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Forensic Accounting Investigation and Prevention of Fraud

In: Proceedings of the 2023 5th International Conference on Economic Management and Cultural Industry (ICEMCI 2023)

Author

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  • Chuanhui Liu

    (Chongqing University of Arts and Sciences)

Abstract

At the end of the twentieth century and the beginning of the twenty-first century, a series of abominable fraud incidents occurred around the world. Even the United States with a mature capital market also has fraud incidents in corporations one after another, such as those in WorldCom, and Enron Corporation, causing significant losses to enterprises and investors. As a result, fraud has gradually become an emphasis of people in theoretical and practical circles as well as a difficult challenge for everyone. This paper studies the investigation and prevention of fraud from the perspective of forensic accounting, intending to provide reference to the further investigation and prevention of fraud.

Suggested Citation

  • Chuanhui Liu, 2024. "Forensic Accounting Investigation and Prevention of Fraud," Advances in Economics, Business and Management Research, in: Feng-xia Cao & Satya Narayan Singh & Ahmad Jusoh & Deepanjali Mishra (ed.), Proceedings of the 2023 5th International Conference on Economic Management and Cultural Industry (ICEMCI 2023), pages 724-731, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-368-9_86
    DOI: 10.2991/978-94-6463-368-9_86
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