Impact of Forensic Accounting on Organisation
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The study focuses on the conceptual and theoretical analysis of the forensic accounting in the retail corporations in Australia. The research study intends to evaluate the extent to which the forensic accounting helps in aiding the diverse fraudulent activities and influencing the internal corporate governance process.
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Running head: FORENSIC ACCOUNTING
Impact of Forensic Accounting on Organisation
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Impact of Forensic Accounting on Organisation
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Name of the University:
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1
FORENSIC ACCOUNTING
Executive Summary
The study focuses on the conceptual and theoretical analysis of the forensic accounting in the
retail corporations in Australia. The retail sectors often experience a collapsing situation that
includes the date of insolvency, unauthorized leakage of commercially sensitive information, and
theft of intellectual properties. The research study intends to evaluate the extent to which the
forensic accounting helps in aiding the diverse fraudulent activities and influencing the internal
corporate governance process.
The audit profession indicates that the management ensures a chief accountability for
recognizing and preventing the fraudulent business concerns. The effective forensic accounting
procedures help in understanding the method of motivating the employees to maintain the high
level of integrity. Forensic accounting process ensures that the field of the corporate governance
takes the active participation in mitigating the emerging risks within the organisation.
The study discusses the appropriate design and data collection process for investigating the
major aspects of the research area. The use of the mixed method approach is suitable for this
study. Considering the techniques of primary and secondary data, the study will develop the
concerned ideas about the subject matter.
FORENSIC ACCOUNTING
Executive Summary
The study focuses on the conceptual and theoretical analysis of the forensic accounting in the
retail corporations in Australia. The retail sectors often experience a collapsing situation that
includes the date of insolvency, unauthorized leakage of commercially sensitive information, and
theft of intellectual properties. The research study intends to evaluate the extent to which the
forensic accounting helps in aiding the diverse fraudulent activities and influencing the internal
corporate governance process.
The audit profession indicates that the management ensures a chief accountability for
recognizing and preventing the fraudulent business concerns. The effective forensic accounting
procedures help in understanding the method of motivating the employees to maintain the high
level of integrity. Forensic accounting process ensures that the field of the corporate governance
takes the active participation in mitigating the emerging risks within the organisation.
The study discusses the appropriate design and data collection process for investigating the
major aspects of the research area. The use of the mixed method approach is suitable for this
study. Considering the techniques of primary and secondary data, the study will develop the
concerned ideas about the subject matter.
2
FORENSIC ACCOUNTING
Table of Contents
1.0 Introduction................................................................................................................................4
1.1 Background of the Research......................................................................................................4
1.2 Problem Statement.....................................................................................................................5
1.3 Research Aim.............................................................................................................................6
1.4 Research Objectives...................................................................................................................6
1.5 Research Questions....................................................................................................................7
2.0 Literature Review......................................................................................................................7
2.1 Concept of Forensic Accounting...............................................................................................8
2.2 Conceptual Analysis of ‘Fraud’...............................................................................................10
2.3 Corruption and Fraud in Australian Corporations...................................................................10
2.4 Impact of Forensic Accounting in Detecting the Frauds.........................................................12
2.5 Financial Accounting Benefits in providing the connected link.............................................13
2.6 Effectiveness of the Forensic Accounting on Improving Corporate Governance...................13
2.7 Article relevancy with the literature........................................................................................14
2.8 Gap in the literature.................................................................................................................15
3.0 Research Methodology............................................................................................................16
3.1 Research Type.........................................................................................................................16
3.2 Research Approach..................................................................................................................16
3.3 Data Collection Type...............................................................................................................17
3.4 Sampling..................................................................................................................................17
3.5 Data Analysis...........................................................................................................................18
3.6 Ethical Concerns......................................................................................................................18
FORENSIC ACCOUNTING
Table of Contents
1.0 Introduction................................................................................................................................4
1.1 Background of the Research......................................................................................................4
1.2 Problem Statement.....................................................................................................................5
1.3 Research Aim.............................................................................................................................6
1.4 Research Objectives...................................................................................................................6
1.5 Research Questions....................................................................................................................7
2.0 Literature Review......................................................................................................................7
2.1 Concept of Forensic Accounting...............................................................................................8
2.2 Conceptual Analysis of ‘Fraud’...............................................................................................10
2.3 Corruption and Fraud in Australian Corporations...................................................................10
2.4 Impact of Forensic Accounting in Detecting the Frauds.........................................................12
2.5 Financial Accounting Benefits in providing the connected link.............................................13
2.6 Effectiveness of the Forensic Accounting on Improving Corporate Governance...................13
2.7 Article relevancy with the literature........................................................................................14
2.8 Gap in the literature.................................................................................................................15
3.0 Research Methodology............................................................................................................16
3.1 Research Type.........................................................................................................................16
3.2 Research Approach..................................................................................................................16
3.3 Data Collection Type...............................................................................................................17
3.4 Sampling..................................................................................................................................17
3.5 Data Analysis...........................................................................................................................18
3.6 Ethical Concerns......................................................................................................................18
3
FORENSIC ACCOUNTING
References......................................................................................................................................19
FORENSIC ACCOUNTING
References......................................................................................................................................19
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FORENSIC ACCOUNTING
1.0 Introduction
The current business world has been facing the considerable challenges from the
fraudulent activities and numerous scandals in every industry. The forensic accounting is a
terminology that deals with the accounting, investigation, and auditing skills to examine the
financial statement of the company. With the help of a structured forensic accounting document,
a company can present the proof to the court if any fraudulent act is suspected. According to
Seda and Kramer (2015), it is important for each organisation to investigate the fraud and
corruption, which are the significant elements of the role of a forensic accountant. In addition to
this, forensic accounting even deals with several mismanagements occur within the organisation.
The study will thus focus on the conceptual and theoretical analysis of the forensic accounting in
the retail corporations in Australia. The identification of the research aim, objectives, and
research questions will be connected to the findings obtained from the literature. The use of the
appropriate methodologies will also be discussed in this study to gather the insightful knowledge
on this context.
1.1 Background of the Research
The current business scenario is widely surrounded by the extensive competition. Each of
the organisations strives to achieve excellence and strengthen the competitive position. Louwers
(2015) identified that this entire business arena has been experiencing the continuous frauds and
scandals regularly. Forensic accounting is a practice that audits the internal financial statements
of a firm to identify the loopholes and undertake the fruitful steps to mitigate the issues. Bhasin
(2017) even defined that forensic accounting generally uses the different accounting skills that
are effective enough to conduct an investigative act against the fraudulent activities underlying
FORENSIC ACCOUNTING
1.0 Introduction
The current business world has been facing the considerable challenges from the
fraudulent activities and numerous scandals in every industry. The forensic accounting is a
terminology that deals with the accounting, investigation, and auditing skills to examine the
financial statement of the company. With the help of a structured forensic accounting document,
a company can present the proof to the court if any fraudulent act is suspected. According to
Seda and Kramer (2015), it is important for each organisation to investigate the fraud and
corruption, which are the significant elements of the role of a forensic accountant. In addition to
this, forensic accounting even deals with several mismanagements occur within the organisation.
