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The Role of the Forensic Accounting Expert in the Prevention of Combating Corruption and Economic Crime

Author

Listed:
  • Andreea Cristina Savu

    (“Valahia†University of Targoviste, Romania)

  • Raluca Mihaela Mircea (Boharu)

    (“Valahia†University of Targoviste, Romania)

  • Cristina Gabriela Vasciuc (Săndulescu)

    (“Valahia†University of Targoviste, Romania)

Abstract

Crime and the institutional management of crime has become a leading topic in research, practice and education. According to various studies, detection of crimes happens by accident almost every year. Systematic detection is obviously still lacking considerably. The effectiveness of the fight against money laundering depends to a large extent on the organization of the problem of the system of collection, processing and use of information in the sphere of monitoring activities, which are necessary for detection, prevention of financial crime. The purpose of this article is to highlight the need to expand the accountant's area of competence by combining accounting and forensic investigation techniques, which will be a prerequisite in discovering and combating tax fraud. The essence of financial investigations as a practical activity consists in the application of a complex of knowledge of applied economics for the identification and elimination of different types of crimes.

Suggested Citation

  • Andreea Cristina Savu & Raluca Mihaela Mircea (Boharu) & Cristina Gabriela Vasciuc (Săndulescu), 2022. "The Role of the Forensic Accounting Expert in the Prevention of Combating Corruption and Economic Crime," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1021-1026, Decembrie.
    • Handle: RePEc:ovi:oviste:v:xxii:y:2022:i:2:p:1021-1026
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    File URL: https://stec.univ-ovidius.ro/html/anale/RO/2022-issue2/Section%205/29.pdf
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    References listed on IDEAS

    as
    1. Valentin Radu & Alina Iuliana Tabirca, 2019. "Accounting Information Systems in the Knowledge Society," Book chapters-LUMEN Proceedings, in: Maria Negreponti Delivanis (ed.), International Conference « Global interferences of knowledge society », November 16-17th, 2018, Targoviste, Romania, edition 1, volume 8, chapter 25, pages 258-269, Editura Lumen.
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    More about this item

    Keywords

    the accounting expert; investigation; economic crime; tax fraud;
    All these keywords.

    JEL classification:

    • F01 - International Economics - - General - - - Global Outlook
    • F02 - International Economics - - General - - - International Economic Order and Integration
    • F6 - International Economics - - Economic Impacts of Globalization
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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