IDEAS home Printed from https://ideas.repec.org/a/ahd/journl/v5y2024i3p16-24.html
   My bibliography  Save this article

Forensic Accounting: The Emergence and Evolution of a Profession

Author

Listed:
  • Nicolae BOBIȚAN

    (West University of Timișoara)

  • Diana DUMITRESCU

    (West University of Timișoara)

Abstract

In today’s complex business landscape, where financial crimes continue to proliferate, the paper explores the factors that have contributed to the evolution and growth of the forensic accounting profession, shedding light on forensic accountants as key players in identifying, investigating, and preventing fraudulent activities. This article delves into the history of forensic accounting, tracing its evolution from antiquity to the modern era. It explores significant milestones and pivotal moments that have shaped the field over the centuries. Citing various authors and their contributions, this paper provides a comprehensive overview of how forensic accounting has developed into a vital discipline in the world of accounting and finance, law enforcement, and justice.

Suggested Citation

  • Nicolae BOBIȚAN & Diana DUMITRESCU, 2024. "Forensic Accounting: The Emergence and Evolution of a Profession," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(3), pages 16-24, March.
    • Handle: RePEc:ahd:journl:v:5:y:2024:i:3:p:16-24
    DOI: 10.37945/cbr.2024.03.02
    as

    Download full text from publisher

    File URL: https://www.ceccarbusinessreview.ro/forensic-accounting-the-emergence-and-evolution-of-a-profession-a374d/download-PDF/
    Download Restriction: no
    File URL: https://www.ceccarbusinessreview.ro/forensic-accounting-the-emergence-and-evolution-of-a-profession-a374a/abstract/
    Download Restriction: no
    File URL: https://libkey.io/10.37945/cbr.2024.03.02?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
    ---><---

    More about this item

    Keywords

    forensic accounting; litigation; investigations; frauds; evidence;
    All these keywords.

    JEL classification:

    • K13 - Law and Economics - - Basic Areas of Law - - - Tort Law and Product Liability; Forensic Economics
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

    Statistics

    Access and download statistics

    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:ahd:journl:v:5:y:2024:i:3:p:16-24. 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.

    We have no bibliographic references for this item. You can help adding them by using 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: Radu CIOBANU (email available below). General contact details of provider: .

    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.