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  • 4 Eijmms Vol5 Issue11 Nov2015

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    SUSAN PETER TERU
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    This document discusses forensic accounting and its role in corporate governance. It explains that forensic accounting utilizes accounting, auditing, and investigative skills to conduct investigations of financial frauds and scams. Forensic accountants are in high demand due to the rapid rise of financial fraud and white-collar crimes. They can help organizations achieve ethical behavior and good corporate governance. The article also outlines some of the major financial scams in India and argues that forensic accounting is important for protecting corporate governance.

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    This document discusses forensic accounting and its role in corporate governance. It explains that forensic accounting utilizes accounting, auditing, and investigative skills to conduct investigations of financial frauds and scams. Forensic accountants are in high demand due to the rapid rise of financial fraud and white-collar crimes. They can help organizations achieve ethical behavior and good corporate governance. The article also outlines some of the major financial scams in India and argues that forensic accounting is important for protecting corporate governance.

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    5 views1 page

    4 Eijmms Vol5 Issue11 Nov2015

    Uploaded by

    SUSAN PETER TERU
    This document discusses forensic accounting and its role in corporate governance. It explains that forensic accounting utilizes accounting, auditing, and investigative skills to conduct investigations of financial frauds and scams. Forensic accountants are in high demand due to the rapid rise of financial fraud and white-collar crimes. They can help organizations achieve ethical behavior and good corporate governance. The article also outlines some of the major financial scams in India and argues that forensic accounting is important for protecting corporate governance.

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    EXCEL International Journal of Multidisciplinary Management Studies ________________ ISSN 2249- 8834

    EIJMMS, Vol.5 (11), NOVEMBER (2015), pp. 49-54


    Online available at zenithresearch.org.in

    FORENSIC ACCOUNTING AND CORPORATE GOVERNANCE

    DR. T. SUBASH

    ASSOCIATE PROFESSOR
    P.G & RESEARCH DEPARTMENT OF COMMERCE
    GOVERNMENT ARTS COLLEGE, THIRUVANANTHAPURAM.

    ABSTRACT
    The integration of accounting, auditing and investigative skills creates the specialty,
    known as forensic accounting. Forensic accounting has come into limelight due to rapid increase
    in financial frauds and white-collar crimes. In the current reporting environment, forensic
    accountants are in great demand for their accounting, auditing, legal, and investigative skills.
    They can play a vital role in coordinating company efforts to achieve a cohesive policy of ethical
    behavior within an organization. It uses accounting, auditing, and investigative skills to conduct
    investigations, and thefts and frauds cases. The article explains the major financial scams in India
    and also explains the role and importance of forensic accounting in protecting corporate
    governance.
    KEYWORDS: Forensic Accounting, Financial scams, corporate governance.

    References
    1. Gray, Dahli (2008), “Forensic Accounting and Auditing: Compared and Contrasted to
    Traditional Accounting and Auditing,” American Journal of Business Education.
    2. Lehman, C.R. and Okcabol, F. (2005), “Accounting for Crime,” Critical Perspectives in
    Accounting.
    3. Hassan, EZ and Morteza, R. (2012), “Accountant’s Perception of Forensic Accounting,”
    Global Journal of Management and Business Research.
    4. Efiong, E.J. (2012), “Forensic Accounting Education: An Exploration of Level of
    Awareness in Developing Economies,” International Journal of Business and
    Management.
    5. Rezaee, Z. (2005). “Causes, Consequences and Deterrence of Financial Statement
    Fraud,” Critical Perspectives in Accounting.
    6. Lalit Wadhwa & Virender Pal. (2012). Forensic Accounting and Fraud Examination in
    India, International Journal of Applied Engineering Research.
    7. Bhasin, M.L. (2007), “Forensic Accounting: A New Paradigm for Niche Consulting,”
    The Chartered Accountant.

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