Financial Sleuthing

Niamh Brennan ()

Open Access publications from Research Repository, University College Dublin

Abstract: Forensic accounting is the use of accounting expertise to assist a court. "Forensic" denotes anything to do with a court of law and forensic accounting is increasingly recognised as a separate and important discipline at the intersection of law and accountancy. A relatively new role within accounting, forensic accountants build on a unique blend of accounting and investigative skills.They are,infact, financial detectives, dissecting financial statements, looking behind rather than merely at the numbers. Their expertise lies in working with sensitive financial evidence, lawyers, law enforcement agencies and the court system. Integrating accounting, auditing and financial investigation and their application in litigation and dispute resolution, forensic accounting is a highly-specialised area of practice that combines accounting and legal disciplines.

Keywords: Forensic; accounting (search for similar items in EconPapers)
Pages: 2 pages
Date: 2016-02
New Economics Papers: this item is included in nep-acc
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Published in: Accountancy Ireland, 48(1) 2016-02

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