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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.

The purpose of this paper is to conduct a forensic analysis of Google Allo messenger on an Android-based mobile phone. The focus was on the analysis of the data stored by this application in the internal memory of the mobile device, with minimal use of third-party applications. The findings were compared with the already existing works on this topic. Android is the most popular operating system for mobile devices, and these devices often contain a massive amount of personal information about the user such as photos and contact details. Analysis of these applications is required in case of a forensic investigation and makes the process easier for forensic analysts.

Logical acquisition of the data stored by these applications was performed. A locked Android device was used for this purpose. Some scripts are presented to help in data acquisition using Android Debug Bridge (ADB). Manual forensic analysis of the device image was performed to see whether the activities carried out on these applications are stored in the internal memory of the device. A comparative analysis of an existing mobile forensic tool was also performed to show the effectiveness of the methodology adopted.

Forensic artifacts were recovered from Allo application. Multimedia content such as images were also retrieved from the internal memory.

As this study was conducted for forensic analysis, it assumed that the mobile device used already has USB debugging enabled on it, although this might not be the applicable in some of the cases. This work provides an optimal approach to acquiring artifacts with minimal use of third-party applications.

Most of the mobile devices contain messaging application such as Allo installed. A large amount of personal information can be obtained from the forensic analysis of these applications, which can be useful in any criminal investigation.

This is the first study which focuses on the Google Allo application. The proposed methodology was able to extract almost as much as the data obtained using earlier approaches, but with minimal third-party application usage.

Professionals who carry out the forensic accounting profession must have an extensive knowledge of accounting, as well as an effective knowledge of law, auditing, internal audit, business management, psychology, crime science, and, in particular, computer technologies. In today’s digital business environment, it has become difficult to identify fraudulent transactions with traditional methods. Developments in information (data) and information technology have helped increase anti-fraud control programs and fraud research opportunities. In particular, fraudulent financial reporting disrupts the reliability, accuracy, and efficiency of financial markets in terms of existence and continuity. The forensic accounting profession has been able to improve the effectiveness of inspections by using big data techniques, data analytics, and algorithms (Rezaee, Lo, Ha, & Suen, 2016; Seda & Kramer, 2014; Singleton & Singleton, 2010).

The aim of the author, in this chapter, is to evaluate the contribution of using big data techniques in forensic accounting applications and the skills that will be provided to students while integrating these techniques in forensic accounting trainings. For this purpose, studies on forensic accounting education and their applications were reviewed. In addition, opinions were evaluated by considering the relevant literature about the importance of big data, benefits of big data, use of big data techniques, and interest shown of them.

The purpose of this paper is to develop an insight into the skill sets that forensic accounting practitioners need to possess to succeed in the practice of forensic accounting.

The present paper is based on a literature review.

Forensic accounting education is multi-disciplinary. It encompasses auditing, accounting, statistics, information technology (IT), legal rules and human skills. It is similar to auditing, yet different. Hands-on statistical tools act like an additional equipment for quick delivery of the output when data are large. Proficiency in using IT tools is a must to detect cybercrimes. Human skills are gaining importance because of social engineering attacks. Forensic accountants must be acquainted and updated with the relevant laws. Various investigative skills and knowledge are also essential in forensic accounting.

Forensic accounting education can be developed as a separate discipline for proper regulation of forensic accounting profession. In that case, the need for development of separate forensic accounting standards may arise. This issue needs to be dwelt upon by the academia and professional bodies.

The paper will enable the universities/institutes to design the appropriate curricula, assigning due consideration to the required knowledge and skill sets in forensic accounting education.

This research study aims to identify barriers to incorporating forensic accounting into accounting curricula in Jordanian universities. The study examines the differences in perspectives among various accounting education stakeholders, including students, educators and accounting and auditing employees/managers, on forensic accounting education.

The research methodology is quantitative and involves administering a survey questionnaire. The data obtained are analyzed using techniques including t-test analysis, one-way ANOVA and post-hoc.

The study reveals that educators have a more favorable view toward incorporating forensic accounting into university accounting curricula in Jordan, while accountants and auditors (employees/managers) are more strongly convinced of its importance. Furthermore, the biggest challenge to integrating forensic accounting, as perceived by stakeholders, is the lack of related job opportunities.

The study significantly contributes to accounting education research by providing valuable information on barriers to incorporating forensic accounting into the accounting curricula of Jordanian educational institutions from the perceptive of various stakeholders. Therefore, this study may assist educators in overcoming obstacles in offering forensic accounting education.

