Wednesday, 06 Dec, 2023




Will Implementation of Forensic Accounting Identify the Sense of Financial Fraud

Journal of Commerce and Accounting Research

Volume 7 Issue 4

Published: 2018
Author(s) Name: Megha Kinchit Shah | Author(s) Affiliation: Faculty of Management, GLS University, Ahmedabad, Gujarat, India.
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The threat of fraudulent financial statement has been in existence for several years. In fact it was the threat of this and the need to provide shareholders and other stakeholders with a reasonable assurance and a means of protecting their wealth from different forms of fraud. Moreover, the edge of lack of credibility and confidence in reasonable assurance, and when the issue of fraud detection and prevention was at its pinnacle, it has been forecasted that in the nearest future there will be response of the general roles of the auditors to detect and prevent misappropriation of assets, corruption fraud and fraudulent financial statements. These actions led to the employing of fraud investigators who can be called forensic accountants. The study emphasized on, will stakeholders identify the sense of financial fraud by implementing forensic accounting? The respondents proclaimed that implementation of forensic accounting will stem the financial fraud & bridge the expectation of audit.

Keywords: Accounting professionals, Audit Expectation Gap, Financial statement, Forensic Accounting, Fraud, Misappropriations

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