IDEAS home Printed from https://ideas.repec.org/a/eee/jiaata/v28y2017icp43-56.html
   My bibliography  Save this article

Mapping forensic accounting in the UK

Author

Listed:
  • Hegazy, Sarah
  • Sangster, Alan
  • Kotb, Amr

Abstract

This study explores the nature of forensic accounting in the UK. Drawing upon in-depth interviews and a postal questionnaire, it investigates how forensic accounting is perceived, the profile of those working in the field, types of services offered, essential knowledge and skills required, the academic and professional response to its growth, and whether it can be considered a profession. It finds that forensic accounting in the UK is a multidisciplinary field of activity, less focused on accounting than suggested by its name, with very little prospect of becoming a recognized profession in the foreseeable future, but a possibility that it will ultimately do so, based on teams of people with complementary skills rather than individuals with a common base of specialist skills.

Suggested Citation

  • Hegazy, Sarah & Sangster, Alan & Kotb, Amr, 2017. "Mapping forensic accounting in the UK," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 28(C), pages 43-56.
    • Handle: RePEc:eee:jiaata:v:28:y:2017:i:c:p:43-56
    DOI: 10.1016/j.intaccaudtax.2016.12.004
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S1061951816300386
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.intaccaudtax.2016.12.004?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Rezaee, Zabihollah & Szendi, Joseph Z. & Elmore, Robert C., 1997. "International accounting education: Insights from academicians and practitioners," The International Journal of Accounting, Elsevier, vol. 32(1), pages 99-117.
    2. James A. DiGabriele, 2009. "Implications of regulatory prescriptions and audit standards on the evolution of forensic accounting in the audit process," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 10(2), pages 109-121, September.
    3. James A. DiGabriele & Wm. Dennis Huber, 2015. "Topics and methods in forensic accounting research," Accounting Research Journal, Emerald Group Publishing Limited, vol. 28(1), pages 98-114, July.
    4. Cooper, David J. & Robson, Keith, 2006. "Accounting, professions and regulation: Locating the sites of professionalization," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 415-444.
    5. Niamh Brennan, 2014. "Forensic Accounting in a Constitutional Parliamentary Democracy: The Case of Ireland," Open Access publications 10197/6211, Research Repository, University College Dublin.
    6. Huber, Wm. Dennis, 2013. "Should the forensic accounting profession be regulated?," Research in Accounting Regulation, Elsevier, vol. 25(1), pages 123-132.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Abdussalam Mahmoud Abu Tapanjeh & Ashwaq Rateb Al Tarawneh, 2020. "Applicability of Forensic Accounting to Reduce Fraud and its Effects on Financial Statement of Jordanian Shareholding Companies From the Perspective of Judiciary and Certified Public Accountant," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(2), pages 436-452, April.
    2. Razan Nayef Almashaqbeh & Hashem Alshurafat & Hamzeh Al Amosh, 2023. "The Impact of Professionalism Theory Constructs on the Applicability of Forensic Accounting Services: Evidence from Jordan," IJFS, MDPI, vol. 11(4), pages 1-23, December.
    3. Bello Umar & Umar Abbas Ibrahim & Peter Eriki, 2020. "Forensic Accounting and Incidence of Fraud Detection: Evidence from Nigeria," International Journal of Finance & Banking Studies, Center for the Strategic Studies in Business and Finance, vol. 9(2), pages 72-81, April.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Darius Fatemi & John Hasseldine & Peggy Hite, 2020. "The Influence of Ethical Codes of Conduct on Professionalism in Tax Practice," Journal of Business Ethics, Springer, vol. 164(1), pages 133-149, June.
    2. Prianto Budi Saptono & Gustofan Mahmud & Intan Pratiwi & Dwi Purwanto & Ismail Khozen & Muhamad Akbar Aditama & Siti Khodijah & Maria Eurelia Wayan & Rina Yuliastuty Asmara & Ferry Jie, 2023. "Development of Climate-Related Disclosure Indicators for Application in Indonesia: A Delphi Method Study," Sustainability, MDPI, vol. 15(14), pages 1-25, July.