The study carries important implications for the inclusion of forensic accounting in the accounting curricula of Jordanian educational institutions. By comprehending the different viewpoints of various stakeholders, educators and policymakers can address recognized challenges and strive for the effective integration of forensic accounting in accounting curricula. As a result, accounting students will receive a more comprehensive education, and graduates will be better equipped for successful careers in the field.

A major difficulty identified many years ago in psychiatric care is the shortage of appropriate instruments with which to carry out valid and reliable therapeutic assessments which are behaviourally based and therefore appropriate for use in a variety of contexts. The aim of this project was to ascertain the utility of a forensic nursing risk assessment tool - Behavioural Status Index (BEST-Index). The paper aims to discuss these issues.

A multi-site cross-sectional survey was undertaken using mixed method design. Quantitative data was generated using BEST-Index to allow comparisons across three different levels of security (high, medium and low) in Scotland and Ireland. Qualitative data were gathered from patients and multi-disciplinary team (MDT) members using semi-structured interviews and questionnaire.

Measured over an 18-month period, there was a statistically significant improvement in behaviour, when comparing patients in high and medium secure hospitals. Two key themes emerged from patient and staff perspectives: “acceptance of the process” and “production and delivery of information”, respectively. The wider MDT acknowledge the value of nursing risk assessment, but require adequate information to enable them to interpret findings. Collaborating with patients to undertake risk assessments can enhance future care planning.

Studies using cross-section can only provide information at fixed points in time.

The BEST-Index assessment tool is well established in clinical practice and has demonstrated good utility.

This project has served to highlight the unique contribution of BEST-Index to both staff and patients alike and confirm its robustness and versatility across differing levels of security in Scottish and Irish forensic mental health services.

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.

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).

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.

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.

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.

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.

The purpose of this paper is to propose an approach that helps in acquisition of live data as well as data stored in the internal/external memory of android mobile device considering that the data on the device are not much altered during the extraction process. Also, the emphasis is laid on testing the validity of existing forensic tools against the data obtained manually and by using this approach. Smartphones have spurred the mobile computing technology, and Android is widely used as an Operating System in these devices. These days, users store most of their personal information like emails, images, contacts etc., on Phones/Tablets as their data would be readily accessible and thus convenient for them.

Android Operating System is built on the Linux Kernel and scripts to extract data from Android Mobile Device with the use of Android Debugging Bridge have been written. The approach is more focused on the logical acquisition of data from devices rather than acquisition using physical methods.

Live data of the Facebook application running on the device can be extracted. Also, the password of the LuksManager application (used to create an encrypted volume on the device), which is stored in the internal memory, is also extracted and identified.

The study has been conducted in an academic environment, thereby limiting external validity. Another limitation is the limited edition of some of the software forensics tools that are used. The full access to these software tools are restricted by Law enforcement and Investigation policies. The research provides a different approach which could aid in criminal investigation activities on mobile devices.

The devices which have the latest versions of Android not only store messages and mails, but a lot of information about GPS, as well as information about popular applications like Facebook, WhatsApp, etc. This could practically help a lot in criminal investigation.

This study is important because very few works have been done on recent versions (Jellybean and Kitkat) of Android. The proposed approach could extract large amounts of information as compared to earlier approaches with the newer versions of Android having larger memory and new features.

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

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

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.

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.

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.

This paper aims to examine the relevance of Big Data to forensic accounting practice and education by gathering opinions from a sample of academics and practitioners in China.

The authors conduct a survey of academics and practitioners regarding the desired demand, importance and content of Big Data educational skills and topics for forensic accounting education to effectively respond to challenges and opportunities in the age of Big Data.

Results indicate that the demand for and interest in Big Data/data analytics and forensic accounting will continue to increase; Big Data/data analytics and forensic accounting should be integrated into the business curriculum; many of the suggested Big Data topics should be integrated into forensic accounting education; and some attributes and techniques of Big Data are important in improving forensic accounting education and practice.

Readers should interpret the results with caution because of the sample size (95 academics and 103 practitioners) and responses obtained from academics and practitioners in one country (China) that may not be representative of the global population.

The results are useful in integrating Big Data topics into the forensic accounting curriculum and in redesigning the forensic accounting courses/programs.

The results have implications for forensic accountants in effectively fulfilling their responsibilities to their profession and society by combating fraud.

This study provides educational, research and practical implications as Big Data and forensic accounting are advancing.