research topics in forensic accounting

An Overview of Forensic Accounting and Its Effectiveness in the Detection and Prevention of Fraud

• First Online: 27 August 2023

Cite this chapter

• Isabella Lucuț Capraș 2 &
• Monica Violeta Achim 2  

Part of the book series: Contributions to Finance and Accounting ((CFA))

406 Accesses

4 Citations

The main purpose of this study is to determine whether forensic accounting is an effective tool for preventing fraud. To conduct a comprehensive analysis, the research examines three aspects: the skills and attributes of a forensic accountant, the techniques used in forensic accounting, and the challenges and opportunities in the development of the forensic accounting profession. The study’s sample includes 30 articles that were critically reviewed using a combination of systematic and traditional literature review methods. The main findings of the study suggest that the abilities and skills, as well as the techniques used in forensic accounting, make this function an effective tool in detecting and preventing fraud; however, they require more attention from academic institutions and specialized bodies that train accounting experts. Moreover, forensic accounting must be recognized as an independent profession. This study can assist businesses and policymakers in improving fraud detection and prevention methods. Furthermore, it can be used in schools to enhance accounting and audit curricula. The study has a social implication because it helps in the prevention and detection of fraud and discusses the forensic accounting profession.

This is a preview of subscription content, log in via an institution to check access.

Access this chapter

• Get 10 units per month
• Download Article/Chapter or Ebook
• 1 Unit = 1 Article or 1 Chapter
• Cancel anytime
• Available as PDF
• Read on any device
• Instant download
• Own it forever
• Available as EPUB and PDF
• Durable hardcover edition
• Dispatched in 3 to 5 business days
• Free shipping worldwide - see info

Tax calculation will be finalised at checkout

Purchases are for personal use only

Institutional subscriptions

Similar content being viewed by others

What Do We Know About Forensic Accounting? A Literature Review

Forensic Accounting and Cybersecurity: A Literature Review Paper

Literature review reviewing literature about the role of forensic accounting in detecting and preventing fraud in financial statements.

Achim, M. V., & Borlea, N. S. (2020). Economic and financial crime. Corruption, shadow economy, and money laundering . Springer.

Book   Google Scholar  

Afriyie, S. O., Akomeah, M. O., Amoakohene, G., Ampimah, B. C., Ocloo, C. E., & Kyei, M. O. (2022). Forensic accounting: A novel paradigm and relevant knowledge in fraud detection and prevention. International Journal of Public Administration., 46 , 615–624. https://doi.org/10.1080/01900692.2021.2009855

Article   Google Scholar  

Akinbowale, O. E., Klingelhöfer, H. E., & Zerihun, M. F. (2020). An innovative approach in combating economic crime using forensic accounting techniques. Journal of Financial Crime, 27 (4), 1253–1271. https://doi.org/10.1108/JFC-04-2020-0053

Akinbowale, O. E., Klingelhöfer, H. E., & Zerihun, M. F. (2021). The integration of forensic accounting and the management control system as tools for combating cyberfraud. Academy of Accounting and Financial Studies Journal, 25 (2), 1–14.

Google Scholar  

Albrecht, W. S. (1991). Fraud in government entities: The perpetrators and the types of fraud. Government Finance Review, 7 (6), 27–30.

Alshurafat, H. (2022). Forensic accounting as a profession in Australia? A sociological perspective. Meditari Accountancy Research, 30 (2), 395–423. https://doi.org/10.1108/MEDAR-04-2020-0865

Arboleda, F. J., Guzman-Luna, J. A., & Torres, I.-D. (2018). Fraud detection-oriented operators in a data warehouse based on forensic accounting techniques. Computer Fraud and Security, 2018 (10), 13–19. https://doi.org/10.1016/S1361-3723(18)30098-8

Beneish, M. D. (1999). The detection of earnings manipulation. Financial Analysts Journal, 55 (5), 24–36. https://doi.org/10.2469/faj.v55.n5.2296

Bologna, G. J., & Lindquist, R. J. (1995). Fraud auditing and forensic accounting: New tools and techniques . Wiley.

Carnes, K. C., & Gierlasinski, N. J. (2001). Forensic accounting skills: Will supply finally catch up to demand? Managerial Auditing Journal, 16 (6), 378–382. https://doi.org/10.1108/02686900110395514

Cressey, D. R. (1953). Other people’s money: A study of the social psychology of embezzlement .

Dechow, P. M., & Sloan, R. G. (1991). Executive incentives and the horizon problem. Journal of Accounting and Economics, 14 (1), 51–89. https://doi.org/10.1016/0167-7187(91)90058-S

Digabriele, J. A. (2009). Implications of regulatory prescriptions and audit standards on the evolution of forensic accounting in the audit process. Journal of Applied Accounting Research, 10 (2), 109–121. https://doi.org/10.1108/09675420910984673

DiGabriele, J. A., & Huber, W. D. (2015). Topics and methods in forensic accounting research. Accounting Research Journal, 28 (1), 98–114. https://doi.org/10.1108/ARJ-08-2014-0071

Dubinina, M., Ksonzhyk, I., & Syrtseva, S. (2018). Forensic accounting: The essence and prospects of development in Ukraine. Baltic Journal of Economic Studies, 4 (1), 131–138. https://doi.org/10.30525/2256-0742/2018-4-1-131-138

Ehioghiren, E. E., & Atu, O. (2016). Forensic accounting and fraud management: Evidence from Nigeria. Igbinedion University Journal of Accounting, 2 (8), 245–308.

