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Article
Publication date: 10 January 2020

Tobias Wasser, Saksham Chandra and Katherine Michaelsen

The purpose of this paper is to review the impact of a new, brief forensic rotation for general psychiatry residents on the variety of residents’ forensic exposures.

Abstract

Purpose

The purpose of this paper is to review the impact of a new, brief forensic rotation for general psychiatry residents on the variety of residents’ forensic exposures.

Design/methodology/approach

The authors surveyed residents who trained before and after the implementation of the new rotation to assess the impact of the rotation on the residents’ forensic experiences during training across a variety of domains.

Findings

Even in a highly clinical forensic setting, residents participating in the required rotation reported significantly greater variety of forensic experiences than those who had not completed the required rotation, including types of settings and assessments, Rotation completers reported greater exposure to various types of settings and assessments, and courtroom-related experiences, as well as the overall number of forensic exposures. The two groups did not differ in their forensic exposures in general psychiatry settings, civil-forensic evaluations or diverse forensic populations. Secondary analyses showed that increased exposure to court-based experiences and multiple forensic settings was associated with forensic fellowship interest.

Originality/value

This study demonstrates that a brief, mandatory forensic clinical rotation may increase residents’ exposure to forensic settings, assessments and courtroom-related experiences and that increased exposure to courtroom-based experiences in particular may increase interest in forensic fellowship. While not surprising, the results demonstrate that residents were not otherwise having these forensic experiences and that even time-limited forensic rotations can enhance the breadth of residents’ forensic exposures. Further, the rotation achieved these outcomes without using typical forensic sites but instead highly clinical sites, which may be particularly encouraging to residency programs without ready access to classic forensic rotation sites. This study contributes to the small but expanding body of the literature describing the value of increasing psychiatry residents’ training in clinical forensic psychiatry.

Details

The Journal of Mental Health Training, Education and Practice, vol. 15 no. 1
Type: Research Article
ISSN: 1755-6228

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Article
Publication date: 14 December 2015

Kenneth MacMahon and Ricky McClements

There is a general consensus that healthcare for people with intellectual disabilities should be provided by multi-disciplinary teams. Within a forensic setting…

Abstract

Purpose

There is a general consensus that healthcare for people with intellectual disabilities should be provided by multi-disciplinary teams. Within a forensic setting, recommendations are often made for separate or “parallel” forensic teams, operating independently of generic mental health or intellectual disability teams. An alternative to this model is an “integrated” service, where specialist forensic clinicians work within the general intellectual disability service, to provide support for clients with forensic needs. For clients with intellectual disabilities and forensic needs, there may be advantages to providing access to a wider multi-disciplinary team, through the application of an integrated model. The purpose of this paper is to illustrate the working of an integrated forensic service within a learning disability team, to identify positive aspects of this model, and how potential shortcomings may be overcome.

Design/methodology/approach

Literature review, description of service outline with case example.

Findings

Although some studies have compared parallel and integrated forensic models within mental health services, there are no evaluations that compare models of forensic services for individuals with intellectual disabilities. However, specific advantages of an integrated model may include availability of multi-disciplinary clinicians, development of forensic skills across wider groups of clinicians, reduction in stigma and avoidance of delay in transfer of care between services. In addition, in areas with smaller populations, parallel services may not be feasible due to low case numbers.

Originality/value

There has been no formal evaluation of parallel vs integrated forensic services within an intellectual disability setting. However, the authors describe a fully integrated service and suggest means by which the potential shortcomings of an integrated model may be overcome.

Details

Journal of Intellectual Disabilities and Offending Behaviour, vol. 6 no. 3/4
Type: Research Article
ISSN: 2050-8824

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Article
Publication date: 6 July 2015

James A. DiGabriele and Wm. Dennis Huber

The purposes of this paper are to highlight those topics of forensic accounting that have received little or no attention in the forensic accounting research that has been…

Abstract

Purpose

The purposes of this paper are to highlight those topics of forensic accounting that have received little or no attention in the forensic accounting research that has been published in forensic accounting research journals; discover what research methods have been most commonly used; and identify research methods that have been infrequently used.

Design/methodology/approach

This is a descriptive research study that explores the topics and methods used in forensic accounting research published in forensic accounting journals.

Findings

Fraud and quantitative methods make up the largest percentage of topics and research methods published in forensic accounting journals.

Research limitations/implications

Limited to forensic accounting journals. Results suggest forensic accounting researchers are using mimetic topics and methods of accounting research. The absence of diversity in forensic accounting research topics and methods has the potential to compromise the overall contribution of forensic accounting research.

Practical implications

This paper identifies gaps in topics and research methods in forensic accounting research to encourage research in diverse topics using diverse methods that will be valuable to forensic accountants.

Originality/value

This original research is the first to survey and classify research published in forensic accounting journals according to topic and method.

