Mapping forensic accounting in the UK

Sarah Hegazy, Alan Sangster and Amr Kotb

Journal of International Accounting, Auditing and Taxation, 2017, vol. 28, issue C, 43-56

Abstract: This study explores the nature of forensic accounting in the UK. Drawing upon in-depth interviews and a postal questionnaire, it investigates how forensic accounting is perceived, the profile of those working in the field, types of services offered, essential knowledge and skills required, the academic and professional response to its growth, and whether it can be considered a profession. It finds that forensic accounting in the UK is a multidisciplinary field of activity, less focused on accounting than suggested by its name, with very little prospect of becoming a recognized profession in the foreseeable future, but a possibility that it will ultimately do so, based on teams of people with complementary skills rather than individuals with a common base of specialist skills.

Keywords: Forensic accounting; Forensic investigation; Expert witness; Accounting profession; Sociology of professions (search for similar items in EconPapers)
Date: 2017
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Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:jiaata:v:28:y:2017:i:c:p:43-56

DOI: 10.1016/j.intaccaudtax.2016.12.004

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