Fadilah, S., Maemunah, M., Nurrahmawati, L. T. N., & Sundary, R. I. (2019). Forensic accounting: Fraud detection skills for external auditors [Rachunkowość forensyczna: Umiejętności wykrywania nadużyć finansowych dla zewnętrzni audytorzy]. Polish Journal of Management Studies, 20 (1), 168–180. https://doi.org/10.17512/pjms.2019.20.1.15

Free, C., & Murphy, P. R. (2015). The ties that bind: The decision to co-offend in fraud. Contemporary Accounting Research, 32 (1), 18–54. https://doi.org/10.1111/1911-3846.12063

Gangwani, M. (2021). Suitability of forensic accounting in uncovering bank frauds in India: An opinion survey. Journal of Financial Crime, 28 (1), 284–299. https://doi.org/10.1108/JFC-07-2020-0126

Giannetti, M., & Wang, T. Y. (2016). Corporate scandals and household stock market participation. Journal of Finance, 71 (6), 2591–2636. https://doi.org/10.1111/jofi.12399

Gottschalk, P. (2016). Knowledge management in criminal investigations: The case of fraud examiners. Journal of Information and Knowledge Management, 15 (4), 1650043. https://doi.org/10.1142/S021964921650043X

Gurun, U. G., Stoffman, N., & Yonker, S. E. (2018). Trust busting: The effect of fraud on investor behavior. Review of Financial Studies, 31 (4), 1341–1376. https://doi.org/10.1093/rfs/hhx058

Halilbegovic, S., Celebic, N., Cero, E., Buljubasic, E., & Mekic, A. (2020). Application of Beneish M-score model on small and medium enterprises in Federation of Bosnia and Herzegovina. Eastern Journal of European Studies, 11 (1), 146–163.

Healy, P. M. (1985). The effect of bonus schemes on accounting decisions. Journal of Accounting and Economics, 7 (1–3), 85–107. https://doi.org/10.1016/0165-4101(85)90029-1

Honigsberg, C. (2020). Forensic accounting. Annual Review of Law and Social Science, 16 , 147–164. https://doi.org/10.1146/annurev-lawsocsci-020320-022159

Institute of Internal Auditors. (2022). Factsheet: Fraud and corruption. Retrieved from https://www.iia.org.au/sf_docs/default-source/technical-resources/2018-fact-sheets/factsheet-fraud-and-corruption.pdf

International Federation of Accountants. (2022, September). Action Plan for fighting corruption and economic crime . Retrieved from https://www.ifac.org/knowledge-gateway/contributing-global-economy/discussion/ifacs-action-plan-fighting-corruption-and-economic-crime

Isaković-Kaplan, Š., Demirović, L., & Proho, M. (2021). Benford’s law in forensic analysis of income statements of economic entities in Bosnia and Herzegovina. Croatian Economic Survey, 23 (1), 31–61. https://doi.org/10.15179/ces.23.1.2

Jones, J. J. (1991). Earnings management during import relief investigations. Journal of accounting research, 29 (2), 193–228. https://doi.org/10.2307/2491047

Karpoff, J. M., Lee, D. S., & Martin, G. S. (2008). The cost to firms of cooking the books. Journal of Financial and Quantitative Analysis, 43 (3), 581–611. https://doi.org/10.1017/S0022109000004221

Kedia, S., & Philippon, T. (2009). The economics of fraudulent accounting. Review of Financial Studies, 22 (6), 2169–2199. https://doi.org/10.1093/rfs/hhm016

Khatun, A., Ghosh, R., & Kabir, S. (2022). Earnings manipulation behavior in the banking industry of Bangladesh: The strategical implication of Beneish M-score model. Arab Gulf Journal of Scientific Research, 40 (3), 302–328. https://doi.org/10.1108/AGJSR-03-2022-0001

Kiliç, B. I. (2020). The effects of big data on forensic accounting practices and education. Contemporary Studies in Economic and Financial Analysis, 102 , 11–26. https://doi.org/10.1108/S1569-375920200000102005

Kleinman, G., & Anandarajan, A. (2011). Inattentional blindness and its relevance to teaching forensic accounting and auditing. Journal of Accounting Education, 29 (1), 37–49. https://doi.org/10.1016/j.jaccedu.2011.08.002

Kothari, S. P., Leone, A., & Wasley, C. (2005). Performance-matched discretionary accruals. Journal of Accounting & Economics, 39 , 163–197. https://doi.org/10.1016/j.jacceco.2004.11.002

Kruger, P. S., & Yadavalli, V. S. (2017). The power of one: Benford’s law. South African Journal of Industrial Engineering, 28 (2), 1–13. https://doi.org/10.7166/28-2-1753

Law, P., & Yuen, D. (2016). Professional scepticism in two economies with cultural differences and the public interest: Evidence from China and the United States. Applied Economics, 48 (2), 89–106. https://doi.org/10.1080/00036846.2015.1073845

Lilienthal, G. I., & Ayub, Z. A. (2021). The fit and proper person test: Development and dissolution of human capital. In Human capital and development (pp. 299–345). Nova Science Publishers.

