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Evolving roles of accountants as resources for greater accountability in financial reporting, legislative and judicial processes

Author

Listed:
  • Ojo, Marianne
  • Van Akkeren, Jeanette

Abstract

Jeanette Van Akkeren, Sherrena Buckby, Kim MacKenzie ("A Metamorphosis of the Traditional Accountant: An Insight into Forensic Accounting Services in Australia") argue that there remains some confusion on what constitutes the role of a forensic professional. It is very well the case that clarity of the definition of what constitutes the role of a forensic professional is crucial to determining how effectively such a role can be harnessed. As well as exploring the various roles undertaken by forensic accountants based in the US and other selected common law jurisdictions, this publication aims to contribute to the extant literature on how the role of a forensic professional can be effectively utilized and applied, both from common law and comparative based perspectives - which involve selected jurisdictions that constitute the focus of this study. In so doing it also highlights how a greater degree of accountability and transparency can be introduced into the financial reporting, as well as legal process.

Suggested Citation

  • Ojo, Marianne & Van Akkeren, Jeanette, 2015. "Evolving roles of accountants as resources for greater accountability in financial reporting, legislative and judicial processes," MPRA Paper 68114, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:68114
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    File URL: https://mpra.ub.uni-muenchen.de/68114/1/MPRA_paper_68114.pdf
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    References listed on IDEAS

    as
    1. Barth, Mary E. & Beaver, William H. & Landsman, Wayne R., 2001. "The relevance of the value relevance literature for financial accounting standard setting: another view," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 77-104, September.
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    More about this item

    Keywords

    accountability; transparency; common law systems; forensic accounting;

    JEL classification:

    • E6 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook
    • G2 - Financial Economics - - Financial Institutions and Services
    • G3 - Financial Economics - - Corporate Finance and Governance
    • K2 - Law and Economics - - Regulation and Business Law
    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting

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