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Forensic Accounting, a Viable Solution for Economic Security

Author

Listed:
  • Ioan MINDA

    (Timiș)

Abstract

Forensic accounting generally refers to fraud, namely fraud prevention, detection and investigation. There is a close link between tax evasion, money laundering and corruption. Forensic accounting is a viable solution for the economic security of society as a whole, but also of economic or social interest entities, both in the private and public domain. It is defined as the intersection between accounting and law. By combining the accounting skills with modern investigative methods in order to perform an examination of a person’s or a business’ funding, forensic accounting is frequently used in fraud and embezzlement cases in order to explain the nature of a financial crime in court.

Suggested Citation

  • Ioan MINDA, 2024. "Forensic Accounting, a Viable Solution for Economic Security," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(2), pages 23-28, February.
    • Handle: RePEc:ahd:journl:v:5:y:2024:i:2:p:23-28
    DOI: 10.37945/cbr.2024.02.03
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    More about this item

    Keywords

    forensic accounting; misrepresentation; evasion; expertise; fraud;
    All these keywords.

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents
    • K13 - Law and Economics - - Basic Areas of Law - - - Tort Law and Product Liability; Forensic Economics
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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