Máté, D., Sadaf, R., Tarnóczi, T., & Fenyves, V. (2017). Fraud detection by testing the conformity to Benford’s law in the case of wholesale enterprises [Wykrywanie nadużyć finansowych przez badanie zgodności z prawem Benforda w przypadku przedsiębiorstw handlu hurtowego]. Polish Journal of Management Studies, 16 (1), 115–126. https://doi.org/10.17512/pjms.2017.16.1.10

Okpako, A. E., & Atube, E. N. (2013). The impact of forensic accounting on fraud detection. European Journal of Business and Management, 5 (26), 61–70.

Oztürk, M. S., & Usul, H. (2020). Detection of accounting frauds using the rule-based expert systems within the scope of forensic accounting. In Contemporary issues in audit management and forensic accounting (Vol. 102, pp. 155–171). Emerald Publishing.

Chapter   Google Scholar  

Petra, S., & Spieler, A. C. (2020). Accounting scandals: Enron, Worldcom, and global crossing . Emerald Publishing Limited.

Popoola, O. M., Che-Ahmad, A. B., & Samsudin, R. S. (2015). An empirical investigation of fraud risk assessment and knowledge requirement on fraud related problem representation in Nigeria. Accounting Research Journal, 28 (1), 78–97. https://doi.org/10.1108/ARJ-08-2014-0067

PricewaterhouseCoopers. (2019). Forensic accounting, PwC. Retrieved from https://www.pwc.co.nz/services/forensic-services/forensic-accounting.htm

Puntillo, P., Gulluscio, C., Huisingh, D., & Veltri, S. (2021). Reevaluating waste as a resource under a circular economy approach from a system perspective: Findings from a case study. Business Strategy and the Environment, 30 (2), 968–984.

Qu, H., Steinberg, R., & Burger, R. (2020). Abiding by the law? Using Benford’s Law to examine the accuracy of nonprofit financial reports. Nonprofit and Voluntary Sector Quarterly, 49 (3), 548–570. https://doi.org/10.1177/0899764019881510

Rehman, A., & Hashim, F. (2021). Can forensic accounting impact sustainable corporate governance? Corporate Governance (Bingley), 21 (1), 212–227. https://doi.org/10.1108/CG-06-2020-0269

Rezaee, Z., & Burton, E. J. (1997). Forensic accounting education: Insights from academicians and certified fraud examiner practitioners. Managerial Auditing Journal, 12 (9), 479–489. https://doi.org/10.1108/02686909710185206

Sahdan, M. H., Cowton, C. J., & Drake, J. E. (2020). Forensic accounting services in English local government and the counter-fraud agenda. Public Money and Management, 40 (5), 380–389. https://doi.org/10.1080/09540962.2020.1714208

Selimoğlu, S. K., & Altunel, M. (2020). Forensic accounting and fraud audit in Turkey (2008–2018). Contemporary Studies in Economic and Financial Analysis, 102 , 219–244. https://doi.org/10.1108/S1569-375920200000102017

Shbeilat, M. K., & Alqatamin, R. M. (2022). Challenges and forward-looking roles of forensic accounting in combating money laundering: Evidence from the developing market. Journal of Governance and Regulation, 11 (3), 103–120. https://doi.org/10.22495/jgrv11i3art10

Smith, G. S., & Crumbley, D. L. (2009). How divergent are pedagogical views toward the fraud/forensic accounting curriculum? Global Perspectives on Accounting Education, 6 , 1.

Tiwari, K. R., & Debnath, J. (2017). Forensic accounting: A blend of knowledge. Journal of Financial Regulation and Compliance, 25 (1), 73–85. https://doi.org/10.1108/JFRC-05-2016-0043

Utama, A. A., & Basuki, B. (2022). Exploration of themes based twitter data in fraud-forensic accounting studies. Cogent Business and Management, 9 (1). https://doi.org/10.1080/23311975.2022.2135207

Van Akkeren, J., & Buckby, S. (2017). Perceptions on the causes of individual and fraudulent co-offending: Views of forensic accountants. Journal of Business Ethics, 146 (2), 383–404. https://doi.org/10.1007/s10551-015-2881-0

Vidas, T., Kaplan, B., & Geiger, M. (2014). OpenLV: Empowering investigators and first-responders in the digital forensics process. Digital Investigation, 11 , S45–S53.

Yogi Prabowo, H. (2013). Better, faster, smarter: Developing a blueprint for creating forensic accountants. Journal of Money Laundering Control, 16 (4), 353–378. https://doi.org/10.1108/JMLC-05-2013-0017

Zahra, S. A., Priem, R. L., & Rasheed, A. A. (2007). Understanding the causes and effects of top management fraud. Organizational Dynamics, 36 (2), 122–139. https://doi.org/10.1016/j.orgdyn.2007.03.002

Download references

Acknowledgement

This work was supported by a grant of the Romanian Ministry of Education and Research, CNCS - UEFISCDI, project number PN-III-P4-ID-PCE-2020-2174, within PNCDI III.

