Back محاسبة جنائية Arabic Contabilidad forense Spanish Juricomptabilité French חשבונאות משפטית HE न्यायालयिक लेखांकन Hindi Դատահաշվապահական փորձաքննություն Armenian Akuntansi forensik ID 法廷会計学 Japanese ഫോറൻസിക്ക് അക്കൗണ്ടിങ്ങ് Malayalam Forensische accountancy Dutch
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Forensic accounting, forensic accountancy or financial forensics is the specialty practice area of accounting that investigates whether firms engage in financial reporting misconduct,[1] or financial misconduct within the workplace by employees, officers or directors of the organization.[2] Forensic accountants apply a range of skills and methods to determine whether there has been financial misconduct by the firm or its employees.[3]
- ^ Honigsberg, Colleen (2020-10-13). "Forensic Accounting". Annual Review of Law and Social Science. 16 (1): 147–164. doi:10.1146/annurev-lawsocsci-020320-022159. ISSN 1550-3585. S2CID 241891310.
- ^ Homer, Emily M. (2020-01-01). "Testing the fraud triangle: a systematic review". Journal of Financial Crime. 27 (1): 172–187. doi:10.1108/JFC-12-2018-0136. ISSN 1359-0790. S2CID 213294263.
- ^ W.S. Hopwood, J.J. Leiner & G.R. Young, Forensic Accounting, McGraw-Hill Irwin (2008), as quoted by Stephen Pedneault, Frank Rudewicz, Michael Sheetz & Howard Silverstone, Forensic Accounting and Fraud Investigation, John Wiley & Sons, Inc. (4th ed. 2017).