Bridging the Gap: Integrating Forensic Accounting Skillsets for Enhanced Audit Quality in the Post-Pandemic Era

ABIDOYE, Adenike, AWOLOWO, Ifedapo Francis and CHAN, Dora (2024). Bridging the Gap: Integrating Forensic Accounting Skillsets for Enhanced Audit Quality in the Post-Pandemic Era. Journal of Forensic Accounting Profession, 3 (2), 63-81.

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JFAP-3-2-10.2478_jfap-2023-0010.pdf - Published Version
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Open Access URL: https://sciendo.com/article/10.2478/jfap-2023-0010 (Published version)
Link to published version:: https://doi.org/10.2478/jfap-2023-0010

Abstract

In response to recent high-profile accounting scandals, the auditing sector is undergoing a critical review of practices. Despite regulatory changes and technological advancements, doubts persist about auditors' effectiveness in identifying financial statement fraud. This article advocates for a paradigm shift in auditors' skillsets, especially amid challenges posed by remote and hybrid work scenarios.

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-2023-0010 **History: published_online 26-01-2024; accepted 02-12-2023; cover-date 01-12-2023; published 01-12-2023; submitted 17-09-2023 **License for this article: open-access, http://creativecommons.org/licenses/by-nc-nd/4.0
Uncontrolled Keywords: Forensic Accounting, Financial Statement Fraud, Remote Working, Audit Quality, Technology-enabled Audits
Identification Number: https://doi.org/10.2478/jfap-2023-0010
Page Range: 63-81
SWORD Depositor: Colin Knott
Depositing User: Colin Knott
Date Deposited: 30 Jan 2024 12:48
Last Modified: 30 Jan 2024 13:00
URI: https://shura.shu.ac.uk/id/eprint/33101

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