Author information

Authors and affiliations.

Faculty of Economics and Business Administration, Babeș-Bolyai University, Cluj-Napoca, Romania

Isabella Lucuț Capraș & Monica Violeta Achim

You can also search for this author in PubMed   Google Scholar

Corresponding author

Correspondence to Isabella Lucuț Capraș .

Editor information

Editors and affiliations.

Monica Violeta Achim

Rights and permissions

Reprints and permissions

Copyright information

© 2023 The Author(s), under exclusive license to Springer Nature Switzerland AG

About this chapter

Capraș, I.L., Achim, M.V. (2023). An Overview of Forensic Accounting and Its Effectiveness in the Detection and Prevention of Fraud. In: Achim, M.V. (eds) Economic and Financial Crime, Sustainability and Good Governance. Contributions to Finance and Accounting. Springer, Cham. https://doi.org/10.1007/978-3-031-34082-6_13

Download citation

DOI : https://doi.org/10.1007/978-3-031-34082-6_13

Published : 27 August 2023

Publisher Name : Springer, Cham

Print ISBN : 978-3-031-34081-9

Online ISBN : 978-3-031-34082-6

eBook Packages : Economics and Finance Economics and Finance (R0)

Share this chapter

Anyone you share the following link with will be able to read this content:

Sorry, a shareable link is not currently available for this article.

Provided by the Springer Nature SharedIt content-sharing initiative

• Publish with us

Policies and ethics

• Find a journal
• Track your research

Topics and Methods in Forensic Accounting Research

Accounting Research Journal, 28(1), 98-114.

29 Pages Posted: 27 Nov 2014 Last revised: 14 Jun 2015

James A. DiGabriele

Montclair State University

Wm. Dennis Huber

Barry University

Date Written: December 1, 2013

Purpose: The purposes of this paper are to (1) highlight those topics of forensic accounting that have received little or no attention in the forensic accounting research that has been published in forensic accounting research journals; (2) discover what research methods have been most commonly used; and (3) identify research methods that have been infrequently used. Design/methodology/approach: This is a descriptive study that explores the topics and methods used in forensic accounting research published in forensic accounting journals. Findings: Fraud and quantitative methods make up largest percentage of topics and research methods published in forensic accounting journals. Research limitations/implications: Results suggest forensic accounting researchers are using mimetic topics and methods of accounting research. The absence of diversity in forensic accounting research topics and methods has the potential to compromise the overall contribution of forensic accounting research. Practical implications: Identifies gaps in topics and research methods in forensic accounting research to encourage research in diverse topics using diverse methods that will be valuable to forensic accountants. Social implications: Results should encourage more research into forensic accounting topics using a variety of research methods.

Note: This is the working paper version. The published version is available in Accounting Research Journal, Volume 28, Issue 1, 98-114.

Keywords: Forensic accounting, research methods

JEL Classification: M40, M41, M49

Suggested Citation: Suggested Citation

Montclair State University ( email )

Upper Montclair, NJ 07043 United States 973 655 7288 (Phone)

Wm. Dennis Huber (Contact Author)

Barry university ( email ), do you have a job opening that you would like to promote on ssrn, paper statistics, related ejournals, forensic accounting ejournal.

Subscribe to this fee journal for more curated articles on this topic

• Help & FAQ

Topics and methods in forensic accounting research

• Accounting and Finance

Research output : Contribution to journal › Article › peer-review

Purpose: The purposes of this paper are to highlight those topics of forensic accounting that have received little or no attention in the forensic accounting research that has been published in forensic accounting research journals; discover what research methods have been most commonly used; and identify research methods that have been infrequently used. Design/methodology/approach: This is a descriptive research study that explores the topics and methods used in forensic accounting research published in forensic accounting journals. Findings: Fraud and quantitative methods make up the largest percentage of topics and research methods published in forensic accounting journals. Research limitations/implications: Limited to forensic accounting journals. Results suggest forensic accounting researchers are using mimetic topics and methods of accounting research. The absence of diversity in forensic accounting research topics and methods has the potential to compromise the overall contribution of forensic accounting research. Practical implications: This paper identifies gaps in topics and research methods in forensic accounting research to encourage research in diverse topics using diverse methods that will be valuable to forensic accountants. Originality/value: This original research is the first to survey and classify research published in forensic accounting journals according to topic and method.

• Forensic accounting
• Research methods
• Research topics

Access to Document

• 10.1108/ARJ-08-2014-0071

Other files and links

• Link to publication in Scopus

Fingerprint

• Published Research Computer Science 100%
• Accounting Research Keyphrases 100%
• Research Topic Computer Science 50%
• Accounting Journals Keyphrases 30%
• Quantitative Method Social Sciences 20%
• Quantitative Methods Keyphrases 7%
• Research Journals Keyphrases 7%

T1 - Topics and methods in forensic accounting research

AU - Di Gabriele, James A.

AU - Huber, Wm Dennis

N1 - Publisher Copyright: © Emerald Group Publishing Limited 1030-9616.