The study will thus focus on the conceptual and theoretical analysis of the forensic accounting in
the retail corporations in Australia. The identification of the research aim, objectives, and
research questions will be connected to the findings obtained from the literature. The use of the
appropriate methodologies will also be discussed in this study to gather the insightful knowledge
on this context.
1.1 Background of the Research
The current business scenario is widely surrounded by the extensive competition. Each of
the organisations strives to achieve excellence and strengthen the competitive position. Louwers
(2015) identified that this entire business arena has been experiencing the continuous frauds and
scandals regularly. Forensic accounting is a practice that audits the internal financial statements
of a firm to identify the loopholes and undertake the fruitful steps to mitigate the issues. Bhasin
(2017) even defined that forensic accounting generally uses the different accounting skills that
are effective enough to conduct an investigative act against the fraudulent activities underlying
5
FORENSIC ACCOUNTING
the organisational functions. The report acts as the proof for the fraudulent activities that can be
shown to the court or any legal proceeding. It has been observed that the retail corporations face
such discrepancy in their financial activities on a regular basis. Bhasin (2015) observed that the
retail sectors often experience a collapsing situation that includes the date of insolvency,
unauthorized leakage of commercially sensitive information, and theft of intellectual properties.
In fact, in some of the cases, it is also observed that the retail corporations fail to comply with the
regulatory governance, such as Competition and Consumer Act 2010 (Bologna and Shaw,
2013). The development of the forensic auditing process would be helpful in such case to
identify the discrepancy and take the action against it to mitigate the challenges quickly.
1.2 Problem Statement
The research study is entirely concentrating on exploring the conceptual and theoretical
underpinning related to the forensic accounting system. The research study is focusing on
critically examine the recognizable impacts of the forensic accounting process for addressing and
resolving the fraudulent activities within the retail firms. The observation of this examination
report would suggest the appropriate corporate governance process that can be undertaken to
mitigate the challenges in a significant manner. The research study intends to evaluate the extent
to which the forensic accounting helps in aiding the diverse fraudulent activities and influencing
the internal corporate governance process. Botes, and Saadeh (2016) implied that the external
auditing credibility generally depends on the techniques and procedures undertaken by different
countries. This analysis even involves with numerous criticisms directed by the external
activities. Such financial scams cause the lack of integrity among the public that leads towards
property losses, which is a greater concerns for the business.
FORENSIC ACCOUNTING
the organisational functions. The report acts as the proof for the fraudulent activities that can be
shown to the court or any legal proceeding. It has been observed that the retail corporations face
such discrepancy in their financial activities on a regular basis. Bhasin (2015) observed that the
retail sectors often experience a collapsing situation that includes the date of insolvency,
unauthorized leakage of commercially sensitive information, and theft of intellectual properties.
In fact, in some of the cases, it is also observed that the retail corporations fail to comply with the
regulatory governance, such as Competition and Consumer Act 2010 (Bologna and Shaw,
2013). The development of the forensic auditing process would be helpful in such case to
identify the discrepancy and take the action against it to mitigate the challenges quickly.
1.2 Problem Statement
The research study is entirely concentrating on exploring the conceptual and theoretical
underpinning related to the forensic accounting system. The research study is focusing on
critically examine the recognizable impacts of the forensic accounting process for addressing and
resolving the fraudulent activities within the retail firms. The observation of this examination
report would suggest the appropriate corporate governance process that can be undertaken to
mitigate the challenges in a significant manner. The research study intends to evaluate the extent
to which the forensic accounting helps in aiding the diverse fraudulent activities and influencing
the internal corporate governance process. Botes, and Saadeh (2016) implied that the external
auditing credibility generally depends on the techniques and procedures undertaken by different
countries. This analysis even involves with numerous criticisms directed by the external
activities. Such financial scams cause the lack of integrity among the public that leads towards
property losses, which is a greater concerns for the business.
6
FORENSIC ACCOUNTING
On the other hand, Crain et al. (2016) argued that the transaction volumes enlarge the
corporation size, which affects the external audit accountability. It is essential to present the
appropriate financial statement to create a fair view of the financial reporting. This practices
helps in detecting the probable frauds by drifting an external audit. The audit profession indicates
that the management ensures a chief accountability for recognizing and preventing the fraudulent
business concerns. It is important to develop the professional skepticism while identifying the
frauds thorough the internal audit process (DiGabriele and Huber, 2015). The prevalent frauds
may create the materially incorrect financial pronouncements. The accountant and legal
practitioners may receive the fruitful insights by reviewing the failures in the various statutory
and audit procedures that are generally used for detecting or preventing frauds. The study is thus
concentrating on analyzing the issues with the financial losses and increasing rate of the
fraudulent activities. The study even intends to identify the effectiveness of forensic accounting
process to mitigate the challenges due to such inappropriateness in the financial accounting
systems of the retail corporations.
1.3 Research Aim
The research study aims to identify the fruitfulness of the forensic accounting process to
detect the internal fraudulent financial concerns within the retail corporations. The study also
attempts to identify the challenges faced due to the financial frauds take place within the
organisations and effects of these challenges to maintain the appropriate corporate governance.
1.4 Research Objectives
To identify the types of fraudulent activities and discrepancies within the retail
corporations
FORENSIC ACCOUNTING
On the other hand, Crain et al. (2016) argued that the transaction volumes enlarge the
corporation size, which affects the external audit accountability. It is essential to present the
appropriate financial statement to create a fair view of the financial reporting. This practices
helps in detecting the probable frauds by drifting an external audit. The audit profession indicates
that the management ensures a chief accountability for recognizing and preventing the fraudulent
business concerns. It is important to develop the professional skepticism while identifying the
frauds thorough the internal audit process (DiGabriele and Huber, 2015). The prevalent frauds
may create the materially incorrect financial pronouncements. The accountant and legal
practitioners may receive the fruitful insights by reviewing the failures in the various statutory
and audit procedures that are generally used for detecting or preventing frauds. The study is thus
concentrating on analyzing the issues with the financial losses and increasing rate of the
fraudulent activities. The study even intends to identify the effectiveness of forensic accounting
process to mitigate the challenges due to such inappropriateness in the financial accounting
systems of the retail corporations.
1.3 Research Aim
The research study aims to identify the fruitfulness of the forensic accounting process to
detect the internal fraudulent financial concerns within the retail corporations. The study also
attempts to identify the challenges faced due to the financial frauds take place within the
organisations and effects of these challenges to maintain the appropriate corporate governance.
1.4 Research Objectives
To identify the types of fraudulent activities and discrepancies within the retail
corporations
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FORENSIC ACCOUNTING
To critically examine the effectiveness of forensic accounting process to detect or
prevent the internal financial frauds
To investigate the challenges faced by the firms due to the external and internal
fraudulent financial concerns
To provide the preferable recommendations to mitigate the challenges with the Forensic
Accounting planning within the retail corporations
1.5 Research Questions
How the forensic accounting system helps in addressing and managing the financial
frauds in retail corporations?
