Acceso abierto

Forensic Accounting: Time for a Unified Global Approach


Cite

Academy of Experts. (2022). Membership. Retrieved from: https://academyofexperts.org/membership/ Search in Google Scholar

Accounting Today. (2006, April 30). Sherlock Holmes Enters Accounting. Accounting Today. Retrieved from: https://www.accountingtoday.com/news/sherlock-holmes-enters-accounting Search in Google Scholar

Association of Certified Fraud Examiners (ACFE). (2022). Career Paths, Accounting Forensic Accountant. Retrieved from ACFE: https://www.acfe.com/career/career-paths/career-path-accounting/career-path-detail-forensic-accountant Search in Google Scholar

Association of Certified Fraud Examiners (ACFE). (2022). Occupational Fraud 2022: A Report to the Nations. Retrieved from: https://legacy.acfe.com/report-to-the-nations/2022/ Search in Google Scholar

Action Fraud. (2022). Fraud Crime Trends 2020-21 & 2019-20. Retrieved from: https://www.actionfraud.police.uk/fraud-stats Search in Google Scholar

American Institute of Certified Public Accountants (AICPA). (2022, June). AICPA. Retrieved from: https://us.aicpa.org/content/dam/aicpa/becomeacpa/gettingstarted/downloadabledocuments/steps-to-becoming-a-cpa.pdf Search in Google Scholar

Akyel, N. (2012). Forensic Accounting Training: A proposal for Turkey. Procedia - Social and Behavioral Sciences, 55 . doi: 10.1016/j.sbspro.2012.09.480 Search in Google Scholar

Cafferty, D. (2006, July 29). Forensic Accountancy: Get a Criminal Intense Career in Forensics. Retrieved from: https://www.independent.co.uk/student/magazines/forensic-accountancy-get-a-criminally-intense-career-in-forensics-5329960.html Search in Google Scholar

California Board of Accountancy (CBA). (2022, Jan). Educational Requirements for CPA Licensure. Retrieved from: http://www.dca.ca.gov/cba/applicants/tip_sheet.pdf Search in Google Scholar

Carlino, B. (2010, May 24). Forensic Skills in High Demand. Accounting Today (6), p. 4. Search in Google Scholar

Carnes, K. C., & Gierlasinski, N. J. (2001). Forensic Accounting Skills: Will supply finally catch up to demand? Managerial Auditing Journal 16(6), pp. 378-382. Search in Google Scholar

Chynoweth, C. (2010, April 21). Profile: Forensic Accountant. The Times: Careers in Accountancy, p. 5. Search in Google Scholar

Cifas. (2022). Cifas Fraudscape. Retrieved from: https://www.fraudscape.co.uk/ Search in Google Scholar

Cornett, J. E. (2015). Describe the role of a forensic accountant in a courtroom environment. Retrieved from: https://www.chron.com/ Search in Google Scholar

Daubert v. Merrell Dow Pharmaceuticals, Inc., 509 U.S. 579 (1993) Search in Google Scholar

Davis, C., Farrell, R., & Ogilby, S. (2009, June). Characteristics and Skills of the Forensic Accountant. Retrieved from: http://www.aicpa.org/interestareas/forensicandvaluation/resources/practaidsguidance/downloadabledocuments/forensicaccountingresearchwhitepaper.pdf Search in Google Scholar

Deloitte. (2022). Deloitte Forensic Partner. Retrieved from: https://www2.deloitte.com/uk/en/profiles/andrewrobinson.html Search in Google Scholar

Digabriele, J. (2010). An Empirical Investigation of the Relevant Skills of Forensic Accountants. Journal of Education for Business, 83(6), pp. 331-338. Search in Google Scholar

Expert Witness Institute. (2022). Becoming an Expert Witness. Retrieved from: https://www.ewi.org.uk/Membership/Becoming-an-Expert-Witness Search in Google Scholar

Ernst & Young Global Limited (EY). (2022). EY Forensic and Integrity Service Offering. Retrieved from: https://www.ey.com/en_uk/people/richard-abbey Search in Google Scholar

Federal Bureau of Investigation (FBI). (2012, March 09). FBI Forensic Accountants. Retrieved from: https://www.fbi.gov/news/stories/fbi-forensic-accountants Search in Google Scholar

Federal Trade Commission. (2023). COVID-19 and Stimulus Reports. Retrieved from: https://public.tableau.com/app/profile/federal.trade.commission/viz/COVID-19andStimulusReports/FraudLosses Search in Google Scholar

Gierlasinski, N., Carnes, K., & Fuhriman, R. (1998). Teaching fraud awareness to accounting students. Proceedings of the American Accounting Association Western Regional Meeting. AAA. Search in Google Scholar

Houck, M. M., Kranacher, M., Morris, B., Riley, R., Robertson, J., & T.Wells, J. (2006). Forensic Accounting as an Investigative Tool - Developing a Model Cirriculum for Fraud and Forensic Accounting. The CPA Journal 76(8), pp. 68-70. Search in Google Scholar

House of Commons, C. o. (2022). Covid Cost Tracker. London: UK Parliament. Search in Google Scholar

Huber, D. (2011). A Comparison of Forensic Accounting Corporations in the United States. Journal of Accounting, Ethics and Public Policy 12(3), pp. 301-339. Search in Google Scholar

Huber, D. (2013). Should the Forensic accounting profession be regulated? Research in Accounting Regulation 25(1), pp. 123-132. Search in Google Scholar