Details

Accounting Research Journal, vol. 28 no. 1
Type: Research Article
ISSN: 1030-9616

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Article
Publication date: 1 August 1993

Frank D. Tinari

With the expanded use of forensic economists by the legal systemhas come a heightened awareness within the profession of potential andactual unethical behaviour by its…

Abstract

With the expanded use of forensic economists by the legal system has come a heightened awareness within the profession of potential and actual unethical behaviour by its members. Examines the arguments explaining unethical behaviour in detail and shows that their descriptive and empirical foundations have been excessively narrow. The market does not consist solely of trial testimony, as the literature would lead one to believe, but in the entire array of uses of forensic economists, especially in writing reports of economic damages. Asserts that the ethical conduct of most forensic economists appears to be unimpeachable. Moreover, there are strong competitive pressures in the market to obtain countervailing opinions which, ultimately, serve to minimize incompetence and unethical behaviour on the part of forensic economists. Recommendations to improve the market further include the provision of additional information about the quality of forensic economists′ work, and promotion of a code of ethics for the profession. Concludes with a proposal that might be considered if ethical conduct among forensic economists were to take a turn for the worse: creation of an expert registry that would assign economists to a case, without the economist knowing which side employed him.

Details

International Journal of Social Economics, vol. 20 no. 8
Type: Research Article
ISSN: 0306-8293

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Article
Publication date: 1 March 1992

Zabihollah Rezaee, Gerald H. Lander and Thomas A. Gavin

Makes the case for inclusion of forensic accounting in the 150‐houraccounting training role in the USA. Practitioner roles are as fraudexaminer, litigation consultant and…

Abstract

Makes the case for inclusion of forensic accounting in the 150‐hour accounting training role in the USA. Practitioner roles are as fraud examiner, litigation consultant and expert witness for which need is expanding and remuneration considerable and stable. Makes detailed recommendations for integrating forensic skills training into the curriculum.

Details

Managerial Auditing Journal, vol. 7 no. 3
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 31 August 2021

Ezekiel Oluwagbemiga Oyerogba

This study investigates the perception of professionals in the field of accounting, and those associated with forensic auditing, about the knowledge and skills, experience…

Abstract

Purpose

This study investigates the perception of professionals in the field of accounting, and those associated with forensic auditing, about the knowledge and skills, experience and technique that a forensic auditor should possess to provide high-quality services in fraud detection. The study also shows the impact of forensic auditing tools on fraud detection.

Design/methodology/approach

With the use of a self-administered questionnaire, the study adopts a survey design in which 298 respondents participated. Data were subjected to descriptive statistics (ranking, mean and standard deviation), inferential statistics (binary logistic regression and ordinary least square regression).

Findings

The findings indicate that adequate knowledge of economic damage calculation and financial statement valuation is essential for forensic auditors' service. The results also reveal that forensic auditor skills and techniques is a significant predictor for fraud detection in the Nigerian public sector.

Practical implications

The paper draws attention of the federal government parastatals to the need to improve their internal control system to reduce the fraudulent practices in their parastatal. The study also draws the attention of the Nigeria University Commission and the Institute of Chartered Accountants of Nigeria on the needs for revision of the accounting curricular for the training of accounting graduates and professional accountants in Nigeria.

Social implications

The paper is of importance to other developing nation as it provides empirical evidence on the needs to do periodic forensic audits of government corporations.

Originality/value

With the persistent increase in the number of fraudulent cases, current views of those associated with forensic auditing (judiciaries, parastatals, forensic auditors and academics) on mechanisms for timely detection of fraud are needed.

Details

Journal of Accounting in Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-1168

Keywords

Content available
Article
Publication date: 2 July 2021

Hashem Alshurafat, Mohannad Obeid Al Shbail and Ebrahim Mansour

This review aims to provide an understanding of the strengths and weaknesses of forensic accounting education and profession.

Abstract

Purpose

This review aims to provide an understanding of the strengths and weaknesses of forensic accounting education and profession.

Design/methodology/approach

This paper reviews published forensic accounting studies to explore forensic accounting strengths and weaknesses.

Findings

The strengths of forensic accounting are its benefits to students and accounting professionals, the significant need and increasing demand, the new career channels and the reduction of fraud. The weakness factors are the lack of regulation, the lack of control over the profession entry, the lack of agreement on how to teach forensic accounting, the lack of specialized research journals, the misconception of its intrinsic aim, the lack of highly qualified practitioners and educators and the lack of public recognition and occupation reputation.

Practical implications

It is hoped that this structured investigation of the factors relevant to the current and future status of forensic accounting education and profession will provide a sufficient overview of the critical issues and concerns that are important to be known for understanding and advancing the vital application of forensic accounting on the Socio-Economic Development. It is anticipated that this paper has an impact on future policy that ultimately contributes to improving business and limit fraud incidents, thus, it can contribute to business and socio-economic development.