To what extent the forensic accounting system becomes obligatory to undertake the audit
process for developing sound corporate governance?
What are the major challenges faced due to the emergence of the financial frauds within
the corporation?
How these challenges can be mitigated by using the appropriate forensic accounting
process?
2.0 Literature Review
The literature study explores the conceptual and theoretical analysis of the subject areas
and describes the associated elements to develop the complete understanding of the research
study. The research concentrates on the considerable challenges faced by the corporations due to
the emerging financial scams and internal fraudulent activities that cause greater financial loss
and reputational damage (Domino, Giordano and Webinger 2017). It can be stated that the
forensic accountants need to be much efficient in terms of developing the concerns regarding the
FORENSIC ACCOUNTING
To critically examine the effectiveness of forensic accounting process to detect or
prevent the internal financial frauds
To investigate the challenges faced by the firms due to the external and internal
fraudulent financial concerns
To provide the preferable recommendations to mitigate the challenges with the Forensic
Accounting planning within the retail corporations
1.5 Research Questions
How the forensic accounting system helps in addressing and managing the financial
frauds in retail corporations?
To what extent the forensic accounting system becomes obligatory to undertake the audit
process for developing sound corporate governance?
What are the major challenges faced due to the emergence of the financial frauds within
the corporation?
How these challenges can be mitigated by using the appropriate forensic accounting
process?
2.0 Literature Review
The literature study explores the conceptual and theoretical analysis of the subject areas
and describes the associated elements to develop the complete understanding of the research
study. The research concentrates on the considerable challenges faced by the corporations due to
the emerging financial scams and internal fraudulent activities that cause greater financial loss
and reputational damage (Domino, Giordano and Webinger 2017). It can be stated that the
forensic accountants need to be much efficient in terms of developing the concerns regarding the
8
FORENSIC ACCOUNTING
internal control system of the organisation. In addition to this, it is noticeable that this aspect
even involves the continuous monitoring if the institutional needs that are often affected by the
fraudulent acts. It is noticeable that the current business arena has been experiencing extreme
frauds in the financial calculations (Golden, Skalak and Clayton, 2011). The regular
improvements in the forensic accounting process can help in identifying the mistakes or the
fraudulent acts. Organisations require using the appropriate forensic audit report if there is the
failure observed in governance or internal control. The examination of the internal audit reports
sometimes unable to identify the loopholes due to which the corporations fail to achieve the
success in developing the appropriate corporate governance procedures (Matson, 2016).
Moreover, it affects the integrity level that leads to lack of faith and loss of customer base. The
forensic accounting is a procedure to examine such discrepancy and resolve the issues for the
organisational benefits. The literature study would provide the conceptual analysis of the key
factors associated with the forensic accounting process. This study will also help in identifying
the impacts of these elements on the corporate governance process within a firm. The obtained
ideas from the literature will be used for developing the clear understanding of the research study
in the further section.
2.1 Concept of Forensic Accounting
Forensic accounting is a terminology that defines the method of internal financial audit to
investigate the financial statement of a firm. According to Nelson, Brayman and Barry (2012),
the forensic accounting process helps in preparing the financial statements that can be presented
to any court or legal proceeding in order to address the identified issues with the fraudulent acts
within the firm. Nelson, Brayman and Barry (2012) also defined that forensic accounting is the
practice of internal and external financial audits that provides the clear explanations of the real
FORENSIC ACCOUNTING
internal control system of the organisation. In addition to this, it is noticeable that this aspect
even involves the continuous monitoring if the institutional needs that are often affected by the
fraudulent acts. It is noticeable that the current business arena has been experiencing extreme
frauds in the financial calculations (Golden, Skalak and Clayton, 2011). The regular
improvements in the forensic accounting process can help in identifying the mistakes or the
fraudulent acts. Organisations require using the appropriate forensic audit report if there is the
failure observed in governance or internal control. The examination of the internal audit reports
sometimes unable to identify the loopholes due to which the corporations fail to achieve the
success in developing the appropriate corporate governance procedures (Matson, 2016).
Moreover, it affects the integrity level that leads to lack of faith and loss of customer base. The
forensic accounting is a procedure to examine such discrepancy and resolve the issues for the
organisational benefits. The literature study would provide the conceptual analysis of the key
factors associated with the forensic accounting process. This study will also help in identifying
the impacts of these elements on the corporate governance process within a firm. The obtained
ideas from the literature will be used for developing the clear understanding of the research study
in the further section.
2.1 Concept of Forensic Accounting
Forensic accounting is a terminology that defines the method of internal financial audit to
investigate the financial statement of a firm. According to Nelson, Brayman and Barry (2012),
the forensic accounting process helps in preparing the financial statements that can be presented
to any court or legal proceeding in order to address the identified issues with the fraudulent acts
within the firm. Nelson, Brayman and Barry (2012) also defined that forensic accounting is the
practice of internal and external financial audits that provides the clear explanations of the real
9
FORENSIC ACCOUNTING
and estimated disputes in the corporations. “Forensic” is the term, which is generally used in
legal proceeding or courts in time of presenting the evidence of financial disputes. The forensic
accountants are the external auditors who review the entire financial statement of the
corporations by developing the deeper understanding regarding the parameter. The forensic
accounting practice is adopted to identify the types of crimes and investigate the issues with the
“crimes against property”. Especially, the external auditors review the financial statements if the
internal auditor fails to identify the disputes. Rezaee, Larry Crumbley and Elmore (2004) also
identified that the forensic accountants are often considered as the fraud investigators or the
investigative accountants that belong to the external source of the firm.
The theoretical explanation of the forensic accounting determines that there are a set of
activities due to which these practices are undertaken by the external and the internal auditors.
Seda and Peterson Kramer (2015) stated that organisations require using the appropriate forensic
audit report if there is the failure observed in governance or internal control. Supporting such
statement, Singleton and Singleton (2010) analyzed that this process is most suitable in terms of
creating the report on ‘conflict of interest’. In terms of identifying the reasons for the collapsing
corporate scenario that often involves the date of insolvency. Taylor, Bogdan and DeVault
(2015) presented the idea of the theft of intellectual property require the development of the clear
audit report of the internal financial statement. The use of the forensic accounting practices is
quite necessary in such cases. Furthermore, this suitable practice helps in identifying the
challenges faced by the corporations due to the complex reconciliation unauthorized leakage of
the information, which is commercially sensitive. In some of the cases, as stated by Smith
(2015), the corporations fail to comply with some specifications associated with the regulatory
requirements, such as Competition and Consumer Act 2010. The forensic accounting process
FORENSIC ACCOUNTING
and estimated disputes in the corporations. “Forensic” is the term, which is generally used in
legal proceeding or courts in time of presenting the evidence of financial disputes. The forensic
accountants are the external auditors who review the entire financial statement of the
corporations by developing the deeper understanding regarding the parameter. The forensic
accounting practice is adopted to identify the types of crimes and investigate the issues with the
“crimes against property”. Especially, the external auditors review the financial statements if the
internal auditor fails to identify the disputes. Rezaee, Larry Crumbley and Elmore (2004) also
identified that the forensic accountants are often considered as the fraud investigators or the
investigative accountants that belong to the external source of the firm.
