Forensic Accounting and Financial Statement Fraud, Volume I

CHAPTER 5

Forensic Accounting Practices, and Education and Research

Executive Summary

Forensic accounting has advanced from a narrow focus on fraud investigation to a profession with certification, education, and research in performing a variety of fraud and nonfraud services. Forensic accountants should possess education, knowledge, experience, and expertise in accounting, auditing, business, finance, law, psychology, and criminology. This chapter presents the structure of the legal system relevant to forensic accounting practice as well as forensic accounting education and research.

Introduction

Forensic accounting is considered as an important and rewarding field of accounting to investigate fraud and nonfraud incidents. In such an increasingly ...