Investigation Techniques, Methods, Types, and Increasing Impact of Forensic Accounting in Digital Period

İbrahim Mert
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İbrahim Mert: Istanbul Aydin University

Journal of Finance Letters (Maliye ve Finans Yazıları), 2022, vol. 37, issue 118, 13-32

Abstract: Forensic accountants are responsible for fighting financial malpractices and fraud in organizations and businesses. Financial accounting applications are made successful through engagement in duties such as financial data analysis, preparation of reports, and testing the results before courts. Investigation involves examination of record books to determine if a financial criminal activity has occurred. Through these investigations, forensic accountants find and discover fraud and malpractices thus bringing the culprits to books. The reports filed act as evidence in courts. Forensic accounting has played an important role in fighting fraud, solving civil disputes, and helped companies avoid future crimes regarding finances.

Keywords: Forensic Accounting; Auditing; Internal Auditing (search for similar items in EconPapers)
JEL-codes: M40 M41 M42 (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:acc:malfin:v:37:y:2022:i:118:p:13-32

DOI: 10.33203/mfy.1084274

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