The theoretical explanation of the forensic accounting determines that there are a set of
activities due to which these practices are undertaken by the external and the internal auditors.
Seda and Peterson Kramer (2015) stated that organisations require using the appropriate forensic
audit report if there is the failure observed in governance or internal control. Supporting such
statement, Singleton and Singleton (2010) analyzed that this process is most suitable in terms of
creating the report on ‘conflict of interest’. In terms of identifying the reasons for the collapsing
corporate scenario that often involves the date of insolvency. Taylor, Bogdan and DeVault
(2015) presented the idea of the theft of intellectual property require the development of the clear
audit report of the internal financial statement. The use of the forensic accounting practices is
quite necessary in such cases. Furthermore, this suitable practice helps in identifying the
challenges faced by the corporations due to the complex reconciliation unauthorized leakage of
the information, which is commercially sensitive. In some of the cases, as stated by Smith
(2015), the corporations fail to comply with some specifications associated with the regulatory
requirements, such as Competition and Consumer Act 2010. The forensic accounting process
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10
FORENSIC ACCOUNTING
helps in identifying the gap more specifically to fulfill the requirements with proper efficiency.
In addition to this, the effective forensic accounting practices help in investigating the issues
occur due to the multiple payments of the invoices, overpayments of the fees, taxes, and other
charges.
2.2 Conceptual Analysis of ‘Fraud’
The detailed analysis regarding the role of forensic accountants determines the in-doeth
investigations surrounding the alleged frauds, illegal activities, and corruptions conducted by any
employee associated with the organisation. According to DiGabriele and Huber (2015), it often
involves the investigations of several external concerns related to corruption, frauds, and other
business crimes. The role of the forensic accountants depends on the term ‘fraud’ that identifies
the crime made by a lay person that is needed to be investigated. Durtschi and Rufus (2017)
defined that ‘fraud’ is conceptualized as the dishonest activity that causes the potential financial
loss to any entity or person and it even includes the theft of property or money. Fraudulent
activities even involve the deliberate concealment, falsification, and destruction of the
documents that are used for performing business functions (Henry and Ganiyu, 2018). This type
of theft of property is termed as ‘fraud’ within an entity. This terminology generally deals with
crime focused legislations and creates the significant damage to the corporation. The forensic
accountants need to perform their responsibility to deal with such mismanagement and
discrepancy to resolve the issues and protect the organisations from such practices.
2.3 Corruption and Fraud in Australian Corporations
There are numerous debates formulated over the concept of fraudulent acts within the
Australian corporations. At the end, it becomes the significant aspects for the industry within
FORENSIC ACCOUNTING
helps in identifying the gap more specifically to fulfill the requirements with proper efficiency.
In addition to this, the effective forensic accounting practices help in investigating the issues
occur due to the multiple payments of the invoices, overpayments of the fees, taxes, and other
charges.
2.2 Conceptual Analysis of ‘Fraud’
The detailed analysis regarding the role of forensic accountants determines the in-doeth
investigations surrounding the alleged frauds, illegal activities, and corruptions conducted by any
employee associated with the organisation. According to DiGabriele and Huber (2015), it often
involves the investigations of several external concerns related to corruption, frauds, and other
business crimes. The role of the forensic accountants depends on the term ‘fraud’ that identifies
the crime made by a lay person that is needed to be investigated. Durtschi and Rufus (2017)
defined that ‘fraud’ is conceptualized as the dishonest activity that causes the potential financial
loss to any entity or person and it even includes the theft of property or money. Fraudulent
activities even involve the deliberate concealment, falsification, and destruction of the
documents that are used for performing business functions (Henry and Ganiyu, 2018). This type
of theft of property is termed as ‘fraud’ within an entity. This terminology generally deals with
crime focused legislations and creates the significant damage to the corporation. The forensic
accountants need to perform their responsibility to deal with such mismanagement and
discrepancy to resolve the issues and protect the organisations from such practices.
2.3 Corruption and Fraud in Australian Corporations
There are numerous debates formulated over the concept of fraudulent acts within the
Australian corporations. At the end, it becomes the significant aspects for the industry within
11
FORENSIC ACCOUNTING
which it operates. Taylor, Bogdan and DeVault (2015) argued that it might create the minor
reputational damage due to which it is not supposed to be considered as the ‘major problem’.
However, it is reported that the publicly listed corporations absorb the fraud value of $20
millions, but this value occur much frequently. The larger corporations often face the significant
issues with the fraudulent concerns with the financial statements, which is also relatively rare.
There is the perception among the smaller corporations that the victims of such frauds will not be
recovered from the losses. In recent time, the Australian Securities and Investments
Commissions (ASIC) reported that the fraudulent activities in the corporations increased mostly
during December 2014. ASIC received the report of almost 348 outcomes that included the
convictions, enforceable undertaking, and disqualifications. The statistics report presented by the
Australian Institute of Criminology describes the fraudulent incidents since the year off 1950.
FORENSIC ACCOUNTING
which it operates. Taylor, Bogdan and DeVault (2015) argued that it might create the minor
reputational damage due to which it is not supposed to be considered as the ‘major problem’.
However, it is reported that the publicly listed corporations absorb the fraud value of $20
millions, but this value occur much frequently. The larger corporations often face the significant
issues with the fraudulent concerns with the financial statements, which is also relatively rare.
There is the perception among the smaller corporations that the victims of such frauds will not be
recovered from the losses. In recent time, the Australian Securities and Investments
Commissions (ASIC) reported that the fraudulent activities in the corporations increased mostly
during December 2014. ASIC received the report of almost 348 outcomes that included the
convictions, enforceable undertaking, and disqualifications. The statistics report presented by the
Australian Institute of Criminology describes the fraudulent incidents since the year off 1950.
12
FORENSIC ACCOUNTING
Graph 1: Estimation of Fraud
(Source: Cpaaustralia.com.au, 2018)
As per the report published by the Australia Bureau of Statistics, it was identified that in
the year of 2012; the estimated level of fraud reached up to $1.4 billion. The extremeness of
these crimes affected the corporation values and created the significant reputational damage that
were needed to be investigated with the help of the forensic accountants.
