The Forensic Accounting Profession and the Process of Its Development in the World

Öznur Arslan

A chapter in Contemporary Issues in Audit Management and Forensic Accounting, 2020, vol. 102, pp 203-218 from Emerald Group Publishing Limited

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.

Keywords: Forensic accounting; accounting; fraud; corruption; auditing; trick inspector; M40; M41; M42 (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:eme:csefzz:s1569-375920200000102016

DOI: 10.1108/S1569-375920200000102016

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