    3. Nieves Carrera & Nieves Gómez‐Aguilar & Christopher Humphrey & Emiliano Ruiz‐Barbadillo, 2007. "Mandatory audit firm rotation in Spain: a policy that was never applied," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(5), pages 671-701, September.
    4. Maroun, Warren & Solomon, Jill, 2014. "Whistle-blowing by external auditors: Seeking legitimacy for the South African Audit Profession?," Accounting forum, Elsevier, vol. 38(2), pages 109-121.
    5. Humphrey, Christopher & Loft, Anne & Woods, Margaret, 2009. "The global audit profession and the international financial architecture: Understanding regulatory relationships at a time of financial crisis," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 810-825, August.
    6. Urska Kosi & Antonia Reither, 2014. "Determinants of Corporate Participation in the IFRS 4 (Insurance Contracts) Replacement Process," Accounting in Europe, Taylor & Francis Journals, vol. 11(1), pages 89-112, June.
    7. Duboisée de Ricquebourg, Alan & Maroun, Warren, 2023. "How do auditor rotations affect key audit matters? Archival evidence from South African audits," The British Accounting Review, Elsevier, vol. 55(2).
    8. Hayoun, Shaul, 2019. "How fair value is both market-based and entity-specific: The irreducibility of value constellations to market prices," Accounting, Organizations and Society, Elsevier, vol. 73(C), pages 68-82.
    9. Pascal Mantel, 2018. "Territoires professionnels en tension : De la recomposition d’un monopole par l’Ordre des Experts-Comptables français," Post-Print hal-01907942, HAL.
    10. Pamela Edwards & Frank K. Birkin & David G. Woodward, 2002. "Financial comparability and environmental diversity: an international context," Business Strategy and the Environment, Wiley Blackwell, vol. 11(6), pages 343-359, November.
    11. Yves Gendron & Laura F. Spira, 2009. "What Went Wrong? The Downfall of Arthur Andersen and the Construction of Controllability Boundaries Surrounding Financial Auditing," Contemporary Accounting Research, John Wiley & Sons, vol. 26(4), pages 987-1027, December.
    12. Neba Bhalla & Rakesh Kumar Sharma & Inderjit Kaur, 2023. "Effect of Goods and Service Tax System on Business Performance of Micro, Small and Medium Enterprises," SAGE Open, , vol. 13(2), pages 21582440231, June.
    13. Sally Gunz & Linda Thorne, 2017. "Introduction to Thematic Symposium on Accounting Professionalism," Journal of Business Ethics, Springer, vol. 142(2), pages 199-201, May.
    14. Suddaby, Roy & Cooper, David J. & Greenwood, Royston, 2007. "Transnational regulation of professional services: Governance dynamics of field level organizational change," Accounting, Organizations and Society, Elsevier, vol. 32(4-5), pages 333-362.
    15. Jeff Everett & Constance Friesen & Dean Neu & Abu Shiraz Rahaman, 2018. "We Have Never Been Secular: Religious Identities, Duties, and Ethics in Audit Practice," Journal of Business Ethics, Springer, vol. 153(4), pages 1121-1142, December.
    16. Elaine Doyle & Jane Frecknall-Hughes & Barbara Summers, 2014. "Ethics in Tax Practice: A Study of the Effect of Practitioner Firm Size," Journal of Business Ethics, Springer, vol. 122(4), pages 623-641, July.
    17. Cerbone, Dannielle & Maroun, Warren, 2020. "Materiality in an integrated reporting setting: Insights using an institutional logics framework," The British Accounting Review, Elsevier, vol. 52(3).
    18. Woiwode, Hendrik, 2020. "Scholars as government-appointed research evaluators: Do they create congruence between their professional quality standards and political demands?," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 15(10), pages 1-1.
    19. Daoust, Laurence, 2020. "Playing the Big Four recruitment game: The tension between illusio and reflexivity," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 66(C).
    20. Aquino, André Carlos Busanelli de & Batley, Richard A., 2022. "Pathways to hybridization: Assimilation and accommodation of public financial reforms in Brazil," Accounting, Organizations and Society, Elsevier, vol. 98(C).

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:jiaata:v:28:y:2017:i:c:p:43-56. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/journal-of-international-accounting-auditing-and-taxation .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.