New variables and measurements of forensic accounting: implications on financial reporting and auditing
Abstract Forensic accounting is a specialized field that investigates financial fraud and other white-collar crimes and provides evidence in legal proceedings. Forensic accounting literature has been criticized for lacking applied research that examines the actual role of forensic accountants in pra...
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| Main Author: | |
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| Format: | Article |
| Language: | English |
| Published: |
Springer
2024-11-01
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| Series: | Discover Sustainability |
| Subjects: | |
| Online Access: | https://doi.org/10.1007/s43621-024-00544-4 |
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| Summary: | Abstract Forensic accounting is a specialized field that investigates financial fraud and other white-collar crimes and provides evidence in legal proceedings. Forensic accounting literature has been criticized for lacking applied research that examines the actual role of forensic accountants in practice. One reason for this gap is the challenge of measuring the variables involved in forensic accounting cases. This research proposes appropriate measures for the variables involved in forensic accounting, identifying the key variables that are most important in determining the impact of forensic accounting services and techniques. The proposed variables in this paper are (1) Forensic accounting service index, (2) External auditor with forensic accounting competencies, (3) Audit committee characteristics in terms of forensic accounting service, (4) Litigation risk and (5) Fraud risk. This research has significant implications for future applied research in the field and provides a roadmap for further research. By providing a foundation for applied research, this research will contribute to the development of a stronger and more evidence-based forensic accounting profession. |
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| ISSN: | 2662-9984 |