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Financial Sleuthing

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  • Niamh Brennan

Abstract

Forensic accounting is the use of accounting expertise to assist a court. "Forensic" denotes anything to do with a court of law and forensic accounting is increasingly recognised as a separate and important discipline at the intersection of law and accountancy. A relatively new role within accounting, forensic accountants build on a unique blend of accounting and investigative skills.They are,infact, financial detectives, dissecting financial statements, looking behind rather than merely at the numbers. Their expertise lies in working with sensitive financial evidence, lawyers, law enforcement agencies and the court system. Integrating accounting, auditing and financial investigation and their application in litigation and dispute resolution, forensic accounting is a highly-specialised area of practice that combines accounting and legal disciplines.

Suggested Citation

  • Niamh Brennan, 2016. "Financial Sleuthing," Open Access publications 10197/7647, Research Repository, University College Dublin.
  • Handle: RePEc:rru:oapubs:10197/7647
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    File URL: http://hdl.handle.net/10197/7647
    File Function: Open Access version, 2016
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    Keywords

    Forensic accounting;

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