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The purpose of this paper is to review the evidence base for the use of risk formulation in forensic practice settings.

Systematic literature review principles were adopted to identify literature exploring risk formulation in forensic practice settings in relation to offending behaviour.

Data were analysed using a narrative synthesis approach, and commonalities were observed across some of the studies in terms of definitions, outcomes, and implementation, of risk formulation; however, the findings of the review did not provide a definitive account of risk formulation practice in forensic settings. This is due to the narrow scope of the included studies, the small yet diverse samples, the heterogeneity in research aims and the methodological weaknesses apparent within the included studies.

Further research is needed to understand the application and outcomes of risk formulation in forensic practice settings.

Practitioners should be clear about how they are defining, implementing and assessing the outcomes of risk formulation, alongside being mindful of the evidence base when utilising forensic risk formulation in practice.

To the best of the authors’ knowledge, this is the first paper to focus solely on the evidence base for forensic risk formulation in practice.

The purpose of this study is to evaluate the current state of forensic accounting education in the Kingdom of Saudi Arabia (KSA), as well as to identify the desired aims and skills required to practice forensic accounting as a profession. It also seeks to understand the education and skills provided by KSA forensic accounting education programs, the job skills required by professional accountants and the skills required by professional accountants' employers.

The study is exploratory in nature. A convenience base sampling approach was used to select the academicians and practitioners working in KSA. Participants were requested to fill out an electronic questionnaire and rank each statement on a 5-point Likert score. The responses were converted and analyzed using the T-test, to evaluate the inter- and intra-group trends in the data.

The study included 58 responses from practitioners and 30 from academicians. Both groups mentioned that the classroom and the Internet were their primary source of forensic accounting information, especially in professional accounting qualifications. According to the participants, most of the institutions in KSA do not offer forensic accounting courses. Nonetheless, forensic accounting is critical for strengthening the credibility of financial reporting in courtrooms. The study finds subtle inter-group differences regarding the development of an ideal curriculum for forensic accounting, which translates to a bigger difference in curriculum development and practice skills. Both groups were optimistic about the future path of forensic accounting in KSA.

The study reports critical differences between the status of forensic accounting education and the skills required to practice forensic accountancy in KSA.

The purpose of this paper is to understand if forensic accounting techniques and tools could contribute to the deterrence of fraud in financial statements, considering the expertise of forensic accountant on ex post activities and that the traditional mechanisms to prevent this type of fraud have not been sufficient to stop the impact on companies, investors, auditors, employees and on society in general.

This research was carried out using a qualitative exploratory study with a phenomenological approach conducted through in-depth interviews with professional experts in the forensic field.

The findings confirm that the use of forensic accounting techniques and tools could contribute to the prevention of fraud in financial reporting not only when the risk of fraud has been materialized. Similar studies, about fraud prevention addressing the situation under a qualitative approach from the perspectives of its protagonists, have not been observed in the bibliographical review, so this research contributes to expanding the scientific research, the study and practice of forensic accounting.

From a business management perspective, this study contributes a paradigm shift from the traditional ex post forensic auditing activity toward an ex ante activity to improve management control systems within organizations anywhere in the world. Because this study is guided to prevent fraudulent financial statements, other fraud categories such as misappropriation or corruption could be addressed in other studies and various countries.

This paper aims to review the relevant forensic accounting research (FAR) around the world and suggests avenues for future research in forensic accounting.

The study used the thematic and systematic literature review methodology to analyse the existing literature in FAR.

The major thematic areas in the literature are fraud motivation, fraud consequences, fraud detection using forensic accounting techniques, forensic accounting theory, forensic accounting skills, forensic accounting education and forensic accounting jobs. The quantity of FAR is relatively small compared to the quantity of research in other accounting specializations. FAR is well developed in the USA and Canada and is less developed in Europe, Oceania and Asia. There is high interest in FAR in African countries. There is a relatively low global interest in internet information about “forensic accounting research” compared to global interest in other forensic accounting topics. Areas for future research include the role of the environment, digitalization, religiosity and sustainable development in forensic accounting.

FAR around the world is lopsided, as some regions have more advanced FAR compared to other regions. There is a need for even development of FAR across all regions and a need to publicize the outputs of FAR to a larger audience to increase people’s interest in forensic accounting.

