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Mapping forensic accounting in the UK

Author

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  • Hegazy, Sarah
  • Sangster, Alan
  • Kotb, Amr

Abstract

This study explores the nature of forensic accounting in the UK. Drawing upon in-depth interviews and a postal questionnaire, it investigates how forensic accounting is perceived, the profile of those working in the field, types of services offered, essential knowledge and skills required, the academic and professional response to its growth, and whether it can be considered a profession. It finds that forensic accounting in the UK is a multidisciplinary field of activity, less focused on accounting than suggested by its name, with very little prospect of becoming a recognized profession in the foreseeable future, but a possibility that it will ultimately do so, based on teams of people with complementary skills rather than individuals with a common base of specialist skills.

Suggested Citation

  • Hegazy, Sarah & Sangster, Alan & Kotb, Amr, 2017. "Mapping forensic accounting in the UK," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 28(C), pages 43-56.
    • Handle: RePEc:eee:jiaata:v:28:y:2017:i:c:p:43-56
    DOI: 10.1016/j.intaccaudtax.2016.12.004
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    References listed on IDEAS

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    3. Niamh Brennan, 2014. "Forensic Accounting in a Constitutional Parliamentary Democracy: The Case of Ireland," Open Access publications 10197/6211, Research Repository, University College Dublin.
    4. James A. DiGabriele, 2009. "Implications of regulatory prescriptions and audit standards on the evolution of forensic accounting in the audit process," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 10(2), pages 109-121, September.
    5. Huber, Wm. Dennis, 2013. "Should the forensic accounting profession be regulated?," Research in Accounting Regulation, Elsevier, vol. 25(1), pages 123-132.
    6. repec:eme:arjpps:v:28:y:2015:i:1:p:98-114 is not listed on IDEAS
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    Cited by:

    1. Bello Umar & Umar Abbas Ibrahim & Peter Eriki, 2020. "Forensic Accounting and Incidence of Fraud Detection: Evidence from Nigeria," International Journal of Finance & Banking Studies, Center for the Strategic Studies in Business and Finance, vol. 9(2), pages 72-81, April.
    2. Abdussalam Mahmoud Abu Tapanjeh & Ashwaq Rateb Al Tarawneh, 2020. "Applicability of Forensic Accounting to Reduce Fraud and its Effects on Financial Statement of Jordanian Shareholding Companies From the Perspective of Judiciary and Certified Public Accountant," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(2), pages 436-452, April.
    3. Razan Nayef Almashaqbeh & Hashem Alshurafat & Hamzeh Al Amosh, 2023. "The Impact of Professionalism Theory Constructs on the Applicability of Forensic Accounting Services: Evidence from Jordan," IJFS, MDPI, vol. 11(4), pages 1-23, December.

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