Originality/value

The literature on forensic accounting is extensive and varied. However, there is a lack of comprehensive understanding of the strengths and weaknesses of forensic accounting. This study provided policymakers with a comprehensive understanding of forensic accounting.

Details

Journal of Business and Socio-economic Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2635-1374

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Article
Publication date: 14 June 2021

Hashem Alshurafat

This study aims to ask a theoretical question of “whether forensic accounting meets the sociological criteria of being a profession” in the Australian context. The present…

Abstract

Purpose

This study aims to ask a theoretical question of “whether forensic accounting meets the sociological criteria of being a profession” in the Australian context. The present study responds to several scholarly calls to improve the studies on forensic accounting in Australia.

Design/methodology/approach

Based on the professionalism theory perspective, this study developed an analysis of the sociological criteria of a profession. This study used qualitative data from semi-structured interviews with elite Australian forensic accounting practitioners and academics.

Findings

The findings of the study show that forensic accounting in Australia partly meets the sociological criteria of a profession. Forensic accounting in the Australian context must meet essential criteria such as autonomy and commitment to be recognized as a profession.

Practical implications

This study has implications for the professionalism of forensic accounting along with vital issues surrounding the profession such as public recognition, altruistic behavior and control of entry to the profession.

Social implications

This study provides social contributions by emphasizing forensic accountants’ sociological roles, including the altruistic role and solving social problems role. Understanding these roles provides the practitioners with the fundamental knowledge to use during their work.

Originality/value

This study is original in that it sheds light on the professionalism of forensic accounting in the Australian context.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

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Article
Publication date: 23 April 2021

Vivienne de Vogel and Nienke Verstegen

Incidents of self-injury by forensic psychiatric patients often have a deleterious impact on all those involved. Moreover, self-injurious behaviour is an important…

Abstract

Purpose

Incidents of self-injury by forensic psychiatric patients often have a deleterious impact on all those involved. Moreover, self-injurious behaviour is an important predictor for violence towards others during treatment. The aim of this study is to analyse methods and severity of incidents of self-injury of patients admitted to forensic psychiatry, as well as the diagnoses of self-injuring patients.

Design/methodology/approach

All incidents of self-injury during treatment in a forensic psychiatric centre recorded between 2008 and 2019 were analysed and the severity was coded with the modified observed aggression scale+ (MOAS+).

Findings

In this period, 299 incidents of self-injury were recorded, displayed by 106 patients. Most of these incidents (87.6%) were classified as non-suicidal. Methods most often used were skin cutting with glass, broken plates, a razor or knife and swallowing dangerous objects or liquids. Ten patients died by suicide, almost all by suffocation with a rope or belt. The majority of the incidents was coded as severe or extreme with the MOAS+. Female patients were overrepresented and they caused on average three times more incidents than male patients.

Practical implications

More attention is warranted for self-injurious behaviour during forensic treatment considering the distressing consequences for both patients themselves, supervisors and witnesses. Adequate screening for risk of self-injurious behaviour could help to prevent this behaviour. Further research is needed in different forensic settings into predictors of self-injurious behaviour, more specifically, if there are distinct predictors for aggression to others versus to the self.

Originality/value

Incidents of self-injury occur with some regularity in forensic mental health care and are usually classified as severe. The impact of suicide (attempts) and incidents of self-injurious behaviour on all those involved can be enormous. More research is needed into the impact on all those involved, motivations, precipitants and functions of self-injurious behaviour and effective treatment of it.

Details

The Journal of Forensic Practice, vol. 23 no. 2
Type: Research Article
ISSN: 2050-8794

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Book part
Publication date: 10 February 2020

Seval Kardeş Selimoğlu and Mehtap Altunel

Along with accounting scandals in the past, academics, researchers, and legislators have focused on fraud. The purpose of this study is to examine postgraduate and…

Abstract

Along with accounting scandals in the past, academics, researchers, and legislators have focused on fraud. The purpose of this study is to examine postgraduate and doctoral studies, articles, and books about forensic accounting and fraud audit published between the years 2008 and 2018 in Turkey. For this purpose, a total of 96 studies have been examined and 35 of these are master’s theses, 10 of them are PhD theses, 45 of them are articles, and six of them are books. These studies were presented in tables as classified. The studies examined in our research are summarized as year they were published, the author, and the scope of the topic and in terms of results. The conclusions of this study can be summarized as follows: (a) the majority of thesis published about forensic accounting and fraud audit are in 2011 and following years. In addition, most of the theses are focused on forensic accounting review rather than fraud audit. (b) Results in the articles reviewed are in the same direction with theses. (c) There are very few books about fraud audit and forensic accounting. One of them is related to fraud audit, while the rest of them are related to forensic accounting and forensic accounting profession. We suggest extending the scope of the study and making to other countries.

Details

Contemporary Issues in Audit Management and Forensic Accounting
Type: Book
ISBN: 978-1-83867-636-0

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