Professional paper

Interdisciplinary characteristics of forensic accounting

Aljoša Šestanović
Tomislav Palac

Abstract

As a result of the world-wide crises that have occurred in the last decades, forensic accounting is becoming more important. Internal control systems themselves and compliance functions as well as internal and external auditing have shown that they are not sufficient to prevent financial fraud and lying financial statements. Forensic accounting becomes increasingly relevant disciplines characterized by interdisciplinary features. Forensic accountants need to understand more than numbers themselves. They require wide knowledge and skills from a variety of disciplines to understand the broader context of different events. Forensic accountants, among other things, use knowledge and skills from financial accounting, audit, control, statistics, law and criminology, and psychology. The purpose of the article is to systematize and argue the interdisciplinary features of forensic accounting. The article uses a descriptive method to explore the interdisciplinary features of forensic accounting. The article's contribution is systematization of interdisciplinary features of forensic accounting through the identification of common and distinct features with other financial and non-financial disciplines.

Keywords

Forensic accounting; Accounting; Auditing; Controlling; Statistics; Financial statements

Hrčak ID:

226647

URI

https://hrcak.srce.hr/226647

Publication date:

20.12.2018.

Article data in other languages: croatian

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