2.4 Impact of Forensic Accounting in Detecting the Frauds
According to Domino, Giordano and Webinger (2017), the identification of the
mismanagement in the accounting techniques is considered as one of the symbolic evidence of
the fraudulent activity. In general case, the frauds usually remain in the safer line due to which it
becomes difficult to prove the severity level. The frauds are even concealed in a smarter way,
which makes it much difficult to detect the underlying frauds. The forensic accountants are the
external auditors who review the entire financial statement of the corporations by developing the
deeper understanding regarding the parameter. The regular improvements in the forensic
accounting process can help in identifying the mistakes or the fraudulent acts. Organisations
require using the appropriate forensic audit report if there is the failure observed in governance
or internal control. it affects the integrity level that leads to lack of faith and loss of customer
base. The forensic accounting is a procedure to examine such discrepancy and resolve the issues
for the organisational benefits. The literature study would provide the conceptual analysis of the
key factors associated with the forensic accounting process.
The retail sectors often experience a collapsing situation that includes the date of
insolvency, unauthorized leakage of commercially sensitive information, and theft of intellectual
FORENSIC ACCOUNTING
Graph 1: Estimation of Fraud
(Source: Cpaaustralia.com.au, 2018)
As per the report published by the Australia Bureau of Statistics, it was identified that in
the year of 2012; the estimated level of fraud reached up to $1.4 billion. The extremeness of
these crimes affected the corporation values and created the significant reputational damage that
were needed to be investigated with the help of the forensic accountants.
2.4 Impact of Forensic Accounting in Detecting the Frauds
According to Domino, Giordano and Webinger (2017), the identification of the
mismanagement in the accounting techniques is considered as one of the symbolic evidence of
the fraudulent activity. In general case, the frauds usually remain in the safer line due to which it
becomes difficult to prove the severity level. The frauds are even concealed in a smarter way,
which makes it much difficult to detect the underlying frauds. The forensic accountants are the
external auditors who review the entire financial statement of the corporations by developing the
deeper understanding regarding the parameter. The regular improvements in the forensic
accounting process can help in identifying the mistakes or the fraudulent acts. Organisations
require using the appropriate forensic audit report if there is the failure observed in governance
or internal control. it affects the integrity level that leads to lack of faith and loss of customer
base. The forensic accounting is a procedure to examine such discrepancy and resolve the issues
for the organisational benefits. The literature study would provide the conceptual analysis of the
key factors associated with the forensic accounting process.
The retail sectors often experience a collapsing situation that includes the date of
insolvency, unauthorized leakage of commercially sensitive information, and theft of intellectual
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FORENSIC ACCOUNTING
properties. The techniques utilized in the forensic accounting process clarify the underlying
issues that are needed to be addressed for mitigating the issues. The forensic accountant plays the
most significant role in such cases.
2.5 Financial Accounting Benefits in providing the connected link
Some of the specific government agencies like CIA, FBI, and IRS employ the forensic
accountant when any of the fraudulent activity is suspected in the financial statement of the firm.
Seda and Kramer (2015) implied that the forensic accountants maintain the higher level of audit
skills, investigative efficiency, and legal capabilities. It creates the recognizable linking with the
organisational efforts that maintains a high level of cohesiveness associated with the political and
ethical behaviour of the company. There are two major aspects associated with the forensic
accounting process. The first is the litigation service, which identifies the functionalities adopted
by the accountant to investigate the skilled services of forensic accountants. It also implies that
the forensic accountants need to be much efficient in terms of developing the concerns regarding
the internal control system of the organisation. In addition to this, it is noticeable that this aspect
even involves the continuous monitoring if the institutional needs that are often affected by the
fraudulent acts. Taylor, Bogdan and DeVault (2015) identified another aspect in this context that
is the development of the guidelines along with the considerable procurement associated with the
investigating accounting. One can gather the enriched knowledge about the forensic accounting
process that enhances the investigating skills for the future prospects.
2.6 Effectiveness of the Forensic Accounting on Improving Corporate Governance
The extensive research on the forensic accounting process reveals the fact that it is
essential to create the centralized program as well as the established system for measuring and
FORENSIC ACCOUNTING
properties. The techniques utilized in the forensic accounting process clarify the underlying
issues that are needed to be addressed for mitigating the issues. The forensic accountant plays the
most significant role in such cases.
2.5 Financial Accounting Benefits in providing the connected link
Some of the specific government agencies like CIA, FBI, and IRS employ the forensic
accountant when any of the fraudulent activity is suspected in the financial statement of the firm.
Seda and Kramer (2015) implied that the forensic accountants maintain the higher level of audit
skills, investigative efficiency, and legal capabilities. It creates the recognizable linking with the
organisational efforts that maintains a high level of cohesiveness associated with the political and
ethical behaviour of the company. There are two major aspects associated with the forensic
accounting process. The first is the litigation service, which identifies the functionalities adopted
by the accountant to investigate the skilled services of forensic accountants. It also implies that
the forensic accountants need to be much efficient in terms of developing the concerns regarding
the internal control system of the organisation. In addition to this, it is noticeable that this aspect
even involves the continuous monitoring if the institutional needs that are often affected by the
fraudulent acts. Taylor, Bogdan and DeVault (2015) identified another aspect in this context that
is the development of the guidelines along with the considerable procurement associated with the
investigating accounting. One can gather the enriched knowledge about the forensic accounting
process that enhances the investigating skills for the future prospects.
2.6 Effectiveness of the Forensic Accounting on Improving Corporate Governance
The extensive research on the forensic accounting process reveals the fact that it is
essential to create the centralized program as well as the established system for measuring and
14
FORENSIC ACCOUNTING
monitoring the internal controls. Domino, Giordano and Webinger (2017) identified that the
internal controls need to be aligned with the corporate governance procedures that develops the
complete understanding regarding the internal and external reporting activities. It is important to
gather the better knowledge on such area of study to meet the institutional needs associated with
corporate governance. In such context, the forensic accounting process plays the most significant
part by determining the comprehensive governance policy. Seda and Peterson Kramer (2015)
implied that the establishment of the positive working environment helps in preventing the
fraudulent acts to address the underlying responsibilities. The effective forensic accounting
procedures help in understanding the method of motivating the employees to maintain the high
level of integrity. Forensic accounting process ensures that the field of the corporate governance
takes the active participation in mitigating the emerging risks within the organisation. Moreover,
this process helps in developing the regulatory policies that strengthen the internal corporate
governance practices for making more improvements in the internal financial practices.
2.7 Article relevancy with the literature
Forensic accounting is a financial practice that has been practicing for a longer period of
time. It has the significant values in identifying the discrepancy associated with the
organisational financial aspects. DiGabriele and Huber, (2015) suggested that this forensic
accounting practice is generally conceptualized for developing the knowledge regarding the data
accumulation for understanding the underlying fraudulent acts. It is notable that the investigation
procedure has the ability to aid the determination process to establish the considerable facts
concerning uphold legal factors. The forensic accounting tools develops the considerable ideas
regarding the challenges faced by the corporations due to the complex reconciliation
unauthorized leakage of the information, which is commercially sensitive. On the other hand,
FORENSIC ACCOUNTING
monitoring the internal controls. Domino, Giordano and Webinger (2017) identified that the
internal controls need to be aligned with the corporate governance procedures that develops the
complete understanding regarding the internal and external reporting activities. It is important to
gather the better knowledge on such area of study to meet the institutional needs associated with
corporate governance. In such context, the forensic accounting process plays the most significant
part by determining the comprehensive governance policy. Seda and Peterson Kramer (2015)
implied that the establishment of the positive working environment helps in preventing the
fraudulent acts to address the underlying responsibilities. The effective forensic accounting
procedures help in understanding the method of motivating the employees to maintain the high
level of integrity. Forensic accounting process ensures that the field of the corporate governance
takes the active participation in mitigating the emerging risks within the organisation. Moreover,
this process helps in developing the regulatory policies that strengthen the internal corporate
governance practices for making more improvements in the internal financial practices.
