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Forensic Accounting Theory

Uncertainty and Challenges in Contemporary Economic Behaviour

ISBN: 978-1-80043-096-9, eISBN: 978-1-80043-095-2

Publication date: 25 September 2020

Abstract

Forensic accounting theory is an explanation of why and how the choice of methods or techniques used to detect creative accounting or manipulations in financial and non-financial reporting, and the outcome of using such methods or techniques, depends on the accounting and non-accounting decisions taken into consideration by the forensic accountant or investigator. This theory is useful in stimulating meaningful discussions in the literature. This theory is useful to both practitioners and academics, and the resulting contributions to accounting theory and forensic science are useful to the problem-solving process in the global financial reporting agenda. The chapter discusses forensic accounting theory under a set of hypotheses for forensic investigation.

Keywords

Citation

Ozili, P.K. (2020), "Forensic Accounting Theory", Özen, E. and Grima, S. (Ed.) Uncertainty and Challenges in Contemporary Economic Behaviour (Emerald Studies in Finance, Insurance, and Risk Management), Emerald Publishing Limited, Leeds, pp. 49-60. https://doi.org/10.1108/978-1-80043-095-220201005

Publisher

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Emerald Publishing Limited

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