Forensic accounting theory

Peterson Ozili

MPRA Paper from University Library of Munich, Germany

Abstract: This article presents a forensic accounting theory. Forensic accounting theory is an explanation of why and how the choice of methods and techniques used to detect creative accounting or fraudulent manipulations in financial reporting, and the outcome of using such methods or techniques, depends on the accounting and non-accounting decisions taken into consideration by the forensic accountant or investigator. The forensic accounting theory developed in this paper is useful to both practitioners and academics, and the resulting contribution to accounting theory and forensic science are useful to the problem-solving process in the global fight against financial crime.m

Keywords: fraud; forensic accounting; financial reporting; fraud detection; forensic accounting theory; accounting; financial accounting; forensic science; accounting education; forensic accountant. (search for similar items in EconPapers)
JEL-codes: M4 M40 M42 (search for similar items in EconPapers)
Date: 2020-06-12
New Economics Papers: this item is included in nep-acc and nep-ore
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