An Exploratory Study on Forensic Accounting
Date Issued
2006
Date
2006
Author(s)
Chen, Hung-Jen
DOI
zh-TW
Abstract
Motivated by the recent government policies, this thesis aims to document the historical development and content of forensic accounting. Forensic accounting can be traced back to as early as the 13th century. Review of the extant literature indicates that forensic accounting encompasses investigative accounting and litigation support. Forensic accounting differs from financial statement auditing. Forensic accounting has developed rapidly recently in several countries including the United States, Australia, and Canada, probably due to the occurrences of economic crime, accounting scandals, and terrorists’ actions. This thesis also identifies critical factors in the development of forensic accounting from the perspectives of demand and supply of forensic accounting. Finally, this thesis conducts a questionnaire survey with academics and practitioners from industry and CPA firms as respondents. The results indicate that the level of knowledge about forensic accounting is low, and education is urgently necessary if the government is determined to promote forensic accounting.
Subjects
訴訟支援
Forensic accounting
Litigation support
Investigative accounting
SDGs
Type
other
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