Both in US common law or in French codified law, Forensic Accountants aim to serve justice by illuminating technical, financial facts in the context of a dispute or a trial.According to the American Institute of Certified Public Accountants (AICPA), Forensic accounting services..."generally...

A survey reveals that a significant number of forensic accountants believe it is important that corporations that issue certifications in forensic accounting be not-for-profit and that these corporations have a duty to disclose their legal status. However, there are for-profit forensic...

Hundreds of studies have been published in forensic accounting journals over the past 15 years on various topics using a variety of research methods. But the basic question has yet to be addressed – what is the purpose of research in forensic accounting? Forensic accounting and forensic...

The purpose of this paper is to discuss the state of forensic accounting in the United States as part of a series comparing forensic accounting in Anglo-American countries. For comparative purposes it is necessary first to establish the legal, geographic, political, and economic background of...

The purpose of this paper is to build on and expand Stone and Miller's (2013) (henceforth, Stone and Miller) propositions concerning "what matters" in forensic accounting research. Forensic accounting research that matters is a function of the purpose(s) of forensic accounting research. Stone...