PY - 2015/7/6

Y1 - 2015/7/6

N2 - Purpose: The purposes of this paper are to highlight those topics of forensic accounting that have received little or no attention in the forensic accounting research that has been published in forensic accounting research journals; discover what research methods have been most commonly used; and identify research methods that have been infrequently used. Design/methodology/approach: This is a descriptive research study that explores the topics and methods used in forensic accounting research published in forensic accounting journals. Findings: Fraud and quantitative methods make up the largest percentage of topics and research methods published in forensic accounting journals. Research limitations/implications: Limited to forensic accounting journals. Results suggest forensic accounting researchers are using mimetic topics and methods of accounting research. The absence of diversity in forensic accounting research topics and methods has the potential to compromise the overall contribution of forensic accounting research. Practical implications: This paper identifies gaps in topics and research methods in forensic accounting research to encourage research in diverse topics using diverse methods that will be valuable to forensic accountants. Originality/value: This original research is the first to survey and classify research published in forensic accounting journals according to topic and method.

AB - Purpose: The purposes of this paper are to highlight those topics of forensic accounting that have received little or no attention in the forensic accounting research that has been published in forensic accounting research journals; discover what research methods have been most commonly used; and identify research methods that have been infrequently used. Design/methodology/approach: This is a descriptive research study that explores the topics and methods used in forensic accounting research published in forensic accounting journals. Findings: Fraud and quantitative methods make up the largest percentage of topics and research methods published in forensic accounting journals. Research limitations/implications: Limited to forensic accounting journals. Results suggest forensic accounting researchers are using mimetic topics and methods of accounting research. The absence of diversity in forensic accounting research topics and methods has the potential to compromise the overall contribution of forensic accounting research. Practical implications: This paper identifies gaps in topics and research methods in forensic accounting research to encourage research in diverse topics using diverse methods that will be valuable to forensic accountants. Originality/value: This original research is the first to survey and classify research published in forensic accounting journals according to topic and method.

KW - Forensic accounting

KW - Research methods

KW - Research topics

UR - http://www.scopus.com/inward/record.url?scp=84931089769&partnerID=8YFLogxK

U2 - 10.1108/ARJ-08-2014-0071

DO - 10.1108/ARJ-08-2014-0071

M3 - Article

AN - SCOPUS:84931089769

SN - 1030-9616

JO - Accounting Research Journal

JF - Accounting Research Journal

To read this content please select one of the options below:

Please note you do not have access to teaching notes, forensic accounting research around the world.

Journal of Financial Reporting and Accounting

ISSN : 1985-2517

Article publication date: 14 September 2023

This paper aims to review the relevant forensic accounting research (FAR) around the world and suggests avenues for future research in forensic accounting.

Design/methodology/approach

The study used the thematic and systematic literature review methodology to analyse the existing literature in FAR.

The major thematic areas in the literature are fraud motivation, fraud consequences, fraud detection using forensic accounting techniques, forensic accounting theory, forensic accounting skills, forensic accounting education and forensic accounting jobs. The quantity of FAR is relatively small compared to the quantity of research in other accounting specializations. FAR is well developed in the USA and Canada and is less developed in Europe, Oceania and Asia. There is high interest in FAR in African countries. There is a relatively low global interest in internet information about “forensic accounting research” compared to global interest in other forensic accounting topics. Areas for future research include the role of the environment, digitalization, religiosity and sustainable development in forensic accounting.

Practical implications

FAR around the world is lopsided, as some regions have more advanced FAR compared to other regions. There is a need for even development of FAR across all regions and a need to publicize the outputs of FAR to a larger audience to increase people’s interest in forensic accounting.

Originality/value

The study extends the literature by presenting a rigorous thematic and systematic review of the existing literature. It highlights the depth of FAR, the major thematic areas, the benefits of FAR to society and the geographical reach of existing FAR.

• Forensic accounting
• Forensic accounting research
• Fraud detection
• Forensic accounting theory
• Fraud motivation

Ozili, P.K. (2023), "Forensic accounting research around the world", Journal of Financial Reporting and Accounting , Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JFRA-02-2023-0106

Emerald Publishing Limited

Copyright © 2023, Emerald Publishing Limited

Related articles

All feedback is valuable.

Please share your general feedback

Report an issue or find answers to frequently asked questions

Contact Customer Support

• < Previous

Home > Academic Units > Feliciano School of Business > Accounting and Finance > scholarship and creative works > 131

Department of Accounting and Finance Faculty Scholarship and Creative Works

Topics and Methods in Forensic Accounting Research

James Digabriele , Montclair State University Follow Wm Dennis Huber , Capella University

Document Type

Publication date, journal / book title.

Accounting Research Journal

Purpose: The purposes of this paper are to highlight those topics of forensic accounting that have received little or no attention in the forensic accounting research that has been published in forensic accounting research journals; discover what research methods have been most commonly used; and identify research methods that have been infrequently used. Design/methodology/approach: This is a descriptive research study that explores the topics and methods used in forensic accounting research published in forensic accounting journals. Findings: Fraud and quantitative methods make up the largest percentage of topics and research methods published in forensic accounting journals. Research limitations/implications: Limited to forensic accounting journals. Results suggest forensic accounting researchers are using mimetic topics and methods of accounting research. The absence of diversity in forensic accounting research topics and methods has the potential to compromise the overall contribution of forensic accounting research. Practical implications: This paper identifies gaps in topics and research methods in forensic accounting research to encourage research in diverse topics using diverse methods that will be valuable to forensic accountants. Originality/value: This original research is the first to survey and classify research published in forensic accounting journals according to topic and method.

