This article presents a forensic accounting theory. Forensic accounting theory is an explanation of why and how the choice of methods and techniques used to detect creative accounting or fraudulent manipulations in financial reporting, and the outcome of using such methods or techniques, depends...

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...

India's image on tackling corruption has not improved with Transparency International's Corruption Perception Index (CPI) placing it at 94th rank out of 176 nations this year. In recent times, there have been an increasing number of frauds and white collar crimes in all the sectors of the world...

Forensic accounting and forensic audit are not new concepts, however, their acceptability are just gaining momentum in Nigeria because of their perceived roles in National development and transformation. This paper presents various acceptable definitions and concepts of forensics and forensic...

Research has shown problem-based learning (PBL) to be an effective learning method in a variety of ways. This paper discusses the merits of implementing PBL in college accounting classrooms to teach ethics effectively. This paper reviews literature on the use of PBL in business and non-business...

This study explores two potential safeguards against liability when auditors exercise professional skepticism, but do not detect a fraud: (1) a firm policy requiring a specific level of professional skepticism in high-risk audit areas and (2) providing jurors with key differences between the...

The present article deals with the application of the net worth method in the financial crime case study of John and Gayle Fawn. The UK Crown Prosecution Service accuses the defendants of having committed offences against the Proceeds of Crime Act 2002 in the period 2012/13-2014/15.Under the net...

Accounting fraud is a global concern representing a significant threat to the financial system stability due to the resulting diminishing of the market confidence and trust of regulatory authorities. Several tricks can be used to commit accounting fraud, hence the need for non-static regulatory...

Auditors' fraud detection is critical – undetected frauds impose costs on users and auditors. We propose auditors' fraud risk identification during end-of-audit analytical procedures is affected by working under a completion (“just get it done”) goal versus a “refuse to accept” goal...

The purpose of this study is to examine the relationship between ethical awareness, ethical judgment, and whistleblowing intention using, as a framework, the integrated ethical decision-making model (I-EDM model). Additionally, this study integrates one of the variables within the theory of...