The past, present, and future (?) of crime-related forensic accounting methodology

Timothy J. Louwers

Accounting Research Journal, 2015, vol. 28, issue 1, 4-9

Abstract: Purpose - – The purpose of this paper is to explore the origins of crime-related forensic accounting methodology in the USA. Design/methodology/approach - – The author describes how these early methods have evolved through the use of technology. Findings - – The author also discusses the next generation of crime-related forensic accounting tools and techniques which, although in limited use today, will grow to widespread use in the near future. Originality/value - – This viewpoint is a summary of a presentation made at the 3rd National Forensic Accounting Teaching and Research Symposium held at the Queensland University of Technology on February 10, 2014.

Keywords: Forensic accounting; Financial crimes; Investigation (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:eme:arjpps:v:28:y:2015:i:1:p:4-9

DOI: 10.1108/ARJ-04-2015-0047

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