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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…

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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 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: 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: 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.

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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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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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Book part
Publication date: 18 December 2004

Zabihollah Rezaee, D. Larry Crumbley and Robert C. Elmore

Abstract

Details

Advances in Accounting Education Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-84950-868-1

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Book part
Publication date: 10 February 2020

Emin Zeytinog˘lu and Zafer Anadolu

Accounting and audit scandals, economic disputes, and the use of non-fraudulent financial statements during early 2000s have led to the emergence of the profession …

Abstract

Accounting and audit scandals, economic disputes, and the use of non-fraudulent financial statements during early 2000s have led to the emergence of the profession “Forensic Accounting” in many countries and its day-by-day increasing importance. At the present time, it is seen that since the acceptance of the fact that this profession is a quite important need, the education of forensic accounting is provided in undergraduate and graduate programs in the USA and Europe as a separate field of study. By this way, the aim of our study is to determine the perceptions and awareness, of the members of the profession and the accounting department students who have the potential to make this profession in the future, about the importance of the forensic accounting education and practices. In our research, we conducted a survey study with the members of the profession and the students of accounting department on the topic of forensic accounting education. The results show that the demand and interest in the forensic accounting profession will increase in the future. At this point, accountants and students emphasize that it would be very important for educational institutions to support students about professional career opportunities for forensic accounting. The results also show that there are some important differences of opinion among students and accountants about the current scope of forensic accounting.

Details

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

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Book part
Publication date: 10 February 2020

Öznur Arslan

Together with the globalization, the markets throughout the world entered into an intense competition and it led the companies in capital markets into a panic. During the…

Abstract

Together with the globalization, the markets throughout the world entered into an intense competition and it led the companies in capital markets into a panic. During the competition for being at the top, the companies may sometimes have recourse to various frauds, corruption, or manipulations. The advancing technology is the most useful instrument of companies for this purpose. Countering these frauds and corruptions, which are gradually becoming more complex, is the profession of “auditing” which entered into an institutionalization and professionalization process. One of the most important milestones in this process is the emergence of the forensic accounting profession. The forensic accounting services, especially in the USA and Canada, provide courts and lawyers with support by making use of accounting, auditing, and analytical investigations on legal issues involving financial disputes. The forensic accountants offer service to relevant persons and institutions in order to determine the frauds made by the companies and support the lawsuits.

The objective of the present study is to provide information about the forensic accounting profession and its development in the world, as well as contributing to the development and recognition of forensic accounting practices.

Details

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

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Book part
Publication date: 10 February 2020

Süleyman Uyar and Kürşad Çavuşoğlu

Due to the developments in information technologies, new concepts and practices have emerged in the field of accounting and auditing. One of these concepts is the concept…

Abstract

Due to the developments in information technologies, new concepts and practices have emerged in the field of accounting and auditing. One of these concepts is the concept of Forensic Accounting. Forensic accounting acts as a bridge between law and accounting sciences. Academic strutting about forensic accounting carried out in Turkey is increasing every day. In this study, we aim to examine the views of Turkish accounting academicians about skills of forensic accountant. Within this scope, we investigate whether there is any difference in views of Turkish accounting academicians by their gender, title, age, experience and university department (faculty, vocational school, etc.). Survey was sent to 543 Turkish accounting academicians via e-mail. 80 responses were used as data. Data analysis was made in SPSS Statistics 17.0. Means, standard deviations and percentages were computed for items related to skills of forensic accountant. Mann–Whitney U and Kruskal–Wallis tests were used to analyse whether there was any difference in views of Turkish accounting academicians by their gender, title, age, experience and university department. According to findings, the skills rated as most important by Turkish academicians are, respectively, deductive analysis, critical thinking and unstructured problem solving. The skills rated as least important by Turkish academicians are, respectively, oral communication, investigative flexibility and analytical proficiency. There is a significant difference in rating of the importance of critical thinking, investigative flexibility, analytical proficiency and written communication by gender and there is a significant difference in rating of the importance of deductive analysis, unstructured problem solving and composure by experience year as academician.

Details

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

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Book part
Publication date: 10 February 2020

Burcu İşgüden Kılıç

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…

Abstract

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.

Details

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

Keywords

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