Forensic accounting: time for a unified global approach

WINFIELD, Joanne and ROBERTS, Martin (2023). Forensic accounting: time for a unified global approach. Journal of Forensic Accounting Profession, 3 (1), 38-56.

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Abstract

Forensic accountants need to respond to the ever-growing global threat of financial crime and the continuing need for expertise within the area of financial dispute work. The global development of forensic accounting as a discipline has been ad hoc, and this paper will focus on the two most developed nations regarding the expansion of forensic accounting i.e., the USA and the UK. From this study two major themes have emerged: that of the status of the regulation and education of forensic accountants within the USA and the UK and we ultimately call for radical reform in both areas. Currently there is no recognised regulatory body which encompasses all aspects of a forensic accountant’s role, thus there is no standard code of ethics which practicing forensic accountants are obliged to follow. In addition, the absence of a recognised educational route to becoming a forensic accountant has resulted in a lack of awareness of the role as a potential career path and makes succession planning within forensic accounting firms problematic.

Item Type:	Article
Additional Information:	** Article version: VoR ** From De Gruyter via Jisc Publications Router ** Licence for VoR version of this article: http://creativecommons.org/licenses/by-nc-nd/4.0 ** Peer reviewed: TRUE **Journal IDs: eissn 2744-1687 **Article IDs: publisher-id: jfap-2023-0002 **History: published_online 16-07-2023; accepted 21-06-2023; cover-date 01-06-2023; published 01-06-2023; submitted 26-05-2023 **License for this article: open-access, http://creativecommons.org/licenses/by-nc-nd/4.0
Uncontrolled Keywords:	accreditation, forensic accounting, education, regulation
Identification Number:	https://doi.org/10.2478/jfap-2023-0002
Page Range:	38-56
SWORD Depositor:	Colin Knott
Depositing User:	Colin Knott
Date Deposited:	17 Jul 2023 11:33
Last Modified:	11 Oct 2023 13:30
URI:	https://shura.shu.ac.uk/id/eprint/32143

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