Evolving roles of accountants as resources for greater accountability in financial reporting, legislative and judicial processes

Marianne Ojo and Jeanette Van Akkeren

MPRA Paper from University Library of Munich, Germany

Abstract: Jeanette Van Akkeren, Sherrena Buckby, Kim MacKenzie ("A Metamorphosis of the Traditional Accountant: An Insight into Forensic Accounting Services in Australia") argue that there remains some confusion on what constitutes the role of a forensic professional. It is very well the case that clarity of the definition of what constitutes the role of a forensic professional is crucial to determining how effectively such a role can be harnessed. As well as exploring the various roles undertaken by forensic accountants based in the US and other selected common law jurisdictions, this publication aims to contribute to the extant literature on how the role of a forensic professional can be effectively utilized and applied, both from common law and comparative based perspectives - which involve selected jurisdictions that constitute the focus of this study. In so doing it also highlights how a greater degree of accountability and transparency can be introduced into the financial reporting, as well as legal process.

Keywords: accountability; transparency; common law systems; forensic accounting (search for similar items in EconPapers)
JEL-codes: E6 G2 G3 K2 M4 (search for similar items in EconPapers)
Date: 2015
New Economics Papers: this item is included in nep-acc, nep-law and nep-mac
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://mpra.ub.uni-muenchen.de/68114/1/MPRA_paper_68114.pdf original version (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:68114

Access Statistics for this paper

More papers in MPRA Paper from University Library of Munich, Germany Ludwigstraße 33, D-80539 Munich, Germany. Contact information at EDIRC.
Bibliographic data for series maintained by Joachim Winter ().