FORENSIC ACCOUNTANT: INNATE TRAIT OR ACQUIRED SKILL?
Keywords:
fraudulent financial reporting, investigative skills, American Institute of Certified Public Accountants
Abstract:
The recent wave of corporate fraudulent financial reporting demanded global reforms in corporate governance, as well as in financial reporting, in order to regain investors’ trust. In current business environment, there is a high demand for forensic accountants because of their knowledge of different areas, including accounting, auditing, law and various investigative skills. However, the main dilemma is what skills forensic accountants should have and whether those are innate traits or skills that could be learned by experience. In this paper, we will try to sublimate the experiences and opinions of various authors in order to determine which skills and traits are re levant to the profession of forensic accountant. Furthermore, we will present the main results of research dealing with this issue, conducted by the American Institute of Certified Public Accountants (AICPA).
CITATION:
IEEE format
N. Arežina, G. Knežević, N. Simeunović, S. Vukićević, “FORENSIC ACCOUNTANT: INNATE TRAIT OR ACQUIRED SKILL?,” in FINIZ 2014 - The Role of Financial Reporting in Corporate Governance, Belgrade, Singidunum University, Serbia, 2014, pp. 131-134. doi: 10.15308/finiz-2014-131-134
APA format
Arežina, N., Knežević, G., Simeunović, N., Vukićević, S. (2014). FORENSIC ACCOUNTANT: INNATE TRAIT OR ACQUIRED SKILL?. Paper presented at FINIZ 2014 - The Role of Financial Reporting in Corporate Governance. doi:10.15308/finiz-2014-131-134
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