2.7 Article relevancy with the literature
Forensic accounting is a financial practice that has been practicing for a longer period of
time. It has the significant values in identifying the discrepancy associated with the
organisational financial aspects. DiGabriele and Huber, (2015) suggested that this forensic
accounting practice is generally conceptualized for developing the knowledge regarding the data
accumulation for understanding the underlying fraudulent acts. It is notable that the investigation
procedure has the ability to aid the determination process to establish the considerable facts
concerning uphold legal factors. The forensic accounting tools develops the considerable ideas
regarding the challenges faced by the corporations due to the complex reconciliation
unauthorized leakage of the information, which is commercially sensitive. On the other hand,
15
FORENSIC ACCOUNTING
Henry and Ganiyu, (2018) implied that the forensic accounting process identifies the internal
disputes, which can e solved by monitoring the financial statement developed by the external
forensic investigators. The articles associated with this study clearly examine the role of the
forensic accountants to identify the issue when the frauds are replicating the financial statement
and formulate discrepancy. Seda and Kramer (2015) observed that the forensic accounting is the
practice of internal and external financial audits that provides the clear explanations of the real
and estimated disputes in the corporations. “Forensic” is the term, which is generally used in
legal proceeding or courts in time of presenting the evidence of financial disputes. The enriched
ideas gathered from the article determine the clear understanding of the concept with the
elaboration of the associated elements. Therefore, it can be interpreted that the articles used in
this research study has the significance and relevancy with the literature study.
2.8 Gap in the literature
The literature develops the clear and concise ideas about the effectiveness forensic
accounting process. The ideas obtained from this literature study is quite helpful in terms of
understanding the internal legal proceeding that is needed to be undertaken to mitigate the
challenges emerge due to the fraudulent acts. However, the current business world is highly
advanced with the well-defined technologies that detect the problem instantly. The literature
study lacks the argument on such basis. The lack of the updated information in such context is
thus making the literature study quite limited. It is important to analyse these aspects as well to
determine the current organisational practices. Moreover, the literature study does not imply
whether the forensic accounting process takes any legal actions against such frauds or any of the
damage affects the organisational reputations. The lack of such information thus creates the
considerable limitation in the study.
FORENSIC ACCOUNTING
Henry and Ganiyu, (2018) implied that the forensic accounting process identifies the internal
disputes, which can e solved by monitoring the financial statement developed by the external
forensic investigators. The articles associated with this study clearly examine the role of the
forensic accountants to identify the issue when the frauds are replicating the financial statement
and formulate discrepancy. Seda and Kramer (2015) observed that the forensic accounting is the
practice of internal and external financial audits that provides the clear explanations of the real
and estimated disputes in the corporations. “Forensic” is the term, which is generally used in
legal proceeding or courts in time of presenting the evidence of financial disputes. The enriched
ideas gathered from the article determine the clear understanding of the concept with the
elaboration of the associated elements. Therefore, it can be interpreted that the articles used in
this research study has the significance and relevancy with the literature study.
2.8 Gap in the literature
The literature develops the clear and concise ideas about the effectiveness forensic
accounting process. The ideas obtained from this literature study is quite helpful in terms of
understanding the internal legal proceeding that is needed to be undertaken to mitigate the
challenges emerge due to the fraudulent acts. However, the current business world is highly
advanced with the well-defined technologies that detect the problem instantly. The literature
study lacks the argument on such basis. The lack of the updated information in such context is
thus making the literature study quite limited. It is important to analyse these aspects as well to
determine the current organisational practices. Moreover, the literature study does not imply
whether the forensic accounting process takes any legal actions against such frauds or any of the
damage affects the organisational reputations. The lack of such information thus creates the
considerable limitation in the study.
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FORENSIC ACCOUNTING
3.0 Research Methodology
Research methodology is the systematic approach utilized to conduct any research
orienting any particular subject area. The study develops the complete understanding regarding
the forensic accounting process, which is the internal and external financial audit procedure to
identify the occurrence of any fraudulent activity. Therefore, it is essential to utilize the
appropriate research methodology for developing the extensive research on this forensic
accounting process. The further study will discuss the appropriate design and data collection
process for investigating the major aspects of the research area. It is noticeable that this particular
research study will develop the mixed method research process in which both the primary and
secondary research technique would be used for obtaining the relevant data. The appropriate
method and design is discussed further:
3.1 Research Type
The research type is generally categorized into three divisions, such as exploratory,
explanatory, and descriptive. The exploratory design develops the understanding of the concept
that has not been studied previously (Lewis, 2015). On the other hand, the explanatory research
is adopted to identify the in-depth analysis of the research process by gathering the extensive
information from various other sources (Flick, 2015). Descriptive design is generally utilized to
describe the underlying characteristics of the phenomenon or populations that are studied
orienting the particular research area. It explains the actual concerns related to the research
subject. The primary data for the study will be discussed by utilizing the descriptive design to
develop the in-depth analysis of the subject matter.
3.2 Research Approach
FORENSIC ACCOUNTING
3.0 Research Methodology
Research methodology is the systematic approach utilized to conduct any research
orienting any particular subject area. The study develops the complete understanding regarding
the forensic accounting process, which is the internal and external financial audit procedure to
identify the occurrence of any fraudulent activity. Therefore, it is essential to utilize the
appropriate research methodology for developing the extensive research on this forensic
accounting process. The further study will discuss the appropriate design and data collection
process for investigating the major aspects of the research area. It is noticeable that this particular
research study will develop the mixed method research process in which both the primary and
secondary research technique would be used for obtaining the relevant data. The appropriate
method and design is discussed further:
3.1 Research Type
The research type is generally categorized into three divisions, such as exploratory,
explanatory, and descriptive. The exploratory design develops the understanding of the concept
that has not been studied previously (Lewis, 2015). On the other hand, the explanatory research
is adopted to identify the in-depth analysis of the research process by gathering the extensive
information from various other sources (Flick, 2015). Descriptive design is generally utilized to
describe the underlying characteristics of the phenomenon or populations that are studied
orienting the particular research area. It explains the actual concerns related to the research
subject. The primary data for the study will be discussed by utilizing the descriptive design to
develop the in-depth analysis of the subject matter.
