Bridging the Gap: Integrating Forensic Accounting Skillsets for Enhanced Audit Quality in the Post-Pandemic Era

Abidoye Adenike (), Awolowo Ifedapo Francis () and Chan Dora ()
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Abidoye Adenike: Sheffield Hallam University, UK
Awolowo Ifedapo Francis: Sheffield Hallam University, UK
Chan Dora: Sheffield Hallam University, UK

Journal of Forensic Accounting Profession, 2023, vol. 3, issue 2, 63-81

Abstract: In response to recent high-profile accounting scandals, the auditing sector is undergoing a critical review of practices. Despite regulatory changes and technological advancements, doubts persist about auditors' effectiveness in identifying financial statement fraud. This article advocates for a paradigm shift in auditors' skillsets, especially amid challenges posed by remote and hybrid work scenarios.

Keywords: Financial Statement Fraud; Forensic Accounting; Audit Quality; Remote Working; Technology-enabled Audits (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:jfaccp:v:3:y:2023:i:2:p:63-81:n:2

DOI: 10.2478/jfap-2023-0010

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