10.1108/ARJ-08-2014-0071

MSU Digital Commons Citation

Digabriele, James and Huber, Wm Dennis, "Topics and Methods in Forensic Accounting Research" (2015). Department of Accounting and Finance Faculty Scholarship and Creative Works . 131. https://digitalcommons.montclair.edu/acctg-finance-facpubs/131

Published Citation

DiGabriele, J. A., & Huber, W. D. (2015). Topics and methods in forensic accounting research. Accounting Research Journal.

Since January 12, 2021

Included in

Accounting Commons , Corporate Finance Commons , Finance and Financial Management Commons

Advanced Search

• Notify me via email or RSS
• Collections
• Disciplines

Author Corner

• Submit Research
• Department of Accounting and Finance
• Copyright Info
• Sprague Library
• Digital Commons Guide

// " + "Contact Us" + " ") //]]>

Home | About | FAQ | My Account | Accessibility Statement

Privacy Copyright

Research Projects

Program Research Projects

MFAcc is pleased to provide access to the following selection of Research Projects that students are required to complete as part of their Emerging Issues/Advanced Topics course.

A Research Project may be downloaded by clicking on the associated [PDF] link, and the author may be contacted by clicking on his or her name.

Additional digital reference resources for Research Project topics may be obtained upon request from [email protected] .

Research Categories

Governance, Controls

• Court Related
• Investigation
• Loss Quantification
• Money Laundering
• "When 'Private' is No Longer Private: Protecting Personal Information in an Ever Changing Digital Landscape", Miranda Lahtinen , 2015 [ PDF ]
• "The New Ontario Rules of Civil Procedure: Do They Go Far Enough Towards Addressing Expert Independence?",  Enzo Carlucci , 2010 [ PDF ]
• "Certified - Class Action Litigation in Canada & the Role of the IFA",  Ian Wintrip , 2008 [ PDF ]
• "The Role of the Forensic Accountant in Assessing the Control Environment and Anti-Fraud Programs and Controls",  Suzanne Schulz , 2005 [ PDF ]
• "Establishing Controls in Emerging Governments – Attitudes, Competencies, Controls and Consequences of Fraud and Error in Emerging Governments that Lack the Philosophical History of Public Trust and the Capacity to Implement Solutions in the Short Term – a Medium Term Strategy",  Darlene Holloway , 2005 [ PDF ]
• "Code of Ethics / Code of Conduct",  Sonia MacIntosh-Dobson , 2004 [ PDF ]
• "The Implications of the Sarbanes-Oxley Act of 2002", Hermine Hibbert , 2004 [ PDF ]
• "Sarbanes-Oxley Act of 2002 and the Implications for Investigative and Forensic Accountants", Richard Lederman , 2003 [ PDF ]

  Court Related

• "Deconstructing SNC-Lavalin: Implications of Deferred Prosecution Agreements and Canada's Obligation to the OECD Convention", Faustin Mariampillai , 2019 [ PDF ]
• "The Evolving Role of the Investigative and Forensic Accountant in Intellectual Property Litigation",  Karen Keating , 2012 [ PDF ]
• "A Critical Examination of the Integration of Applicable Legal, Professional and Ethical Standards within the Context of the Evolution of Pre-Trial Disclosure/Production Requirements in New Brunswick and the Impact Thereof on CA· IFAs in an Expert Capacity",  Jack Blackier , 2009 [ PDF ]
• "Identifying Best Practices in the Role and Scope of the Financial Expert Witnesses for the Canadian Civil Courts", Adele Imrie , 2007. [ PDF ]
• "Empirical Research into the Role of the CA-IFA within the Canadian Judicial System (Outside of Quebec)", Enola Stoyle , 2006. Please contact author for copy of report.
• "CA-IFA Expert Witness: Report and Testimony Standards", Ari Kashton , 2006. [ PDF ]
• "Court Critique of Expert Witness Testimony – Reasons and Recommendations", Sandy Troster Diaz , 2005. [ PDF ]
• "Civil Court Procedures and Their Relevance to Expert Witnesses, Including Investigative and Forensic Accountants", Nick Angellotti , 2003. [ PDF ]
• "Documents en Forme Électronique - Admissibilité en Preuve", Luc Marcil , 2003. [ PDF ]

  Investigation

• "Examination of the Legal Framework and other Factors affecting an IFA Engagement in Russia: Limitation, Possibilities and Local Realities", Leonid Ideltchik , 2006. [ PDF ]
• "An Introduction to the Access to Information Act and its Potential Impacts on IFAs", Pascal Jolicoeur , 2006. [ PDF ]
• "Privacy & Workplace Investigations", Linda Lister , 2004. [ PDF ]
• "The Evolution of Fraud Investigation: The Need for a Comprehensive Solution", Robert Shull , 2003. [ PDF ]
• "Framework for the Assessment and Utilization of New Investigative Tools", Andrew McKendry , 2003. [ PDF ]
• "Interviewing and Taking Statements – Applicability to IFAs", Karen Grogan , 2003. [ PDF ]