3.2 Research Approach
17
FORENSIC ACCOUNTING
The research is developed by utilizing the mixed method in which both the primary and
the secondary data will be collected. The primary survey would be conducted among a larger
population to gather the collective responses. The respondents are the ones who have been
experiencing the scenario in their real life. The secondary data will be collected from the
secondary sources, such as journals, books, and websites (Mackey and Gass, 2015). The
utilization of the primary and secondary techniques would help in gathering the extensive data
exploring the research subject in a significant way.
3.3 Data Collection Type
The research would be developed by conducting both the primary and secondary data.
The primary data collection process will be developed by using both the quantitative and
qualitative responses. In the quantitative data collection process, the managers and staffs from
the various retail corporations of Australia will participate. The survey questionnaire will be
distributed among the respondents by personal mails. On the other hand, the qualitative data
collection process would include the interview process in which the telephonic interview will be
undertaken. The managers would discuss the strategic ideas regarding this subject area. On the
other hand, the secondary information will be collected from the secondary sources, such as
websites, books, and journal articles. The data gathered from these sources will be liked together
to develop the fruitful ideas about the research subject.
3.4 Sampling
In order to develop the data collection procedures, there are two types of sampling
procedures will be used in this study. The Probability Simple Random Techniques will be used
for gathering responses from the 60 employees including managers and staffs from 4 retail
FORENSIC ACCOUNTING
The research is developed by utilizing the mixed method in which both the primary and
the secondary data will be collected. The primary survey would be conducted among a larger
population to gather the collective responses. The respondents are the ones who have been
experiencing the scenario in their real life. The secondary data will be collected from the
secondary sources, such as journals, books, and websites (Mackey and Gass, 2015). The
utilization of the primary and secondary techniques would help in gathering the extensive data
exploring the research subject in a significant way.
3.3 Data Collection Type
The research would be developed by conducting both the primary and secondary data.
The primary data collection process will be developed by using both the quantitative and
qualitative responses. In the quantitative data collection process, the managers and staffs from
the various retail corporations of Australia will participate. The survey questionnaire will be
distributed among the respondents by personal mails. On the other hand, the qualitative data
collection process would include the interview process in which the telephonic interview will be
undertaken. The managers would discuss the strategic ideas regarding this subject area. On the
other hand, the secondary information will be collected from the secondary sources, such as
websites, books, and journal articles. The data gathered from these sources will be liked together
to develop the fruitful ideas about the research subject.
3.4 Sampling
In order to develop the data collection procedures, there are two types of sampling
procedures will be used in this study. The Probability Simple Random Techniques will be used
for gathering responses from the 60 employees including managers and staffs from 4 retail
18
FORENSIC ACCOUNTING
corporations in Australia. On the other hand, the non-probability, convenience sampling would
be used for interviewing 4 managers from four different retail corporations of Australia.
3.5 Data Analysis
The collected data is required being analyzed by utilizing appropriate techniques and
methods. The data gathered from the quantitative data collection process will be analyzed by
utilizing statistical analysis and the software tool like MS Excel. The qualitative analysis of the
data will be utilized by developing thematic analysis. In fact, the secondary data will also be
developed by deploying the thematic analysis. The evaluation of the diverse case studies and
information derived from the literature will be discussed in an elaborative way.
3.6 Ethical Concerns
The researchers need to maintain the appropriate ethical parameter. It is notable that
conducting the research study is not an easier process. It is necessary to ensure that the secondary
information utilized in this study need to be updated and authentic. The researcher cannot
persuade any respondents to answer the questions mentioned in the questionnaire. The learner
even requires maintain the confidentiality and information privacy to develop the high level of
integrity. The data will be gathered by deriving ethical consent from the respondents. The learner
needs to comply with the Data Protection Act to maintain the privacy concerns of the
respondents (Taylor, Bogdan and DeVault, 2015). Maintaining these ethical concerns would be
necessary to develop the research that can be used even in the future.
FORENSIC ACCOUNTING
corporations in Australia. On the other hand, the non-probability, convenience sampling would
be used for interviewing 4 managers from four different retail corporations of Australia.
3.5 Data Analysis
The collected data is required being analyzed by utilizing appropriate techniques and
methods. The data gathered from the quantitative data collection process will be analyzed by
utilizing statistical analysis and the software tool like MS Excel. The qualitative analysis of the
data will be utilized by developing thematic analysis. In fact, the secondary data will also be
developed by deploying the thematic analysis. The evaluation of the diverse case studies and
information derived from the literature will be discussed in an elaborative way.
3.6 Ethical Concerns
The researchers need to maintain the appropriate ethical parameter. It is notable that
conducting the research study is not an easier process. It is necessary to ensure that the secondary
information utilized in this study need to be updated and authentic. The researcher cannot
persuade any respondents to answer the questions mentioned in the questionnaire. The learner
even requires maintain the confidentiality and information privacy to develop the high level of
integrity. The data will be gathered by deriving ethical consent from the respondents. The learner
needs to comply with the Data Protection Act to maintain the privacy concerns of the
respondents (Taylor, Bogdan and DeVault, 2015). Maintaining these ethical concerns would be
necessary to develop the research that can be used even in the future.
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FORENSIC ACCOUNTING
References
Bhasin, M.L., 2015. Contribution of Forensic Accounting to Corporate Governance: An
Exploratory Study of an Asian Country.
Bhasin, M.L., 2017. Role of Forensic Accounting to Strengthen Corporate Governance: An
Empirical Study. Journal of Economics, Marketing and Management, 5, pp.17-36.
Bologna, J. and Shaw, P., 2013. Forensic Accounting Handbook. Madison, WI: Assets
Protection Pub.
Botes, V.L. and Saadeh, A., 2016. Towards an understanding of forensic accounting.
Cpaaustralia.com.au, 2018. FINANCIAL INVESTIGATION AND FORENSIC
ACCOUNTING. Available from
https://learn.cpaaustralia.com.au/public_content/CPA/PRODUCTION/PD/Extracts/Fin
%20investigation%20and%20forensic%20accounting_Extract%20April2015.PDF Accessed on
24 May 2018.
Crain, M.A., Hopwood, W.S., Pacini, C. and Young, G.R., 2016. Essentials of forensic
accounting. John Wiley & Sons.
DiGabriele, J.A. and Huber, W.D., 2015. Topics and methods in forensic accounting
research. Accounting Research Journal, 28(1), pp.98-114.
DiGabriele, J.A. and Huber, W.D., 2015. Topics and methods in forensic accounting
research. Accounting Research Journal, 28(1), pp.98-114.
FORENSIC ACCOUNTING
References
Bhasin, M.L., 2015. Contribution of Forensic Accounting to Corporate Governance: An
Exploratory Study of an Asian Country.
Bhasin, M.L., 2017. Role of Forensic Accounting to Strengthen Corporate Governance: An
Empirical Study. Journal of Economics, Marketing and Management, 5, pp.17-36.
Bologna, J. and Shaw, P., 2013. Forensic Accounting Handbook. Madison, WI: Assets
Protection Pub.
Botes, V.L. and Saadeh, A., 2016. Towards an understanding of forensic accounting.
