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Investigation Techniques, Methods, Types, and Increasing Impact of Forensic Accounting in Digital Period

Author

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  • İbrahim Mert

    (Istanbul Aydin University)

Abstract

Forensic accountants are responsible for fighting financial malpractices and fraud in organizations and businesses. Financial accounting applications are made successful through engagement in duties such as financial data analysis, preparation of reports, and testing the results before courts. Investigation involves examination of record books to determine if a financial criminal activity has occurred. Through these investigations, forensic accountants find and discover fraud and malpractices thus bringing the culprits to books. The reports filed act as evidence in courts. Forensic accounting has played an important role in fighting fraud, solving civil disputes, and helped companies avoid future crimes regarding finances.

Suggested Citation

  • İbrahim Mert, 2022. "Investigation Techniques, Methods, Types, and Increasing Impact of Forensic Accounting in Digital Period," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., vol. 37(118), pages 13-32, October.
    • Handle: RePEc:acc:malfin:v:37:y:2022:i:118:p:13-32
    DOI: https://doi.org/10.33203/mfy.1084274
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    More about this item

    Keywords

    Forensic Accounting; Auditing; Internal Auditing;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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