  Loss Quantification

• "Natural Disaster Loss Quantification' A Fort McMurray Case Study",  Joleen Collier , 2018 [ PDF ]
• "Quantification of Agricultural Losses", Cala Mitra , 2013. [ PDF ]
• "Fatality Claims: Calculating Damages in Ontario", Christopher Gray , 2012. [ PDF ]
• "Discount Rates in Personal Injury Claims", Rehana Moosa , 2011. [ PDF ]
• "IFA Involvement in Personal Injury Claims", Lottie Urquhart , 2005. [ PDF ]
• "Examination and Comparative Treatment of Home Office Overhead in Construction Delay Claims in Canada, the United States, Great Britain, and Australia", Martin Deeley, 2005. [ PDF ]
• "Intellectual Property, Patent Damage Remedies, the Convergence of Economics and Law", Richard Winston , 2003. [ PDF ]

  Money Laundering

• " Snow Washing Securities: A Review of Money Laundering in Canada's Capital Markets", Julie Ferraz , 2020 [ PDF ]
• " • Money Laundering and Tax Evasion in Canadian Real Estate: The Adequacy of Canadian Legislation and Enforcement", Fred Watkin , 2020 [ PDF ]
• "An Examination of the Effectiveness of Canada's Proceeds of Crime, Anti-Money Laundering and Anti-Terrorist Financing Regime", Navjeet Vaid , 2015 [ PDF ]
• "Money Laundering in West Africa: An Analysis - Potential Emerging Market for IFAs", Alexandra Kulovics , 2009. [ PDF ]
• "Money Laundering and the Life Insurance Industry: The Role of the IFA",  Chioma Ihekwoaba-Ufodike , 2008 [ PDF ]
• "Managing a Major Case Money Laundering Investigation for Electronic Disclosure: IFA Role in the Investigation", Jacquie Lynch , 2005. [ PDF ]
• "An Examination of the Current & Future Challenges of Money Laundering Enforcement", Paul van Eyk , 2003. [ PDF ]
• "Capital Markets: The New Arena for Money Laundering", Kent Rodway , 2003. [ PDF ]

  Corruption

• "Bribery & Corruption Within Law Enforcement in Canada", Rand Abdulnour , 2019 [ PDF ]
• "Multi-National Corporations and Political Corruptions", Dana Lee , 2015 [ PDF ]
• "The Current Anti-Bribery and Corruption Landscape in Canada",  Rebecca Seidler , 2013 [ PDF ]
• "Corruption in Development Partner Financed Public Procurements: Case Study on Construction Related Procurements Under the Ministry of Primary and Mass Education of the Government of Bangladesh",  Mohammad Al Maruf Khan , 2009 [ PDF ]
• "Corruption & the Role of Forensic Accountant: A Survey of the Caribbean", Juliana Thorpe-Taitt , 2004. [ PDF ]
• "Examination of the Impact of Transparency International and the new OECD-sponsored Anti-corruption Regime in the Fight Against Corruption Worldwide", Ryna Ferlatte , 2003. [ PDF ]

  Fraud

• "Credit Card Fraud in Canada", Ann-Marie Deboran , 2017 [ PDF ]
• "The Dot-con", Un Chi Kuan , 2015 [ PDF ]
• "Becoming Green - The Potential for Fraud in a Solar Energy Joint Venture and the Role of the Investigative and Forensic Accountant in Assessing and Preventing That Fraud",  Lorna Leung , 2011 [ PDF ]
• "Private Healthcare Benefits Fraud: A Group Insurers' Perspective",  Daniel Tourangeau , 2009 [ PDF ]
• "Le Juricomptable et L'Ordonnance Anton Piller", Isabelle Bergeron , 2008. [ PDF ]
• "Online Advertising Survival: Combating Click Fraud",  Al Quong , 2008  [PDF ]
• "Implementing and Managing an Anti-Fraud Program in a Global Context: Its Implications and Challenges",  Marie-Chantal Dreau , 2008 [ PDF ]
• "Fraudsters take aim at the Baby Boomers", Marlene Goldhar , 2007. [ PDF ]
• "Les lignes éthiques: impacts sur la prévention, la détection et l'énquête de fraudes", Jonathan Allard , 2007. [ PDF ]
• "Les principaux outils utilisés dans la fonction publique pour détecter les fraudes et les irrégularités afin d'assurer une conduite ordonnée des affaires de l'Etat québécois", Vicky Poirier , 2006. [ PDF ][ Bibliographiques ][ Ref ]
• Government Employee Fraud: A Model Reporting Framework and a Survey of Current Practices in Canada, the United States and other Jurisdictions", James Wright , 2005. [ PDF ]
• "High Yield Investment Fraud - An In-Depth Look at the Proliferation & Investigation of Prime Bank Schemes", Barry Hawn , 2005. [ PDF ]
• "Identification of Fraudulent Financial Reporting through Analysis of Published Financial Statements", Paul Thompson , 2005. [ PDF ]
• "Understanding Mortgage Fraud: Early Detection and Prevention", Nancy Shepherd , 2005. [ PDF ]

