." In 2010 International Conference on Management and Service Science (MASS 2010). IEEE, 2010. http://dx.doi.org/10.1109/icmss.2010.5576984.

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Saito, Masako, and Sekar Mayangsari. "The Development of Case Assignment in Forensic Accounting Education." In International Conference on Management, Accounting, and Economy (ICMAE 2020). Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200915.090.

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Alsagoff, Capt Syed Nasir. "Microsoft Excel as a tool for digital forensic accounting." In 2010 International Conference on Information Retrieval and Knowledge Management (CAMP 2010). IEEE, 2010. http://dx.doi.org/10.1109/infrkm.2010.5466938.

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Reports on the topic "Forensic accounting"

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Hughes, Christine A., Jeffrey E. Chilton, John J. Clifford, and C. C. Shelton. Defense Forensic Enterprise: Assessment and Status Report Personnel Accounting Extract. Defense Technical Information Center, 2013. http://dx.doi.org/10.21236/ada597573.

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Grubb, Farley. Colonial Virginia’s Paper Money Regime, 1755-1774: a Forensic Accounting Reconstruction of the Data. National Bureau of Economic Research, 2015. http://dx.doi.org/10.3386/w21785.

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Grubb, Farley. Colonial New Jersey's Paper Money Regime, 1709-1775: A Forensic Accounting Reconstruction of the Data. National Bureau of Economic Research, 2013. http://dx.doi.org/10.3386/w19710.

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