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Red Flags in Accounting: The Role of Warning Signals in Forensic Investigation

Author

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  • Robert-Aurelian ȘOVA

    (Bucharest University of Economic Studies)

  • Adriana Florina POPA

    (Bucharest University of Economic Studies)

Abstract

Accounting is a dynamic field, marked by continuous development and diversification of the range of services offered, as a result of the evolution of business models, based on economic, cultural, and technological factors, as well as the accelerated process of digitalization. At present, alongside the traditional services, there are also new ones, such as integrated reporting, anti-money laundering measures, digital reporting, or forensic accounting. It is on this latter type of service that we will focus our attention, starting from its role as a tool for risk management and mitigation, which is vital for any organization. We will identify the role of the professional accountant in this process and provide an example, based on a fraud scheme, of the ways in which early red flags can be detected.

Suggested Citation

  • Robert-Aurelian ȘOVA & Adriana Florina POPA, 2025. "Red Flags in Accounting: The Role of Warning Signals in Forensic Investigation," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 6(10), pages 10-22, October.
    • Handle: RePEc:ahd:journl:v:6:y:2025:i:10:p:10-22
    DOI: 10.37945/cbr.2025.10.02
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    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other
    • K13 - Law and Economics - - Basic Areas of Law - - - Tort Law and Product Liability; Forensic Economics

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