Forensic accounting is a growing area of practical importance to the accounting profession. It is also an area in which a number of universities world-wide are introducing courses of study for future forensic accountants. The American Institute Certified Public Accountants (AICPA) Forensic and Litigation Committee in 2001 stated the expertise expected from forensic accountants as: “An understanding that forensic accounting is the application of accounting principles, theories, and discipline to facts or hypotheses at issue in a legal dispute. Forensic accounting encompasses every branch of accounting knowledge and consists of two major components: litigation services and investigative services.”
There is a paucity of research in issues surrounding practical concerns in forensic accounting, ranging from the legal issues involved including privileged information and privacy, to the use of technology in tracing transactions that raise red flags, on through to understanding the characteristics of people engaging in fraud. The training of future forensic accountants will involve a number of discipline areas, including law, criminology, information technology, and the whole gamut of accounting studies.
This special Issue seeks to encourage the publication of new research that outlines innovative and practical solutions to drive changes in education and practice. International authors and early-career researchers are encouraged to submit to the issue.
Topics of interest include but are not limited to:
- Practical solutions to investigating suspected fraud
- The relationship between forensic accountants and internal auditors, and audit committees
- Innovation in practice and teaching of forensic skills
- Policy suggestions for professional accounting associations to create a designation as "Forensic Accountant"
- Skills required for effective presentation of information to courts or tribunals
- The legal issues involved in collecting information for presentation in courts
- The sociological and psychological issues that relate to fraud
- Valuations of businesses and assets
- Financial or economic crimes
Deadline: 31 March 2011
Double blind review outcome: 31 May 2011
Deadline for resubmission: 31 August 2011