The study extends the literature by presenting a rigorous thematic and systematic review of the existing literature. It highlights the depth of FAR, the major thematic areas, the benefits of FAR to society and the geographical reach of existing FAR.

Criminology both as a field of study and as a practice draws on a broad range of disciplines from the social, behavioural, human, natural and medical sciences. However, over recent times, the natural and medical sciences have been dismissed, overlooked and even ridiculed, largely since the rise of critical criminology and related contemporary conflict and social harm approaches from the 1960s onwards. This has led to a chasm emerging between the study of criminology and the practice of criminology such as within a policing context. This paper aims to provide a review of an emerging forensic biological method, that of neuroscience, within a criminological context, to illustrate the importance of criminology embracing and reawakening its natural and medical science roots.

The paper draws on a conceptual design to realign criminology with the full range of disciplines used to inform its theory and application.

Through illustrating the role of forensic neuroscience, the paper reawakens the scientific method and inquiry of criminology reflecting the importance of the discipline being, and remaining, multi- and trans-disciplinary in nature. The paper, while reflecting on the limitations of scientific method and inquiry, outlines the strengths this approach to criminology engenders, promoting and delivering a scientific-based research agenda that aims to support industry partners in the prevention, disruption and reduction of crime, disorder and threats to public security.

Firstly, it is important for criminology as a field of study to (re)engage with its scientific method and inquiry. Secondly, criminology, by engaging in robust scientific method and inquiry, has a significant contribution to make to professional practice and the work of industry professionals. Thirdly, while there are limitations to such scientific method and inquiry, it should not lead to this component of criminology being discarded. Fourthly, there is a need for contemporary research in the area of scientific method and inquiry and its application to criminological contexts, including that of police practice. Finally, by engaging in scientific method and inquiry that is evidence based, a chasm between the field of study and the practice associated with criminology can be addressed.

This paper addresses the gap between criminology as a field of study and as a practice by reengaging with scientific method and inquiry, illustrating the need and value of criminology being and remaining multi- and trans-disciplinary, ensuring professions underpinned by criminology are supported in their practice.

This paper aims to explore the joint role of forensic accounting and corporate governance in enhancing internal control effectiveness.

The study used a previously administrated questionnaire as a data collection method and partial least squares structural equation modeling as a data analysis tool.

The findings of this paper find a positive relationship between the study’s independent variables (forensic accounting and corporate governance) and dependent variables (internal control effectiveness).

One potential limitation of this study is the use of a previously administered questionnaire as the primary data collection method, which may have limited the scope and depth of the data collected. Another limitation may be the focus on only two independent variables (forensic accounting and corporate governance), which may not fully capture all the factors that contribute to internal control effectiveness. Despite these limitations, this study provides important insights into the role of forensic accounting and corporate governance in enhancing internal control effectiveness and highlights the need for further research in this area.

This paper underscores the importance of investing in effective internal control systems and highlights the key role that forensic accounting and corporate governance play in enhancing the effectiveness of these systems.

Effective internal control systems are important not only for the financial health of organizations but also for their social and ethical responsibilities to stakeholders. The findings of this study suggest that investing in strong forensic accounting and corporate governance practices can help organizations meet these responsibilities and promote trust and transparency. Policymakers and regulators may use these findings to inform their efforts to promote effective internal control systems and enhance public trust in organizations.

This paper has important implications for service organizations in Jordan and can be used to inform policymakers and regulators in their efforts to promote strong and effective internal control systems.

The purpose of this study was to provide proof of concept and evaluate the project for the development of a forensic service in safeguarding adults at risk of harm who may have suffered a non-accidental injury as a result of physical abuse or neglect.

This pilot project arising from a Safeguarding Adults Review was designed using an iterative process. Opinion from all partners of the Safeguarding Adults’ Boards in two adjacent areas as well as using expert forensic advice from the Faculty of Forensic and Legal Medicine was sought.

All professionals recognised the need for a forensic service because at present decision-making around potential non-accidental injuries (NAI) may not be evidence based. The main barriers were seen as lack of knowledge and education combined with the area of work not being recognised as being needed and hence not commissioned. No similar service existed in England to aid the project being developed either academically or practically, other than reflecting what happens in children’s safeguarding.

