Forensic Accounting: Innovative Tools for Corporate Seector

Sumeet Gupta

Journal of Global Economy, 2022, vol. 18, issue 1, 43-52

Abstract: In the present scenario, there has been tremendous increase in the Financial Frauds, White Collar Crimes, and Professional Negligence etc. due to flourishing businesses and diversified operations. Recent Accounting frauds and requirement of transparency as well as governance gives the rise to the need of Forensic Accounting in the Corporate Sector. Internal and External auditors can only check the arithmetical accuracy and the compliance with the Accounting Standards, Auditing Standards and Policies in the preparation of Books of Accounts. The new arena of accounting world be helpful to detect the suspected business transactions, frauds and other criminal offences.

Keywords: Forensic Accounting; Auditing; Fraud (search for similar items in EconPapers)
JEL-codes: D8 I2 (search for similar items in EconPapers)
Date: 2022
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