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Forensic Accounting Related Issues. France

Posted on:2006-08-07Degree:MasterType:Thesis
Country:ChinaCandidate:X Y LangFull Text:PDF
GTID:2206360185467439Subject:Accounting
Abstract/Summary:PDF Full Text Request
Recently, a lot of financial scandals have occurred in international companies such as Australia insurance company HIH, American Enron, which makes more and more people to pay attention to whether financial information and financial activities have any fraudulent information. Therefore, how to identify if there is fraud in financial activities; how to tell the responsibility especially when financial activities relate to the law. All of these questions are eager to be resolved. Forensic accounting comes out and gets development under this situation. However, because forensic accounting is still a new emerging field, so the theory of forensic accounting is not comprehensive and some practical problems cannot be resolved immediately. This paper illustrates details of fundamental theory and methods of forensic accounting from theoretical and practical perspective, and then provides some ideas about how to develop forensic accounting. This paper consists of four sections.The first section discusses the current developments in forensic accounting research and then highlights the necessity for further research in forensic accounting. I will illustrate the current situation in western countries, such as rules and regulation, department establishments, education and the number of forensic accountants, and then analyze situation in China, pointing out the weakness of forensic accounting in China compared to the western countries. At the same time, this paper discusses the reason why forensic accounting is emerging field, it is analyzed from three aspects, namely court decision, accounting fraud, and auditing function; and then discuss the necessity of forensic accounting research in our country from the perspective of market economics, social requirement and judicatory practice etc.The second section illustrates the conception of forensic accounting and its working area from the perspective of western countries and China. At the beginning, I discuss several experts' views and opinions on forensic accounting, followed by my...
Keywords/Search Tags:Forensic Accounting, Fraud Investigation, Litigation Support, Link Discovery Method, Forensic Financial Analysis, IRS Method
PDF Full Text Request
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