Financial Sleuthing

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Title: Financial Sleuthing
Authors: Brennan, Niamh
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Date: Feb-2016
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.
Type of material: Journal Article
Publisher: Chartered Accountants Ireland
Journal: Accountancy Ireland
Volume: 48
Issue: 1
Start page: 48
End page: 49
Keywords: Forensic accounting
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Language: en
Status of Item: Not peer reviewed
Appears in Collections:Business Research Collection
UCD RePEc Archive Collection

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