Cpaaustralia.com.au, 2018. FINANCIAL INVESTIGATION AND FORENSIC
ACCOUNTING. Available from
https://learn.cpaaustralia.com.au/public_content/CPA/PRODUCTION/PD/Extracts/Fin
%20investigation%20and%20forensic%20accounting_Extract%20April2015.PDF Accessed on
24 May 2018.
Crain, M.A., Hopwood, W.S., Pacini, C. and Young, G.R., 2016. Essentials of forensic
accounting. John Wiley & Sons.
DiGabriele, J.A. and Huber, W.D., 2015. Topics and methods in forensic accounting
research. Accounting Research Journal, 28(1), pp.98-114.
DiGabriele, J.A. and Huber, W.D., 2015. Topics and methods in forensic accounting
research. Accounting Research Journal, 28(1), pp.98-114.
20
FORENSIC ACCOUNTING
Domino, M.A., Giordano, G. and Webinger, M., 2017. An Investigation of the Factors that
Impact the Perceived Value of Forensic Accounting Certifications. Journal of Forensic and
Investigative Accounting, 9(1).
Durtschi, C. and Rufus, R.J., 2017. Arson or Accident: A Forensic Accounting Case Requiring
Critical Thinking and Expert Communication. Issues in Accounting Education Teaching
Notes, 32(1), pp.89-105.
Flick, U., 2015. Introducing research methodology: A beginner's guide to doing a research
project. Sage.
Golden, T.W., Skalak, S.L. and Clayton, M.M., 2011. A guide to forensic accounting
investigation. John Wiley & Sons.
Henry, A.W. and Ganiyu, A. B. 2018. Effect Of Forensic Accounting Services On Fraud
Reduction In The Nigerian Banking Industry. Advances in Social Sciences Research Journal,
4(12), pp.53-64.
Lewis, S., 2015. Qualitative inquiry and research design: Choosing among five
approaches. Health promotion practice, 16(4), pp.473-475.
Louwers, T.J., 2015. The past, present, and future (?) of crime-related forensic accounting
methodology. Accounting Research Journal, 28(1), pp.4-9.
Mackey, A. and Gass, S.M., 2015. Second language research: Methodology and design.
Routledge.
Matson, D., 2016. Independent studies in forensic accounting: Some practical ideas. Journal of
Forensic and Investigative Accounting.
FORENSIC ACCOUNTING
Domino, M.A., Giordano, G. and Webinger, M., 2017. An Investigation of the Factors that
Impact the Perceived Value of Forensic Accounting Certifications. Journal of Forensic and
Investigative Accounting, 9(1).
Durtschi, C. and Rufus, R.J., 2017. Arson or Accident: A Forensic Accounting Case Requiring
Critical Thinking and Expert Communication. Issues in Accounting Education Teaching
Notes, 32(1), pp.89-105.
Flick, U., 2015. Introducing research methodology: A beginner's guide to doing a research
project. Sage.
Golden, T.W., Skalak, S.L. and Clayton, M.M., 2011. A guide to forensic accounting
investigation. John Wiley & Sons.
Henry, A.W. and Ganiyu, A. B. 2018. Effect Of Forensic Accounting Services On Fraud
Reduction In The Nigerian Banking Industry. Advances in Social Sciences Research Journal,
4(12), pp.53-64.
Lewis, S., 2015. Qualitative inquiry and research design: Choosing among five
approaches. Health promotion practice, 16(4), pp.473-475.
Louwers, T.J., 2015. The past, present, and future (?) of crime-related forensic accounting
methodology. Accounting Research Journal, 28(1), pp.4-9.
Mackey, A. and Gass, S.M., 2015. Second language research: Methodology and design.
Routledge.
Matson, D., 2016. Independent studies in forensic accounting: Some practical ideas. Journal of
Forensic and Investigative Accounting.
21
FORENSIC ACCOUNTING
Nelson, R., Brayman, J. and Barry, C., 2012. Forensic Accounting. Concord, New Hampshire:
New Hampshire Bar Association. Coninuing Legal Education.
Olukowade, E. and Balogun, E., 2015. Relevance of Forensic Accounting in the Detection and
Prevention of Fraud in Nigeria. International Journal of Accounting Research, 42(2437), pp.1-
11.
Rezaee, Z., Larry Crumbley, D. and Elmore, R.C., 2004. Forensic accounting education.
In Advances in accounting education teaching and curriculum innovations (pp. 193-231).
Emerald Group Publishing Limited.
Seda, M. and Kramer, B., 2015. An examination of the availability and composition of forensic
accounting education in the United States and other countries. Journal of Forensic &
Investigative Accounting, 6(1), pp.1-46.
Seda, M. and Peterson Kramer, B.K., 2015. A comparison of US forensic accounting programs
with the national institute of justice funded model curriculum. Journal of Forensic &
Investigative Accounting, 7(2), pp.144-177.
Singleton, T.W. and Singleton, A.J., 2010. Fraud auditing and forensic accounting (Vol. 11).
John Wiley & Sons.
Smith, J.A. ed., 2015. Qualitative psychology: A practical guide to research methods. Sage.
Taylor, S.J., Bogdan, R. and DeVault, M., 2015. Introduction to qualitative research methods: A
guidebook and resource. John Wiley & Sons.
Taylor, S.J., Bogdan, R. and DeVault, M., 2015. Introduction to qualitative research methods: A
guidebook and resource. John Wiley & Sons.
FORENSIC ACCOUNTING
Nelson, R., Brayman, J. and Barry, C., 2012. Forensic Accounting. Concord, New Hampshire:
New Hampshire Bar Association. Coninuing Legal Education.
Olukowade, E. and Balogun, E., 2015. Relevance of Forensic Accounting in the Detection and
Prevention of Fraud in Nigeria. International Journal of Accounting Research, 42(2437), pp.1-
11.
Rezaee, Z., Larry Crumbley, D. and Elmore, R.C., 2004. Forensic accounting education.
In Advances in accounting education teaching and curriculum innovations (pp. 193-231).
Emerald Group Publishing Limited.
Seda, M. and Kramer, B., 2015. An examination of the availability and composition of forensic
accounting education in the United States and other countries. Journal of Forensic &
Investigative Accounting, 6(1), pp.1-46.
Seda, M. and Peterson Kramer, B.K., 2015. A comparison of US forensic accounting programs
with the national institute of justice funded model curriculum. Journal of Forensic &
Investigative Accounting, 7(2), pp.144-177.
Singleton, T.W. and Singleton, A.J., 2010. Fraud auditing and forensic accounting (Vol. 11).
John Wiley & Sons.
Smith, J.A. ed., 2015. Qualitative psychology: A practical guide to research methods. Sage.
Taylor, S.J., Bogdan, R. and DeVault, M., 2015. Introduction to qualitative research methods: A
guidebook and resource. John Wiley & Sons.
Taylor, S.J., Bogdan, R. and DeVault, M., 2015. Introduction to qualitative research methods: A
guidebook and resource. John Wiley & Sons.
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