KPMG. (2022). Fraud Barometer 2021 Report. Retrieved from: https://kpmg.com/uk/en/home/insights/2022/01/fraud-barometer.html Search in Google Scholar

KPMG. (2022). KPMG Forensic. Retrieved from: https://home.kpmg/uk/en/home/contacts/w/roy-waligora.html Search in Google Scholar

McIntosh, K. (2015). Important Qualities of a Forensic Accountant. Retrieved from: https://work.chron.com/important-qualities-forensic-accountant-13591.html Search in Google Scholar

Network of Independent Forensic Accountants (NIFA). (2022). Join NIFA. Retrieved from: https://nifa.co.uk/our-members/ Search in Google Scholar

Network of Independent Forensic Accountants (NIFA). (2022). Network of Independant Forensic Accountants - About Us. Retrieved from: https://nifa.co.uk/forensic-accountants/ Search in Google Scholar

Nottingham Trent University. (2022, July 2015). Search for Courses: Accounting and Finance. Retrieved from: https://www.ntu.ac.uk/course/nottingham-business-school/ug/ba-hons-accounting-and-finance#what-you-will-study Search in Google Scholar

Oxford Dictionaries. (2022, June). Oxford Dictionaries. Retrieved from: https://www.oed.com/view/Entry/73107?rskey=jOslQK&result=1&isAdvanced=false#eid Search in Google Scholar

Pallot, P. (2009, June 24). Report shows recession is provoking rise in claims. The Telegraph. Search in Google Scholar

Prabowo, H. Y. (2013). Better, Faster, Smarter: developing a blueprint for creating forensic accountants. Journal of Money Laudering Control 16(4), pp. 353-378. Search in Google Scholar

PricewaterhouseCoopers International Limited (PWC). (2022). Daubert Challenges to Financial Experts: A yearly study of outcomes (2000-2021). Retrieved from: https://www.pwc.com/us/en/services/consulting/deals/library/daubert-study.html Search in Google Scholar

PricewaterhouseCoopers International Limited (PWC). (2022). PWC Forensic Services. Retrieved from: https://www.pwc.co.uk/contacts/c/claire-reid.html Search in Google Scholar

Siegel, & S. (1994). What Corporate America Wants in Entry Level Accountants. Management Accounting 76(3), pp. 26-31. Search in Google Scholar

Singleton, T. W., & Singleton, A. J. (2010). Fraud, Auditing and Forensic Accounting (4 ed.). New Jersey: Wiley. Search in Google Scholar

Siriwardane, H., Kin Hoi Hu, B., & Yew, L. (2014). Skills, Knowledge and Attitudes Importnat to Present Day Auditors. International Journal of Auditin, 18(3), pp. 193-205. Search in Google Scholar

Smith, G. S. (2015). The Past, Present and Future of Forensic Accounting. The CPA Journal, pp. 16-21. Search in Google Scholar

Universities and Colleges Admissions Service (UCAS). (2022). Chosing a course. Retrieved from: https://digital.ucas.com/coursedisplay/results/courses?studyYear=2023&destination=Undergraduate&postcodeDistanceSystem=imperial&pageNumber=1&sort=MostRelevant&clearingPreference=None Search in Google Scholar

Universities and Colleges Admissions Service (UCAS). (2022). Forensic Accounting Course - Post Graduate. Retrieved from: https://digital.ucas.com/coursedisplay/results/courses?searchTerm=%22forensic%20accounting%22&studyYear=2023&destination=Postgraduate&postcodeDistanceSystem=imperial&pageNumber=1&sort=MostRelevant&clearingPreference=None Search in Google Scholar

Universities and Colleges Admissions Service (UCAS). . (2022). Forensic Accounting Undergraduate Courses. Retrieved from: https://digital.ucas.com/coursedisplay/results/courses?searchTerm=%22forensic%20accounting%22&destination=Undergraduate Search in Google Scholar

UK Government. (2023). Government Counter Fraud Function and Profession. Retrieved from: https://www.gov.uk/government/groups/counter-fraud-standards-and-profession Search in Google Scholar

UK Government. (2023). Government Counter Fraud Profession Strategy 2023-25. Retrieved from: https://www.gov.uk/government/publications/government-counter-fraud-profession-strategy-2023-2025/government-counter-fraud-profession-strategy-2023-2025 Search in Google Scholar

United Nations. (2022). Money Laundering. Retrieved from: https://www.unodc.org/unodc/en/money-laundering/overview.html Search in Google Scholar

United States Department of Justice. (2022). Fraud Section: Year in Review 2022. Washington: United States Government. Retrieved from: https://www.justice.gov/criminal-fraud/file/1568606/download Search in Google Scholar

University of Sarajevo - School of Economics and Business. (2023). Building Forensic Accounting Capacity in Bosnia and Herzegovina Funded By The U.S. Embassy in B&H. Retrieved from: http://www.efsa.unsa.ba/ef/en/project Search in Google Scholar

US Government. (2014). Federal Rules of Evidence. Washington DC: US Government Printing Office. Search in Google Scholar

Van Akkeren, J., Buckby, S., & MacKenzie, K. (2013). A Metamorphosis of the Traditional Accountant - An insight into forensic accounting services in Australia. Pacific Accounting Review 25(2), pp. 188-216. Search in Google Scholar

World Bank. (2023, January). Global Economic Prospects. Retrieved from: https://openknowledge.worldbank.org/bitstream/handle/10986/38030/GEP-January-2023.pdf Search in Google Scholar