What Do We Know About Forensic Accounting? A Literature Review
- Conference paper
- First Online: 19 November 2022
- Cite this conference paper
- Seif Al Shbeil 12 ,
- Hashem Alshurafat 13 ,
- Noor Taha 13 &
- Mohannad Obeid Al Shbail 12
Part of the book series: Lecture Notes in Networks and Systems ((LNNS,volume 557))
Included in the following conference series:
- European, Asian, Middle Eastern, North African Conference on Management & Information Systems
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A review of relevant academic studies has yielded a range of insights on the forensic accounting profession. This review aims to provide a comprehensive view of what is forensic accounting. This paper reviews published forensic accounting studies to explore the reality of the profession in Australia mainly and in many international contexts. This paper notes that the forensic accounting profession reality is varied across contexts and well established in the Australian context. It is desired that this structured examination of the forensic accounting profession will provide a sufficient overview of the critical issues and concerns that must be addressed to comprehend and advance the critical application of forensic accounting worldwide. This article is expected to have an impact on future policies, which will help to improve the forensic accounting profession. This paper contributes to the ongoing debate about the forensic accounting services that lead to enhanced fraud investigation, litigation support, business valuation, and cybercrime detection.
- Forensic accounting
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Department of Accounting, School of Business, Al Al-Bayt University, P.O. Box 130040, Mafraq, 25113, Jordan
Seif Al Shbeil & Mohannad Obeid Al Shbail
Department of Accounting, Faculty of Economics and Administrative Sciences, The Hashemite University, P.O. Box 330127, Zarqa, 13133, Jordan
Hashem Alshurafat & Noor Taha
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Correspondence to Hashem Alshurafat .
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Accounting Finance and Banking Department, Ahlia University, Manama, Bahrain
Abdalmuttaleb M. A. Musleh Al-Sartawi
College of Business and Finance, Ahlia University, Manama, Bahrain
Anjum Razzaque
School of Strategy and Leadership, Coventry University, Coventry, UK
Muhammad Mustafa Kamal
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Al Shbeil, S., Alshurafat, H., Taha, N., Al Shbail, M.O. (2023). What Do We Know About Forensic Accounting? A Literature Review. In: Musleh Al-Sartawi, A.M.A., Razzaque, A., Kamal, M.M. (eds) From the Internet of Things to the Internet of Ideas: The Role of Artificial Intelligence. EAMMIS 2022. Lecture Notes in Networks and Systems, vol 557. Springer, Cham. https://doi.org/10.1007/978-3-031-17746-0_49
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DOI : https://doi.org/10.1007/978-3-031-17746-0_49
Published : 19 November 2022
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Based on Rezaee, Lander [37] study, forensic accounting discipline is an integration of accounting knowledge and skills, and those of auditing, criminology, tax, law, sociology, and psychology. Such skills, knowledge, and attributes vary according to the services category offered by forensic accountants [9].