Forensic Accounting: The Emergence and Evolution of a Profession

Nicolae Bobițan and Diana Dumitrescu
Additional contact information
Nicolae Bobițan: West University of Timișoara
Diana Dumitrescu: West University of Timișoara

CECCAR Business Review, 2024, vol. 5, issue 3, 16-24

Abstract: In today’s complex business landscape, where financial crimes continue to proliferate, the paper explores the factors that have contributed to the evolution and growth of the forensic accounting profession, shedding light on forensic accountants as key players in identifying, investigating, and preventing fraudulent activities. This article delves into the history of forensic accounting, tracing its evolution from antiquity to the modern era. It explores significant milestones and pivotal moments that have shaped the field over the centuries. Citing various authors and their contributions, this paper provides a comprehensive overview of how forensic accounting has developed into a vital discipline in the world of accounting and finance, law enforcement, and justice.

Keywords: forensic accounting; litigation; investigations; frauds; evidence (search for similar items in EconPapers)
JEL-codes: H26 K13 M41 M49 (search for similar items in EconPapers)
Date: 2024
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.ceccarbusinessreview.ro/forensic-accou ... -a374d/download-PDF/ (application/pdf)
https://www.ceccarbusinessreview.ro/forensic-accou ... sion-a374a/abstract/ (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:5:y:2024:i:3:p:16-24

DOI: 10.37945/cbr.2024.03.02

Access Statistics for this article

CECCAR Business Review is currently edited by Robert-Aurelian ȘOVA

More articles in CECCAR Business Review from Body of Expert and Licensed Accountants of Romania (CECCAR)
Bibliographic data for series maintained by Radu CIOBANU ().