The knowledge and skills as well as the resources developed for this project will aid safeguarding professionals to make more informed decisions when working with adults at risk of harm who have sustained a potential NAI.

This project has high originality with no other area in England offering a similar service or in the process of developing a service at present.

The role of evidence-based psychological knowledge in cases of juvenile offending is essential to make appropriate decisions relating to youth who violate legal or social norms, as it carries implications for treatment, intervention and practice. Psychological expert opinions therefore need to meet high formal and methodological requirements while maintaining ethical standards. The purpose of this study is to investigate psychological expert opinions in cases of juvenile misbehavior reported to regional courts in Poland. Juvenile court proceedings concern cases of demoralization and/or delinquent offenses. Demoralization is a legal concept described in the Act of June 9, 2022 on juvenile support and resocialization. This concept was not defined; it was only described through examples of behaviors indicating demoralization. These include the following: violations of the principles of community life; evading compulsory education or schooling; use of alcohol, narcotic drugs, psychotropic substances, their precursors, substitutes or new psychoactive substances; and prostitution.

To reach these goals, court records of juvenile cases in six district courts (N = 253) were gathered and analyzed. A semistructured questionnaire was used to examine the cases in which psychologists were appointed and to analyze the procedures used by these experts for assessing adolescents and their families.

Findings revealed that family judges appoint psychologists both in cases of “demoralization” (i.e. status offenses) and in cases of juvenile delinquency. The opinions were delivered by psychologists who were mostly members of diagnostic teams. Results indicate that such opinions generally comply with the minimal standards recommended by the Ministry of Justice, yet a few problems were observed with the determination of levels of demoralization.

The limitations of diagnostic tools used by psychologists are discussed, and recommendations for future practice are provided.

This paper aims to illustrate by means of a case study how HKT-R Spider reference profiles of recidivists and non-recidivists may be supportive in leave decisions.

The authors describe what is known for recidivists and non-recidivists about changes in risk factors during treatment. The HKT-R Spider is introduced. By comparing a case study to group profiles, the authors illustrate how discussions about leave may be rationalised. From a study among 278 patients to explore the profiles, the authors report the inter agreement, and differences between recidivists and non-recidivists of the clinical HKT-R factors. Intra correlation coefficients, Wilcoxon signed ranks test and independent and paired t-tests are applied. To explore which combination of factors are discriminating between both groups, the authors also performed logistic regression analyses at six treatment stages.

The inter agreement reliability and internal consistency of the clinical HKT-R scale were acceptable to good in all six stages studied. The HKT-R Spider and profiles can be used to assist in evidence-informed decision-making about leave.

Globally recidivists had somewhat higher levels of clinical risk factors at all six decision moments, but the interpretation of HKT-R Spiders profiles should always be adapted to the individual’s context.

Applying the HKT-R Spider reference profiles on individual cases may structure and rationalize discussions lead to decisions based on clinical facts.

The purpose of this paper is to analyse how novel homicide defences predicated on contemporary neuroscience align with legal insanity.

Doctrinal analysis, systematic investigation of relevant statutes and cases, was used to elucidate how the law of insanity is evolving. Cases represent the first recorded instance of a particular neuroscientific defence. US appellate cases were categorised according to the mechanism of action of neurotransmitter relied upon in court. A case study approach was also used to provide a contextualised understanding of the case outcome in depth.

Findings broadly depict how the employment of expert testimony runs parallel with our contemporary understanding of key neurotransmitters and their function in human behaviour. Generally, medico-legal evidence concerning neuromodulating agents and violent behaviour was inconclusive. However, the outcome of defence strategy may depend on the underlying neurotransmitter involved.

This study shows that as more discoveries are made about the neurobiological underpinnings of human behaviour; this new knowledge will continue to seep into the US court system as innovative defence strategies with varying success. Medical and legal practitioners may gauge the success of a defence depending on the neuromodulating agent.

Many scholars have focused on the role of neuroimaging as neuroscientific evidence and how it is used is shaping US criminal jurisprudence. To the best of the author’s knowledge, no study has incorporated the true origin of neuroscientific evidence as being underpinned by the understanding of neurotransmitters.