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The Multi-Disciplined Skills Required of Forensic Accountants

Italia, Maria (2012) The Multi-Disciplined Skills Required of Forensic Accountants. Journal of Modern Accounting and Auditing, 8 (3). pp. 365-373. ISSN 1548-6583 (print) 1935-9683 (online)

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Abstract

Forensic accountants today are required to possess a number of characteristics and skills that are derived from a range of disciplines. They must be inquisitive, able to delve into motivations, operations and justifications underlying the behavior of white collar criminals. They must be able to simplify technical accounting information and convey it effectively orally and in writing to a court or tribunal; be able to trace information via information technology tools; have an understanding of the adversarial legal system and the rules of evidence. Universities offering forensic accounting courses in various formats are on the increase. The aim of this paper is to investigate the subject areas that any course specializing in forensic accounting needs to cover.

Item Type: Article
Uncontrolled Keywords: ResPubID26004, forensic accounting, fraud, accounting information systems, white collar crime
Subjects: FOR Classification > 1501 Accounting, Auditing and Accountability
Faculty/School/Research Centre/Department > College of Business
Depositing User: Ms Phung.T Tran
Date Deposited: 27 Feb 2014 23:50
Last Modified: 14 May 2014 19:39
URI: http://vuir.vu.edu.au/id/eprint/22769
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