Forensic Accounting Investigation and Prevention of Fraud

Chuanhui Liu ()
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Chuanhui Liu: Chongqing University of Arts and Sciences

A chapter in Proceedings of the 2023 5th International Conference on Economic Management and Cultural Industry (ICEMCI 2023), 2024, pp 724-731 from Springer

Abstract: Abstract At the end of the twentieth century and the beginning of the twenty-first century, a series of abominable fraud incidents occurred around the world. Even the United States with a mature capital market also has fraud incidents in corporations one after another, such as those in WorldCom, and Enron Corporation, causing significant losses to enterprises and investors. As a result, fraud has gradually become an emphasis of people in theoretical and practical circles as well as a difficult challenge for everyone. This paper studies the investigation and prevention of fraud from the perspective of forensic accounting, intending to provide reference to the further investigation and prevention of fraud.

Keywords: fraud; forensic accounting investigation; forensic accounting prevention (search for similar items in EconPapers)
Date: 2024
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DOI: 10.2991/978-94-6463-368-9_86

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