  Other

• " Integrity of Internet Finance, Blockchain Technology and its Impact on Forensic Accounting" Sheldy Shen , 2020 [ PDF ]
• "Digital Currencies: Some Practical Implications for the IFA", Brian Sankarsingh , 2019 [ PDF ]
• "Patterns in the Mindset and Motivation of the White-Collar Criminal", Athena Koros , 2017 [ PDF ]
• "Risk of Non-Compliance, Financial Fraud, and Money Laundering in the Canadian Exempt Market", Yee Lam Ginna Ng , 2017 [ PDF ]
• "Regulating Digital Currencies: A Study on Bitcoin",  Vivian Shum , 2014 [ PDF ]
• "An Analytical Review of Fraud Over 5,000 Dollars Sentencing Decisions in Canada",  Graham Quast , 2014 [ PDF ]
• "Virtual Currencies in Online Gaming: The Perfect Money Laundering Tool",  Billy Chung , 2013 [ PDF ]
• "Integrity Scorecard Iceland 2012-Assessment of Anti Corruption Safeguards",  Jenny Stefania Jensdottir , 2012 [ PDF ]
• "The Confession Interview",  Scott Porter , 2011 [ PDF ]
• "L'impact de l'informatique en nuage sur les pratiques juricomptables",  Simon Castonguay , 2010 [ PDF ]
• "Emissions Trading and Carbon Offsets, Schemes or Scams", Edward Asare-Quansah , 2008. [ PDF ]
• "The Role of Investigative and Forensic Accountants and their Importance in Maintaining and Enforcing the Integrity of Canada's Capital Markets", Mark Stott , 2005. [ PDF ]
• "The Impact of the New Privacy Legislation on Investigative Forensic Accountants and Investigations", Teri-Ann Sylvester , 2004. [ PDF ]

299+ Forensic Science Research Topics (Updated 2024)

Welcome to the world of Forensic Science Research Topics. Get ready to dive into a treasure of fascinating ideas that crack the mysteries behind crime-solving techniques. This year’s collection spans 15 stunning categories, each including 20 engaging topics.

From DNA Analysis uncovering secrets in genes to Ballistics & Firearms exploring the science behind bullets, these categories open doors to understanding how science solves puzzling cases. Cyber Forensics delves into the digital world of crime, while Forensic Anthropology examines the stories hidden within skeletal remains.

Explore Toxicology & Drug Analysis, diving into the science of poisons and medications, or journey into Wildlife Forensics, where nature meets investigation. Uncover the secrets of Bloodstain Pattern Analysis or delve into the linguistic clues in Forensic Linguistics.

Join us as we uncover the mysteries, piece by piece, and go on a thrilling journey into the captivating realm of Forensic Science Research for the year 2024.

Top 5 Applications of Forensic Science

Table of Contents

Forensic science stands as a crucial pillar in solving mysteries within the kingdoms of crime and justice. It includes various scientific disciplines applied to legal matters, providing key insights that aid investigations and legal proceedings. This multidisciplinary field plays a crucial role in solving crimes, identifying culprits, and bringing closure to victims’ families. Here are the top 5 applications of Forensic Science:

• Crime Scene Investigation (CSI) : Forensic science’s foundation involves detailed examination of crime scenes. It encompasses evidence collection, analysis of fingerprints, bloodstains, fibers, and other trace evidence. This critical process helps reconstruct the sequence of events leading to a crime.
• DNA Analysis : The advancement in DNA technology has revolutionized forensic science. DNA analysis helps identify individuals, link suspects to crime scenes, and exonerate innocent parties. It’s a powerful tool in criminal investigations and solving cold cases.
• Toxicology & Drug Analysis : Forensic toxicology focuses on detecting drugs, poisons, or toxins in the body. It’s instrumental in determining causes of death or establishing impairment due to substances.
• Ballistics & Firearms Analysis : This branch involves studying firearms, bullets, and cartridge cases. It assists in linking weapons to crimes, identifying shooting distances, and determining trajectories.
• Digital Evidence Examination : In the digital age, forensic science extends into cyberspace. Experts analyze digital devices and data to recover, interpret, and present evidence pertinent to cybercrimes.

These five applications showcase how forensic science’s diverse toolkit and methodologies are instrumental in solving crimes, offering justice, and ensuring a safer society.

Top 299+ Forensic Science Research Topics

Now, join us in exploring these thought-provoking themes and be part of the thrilling journey where every clue leads to a new revelation in the field of forensic research. Let us start.

Top 20 Research Topics For DNA Analysis

• Advances in Next-Generation Sequencing Technologies
• Application of DNA Phenotyping in Criminal Investigations
• Forensic Use of Microbial DNA Analysis
• Ethical Implications of DNA Data Sharing
• Rapid DNA Testing in Law Enforcement
• Epigenetics and Its Role in DNA Analysis
• DNA Methylation as an Age Estimation Tool
• Familial DNA Searching in Cold Cases
• Forensic Application of CRISPR Technology
• Mitochondrial DNA Analysis in Identification
• DNA Barcoding for Species Identification
• DNA Preservation Techniques in Forensics
• Y-Chromosome Analysis for Lineage Tracing
• Population Genetics and DNA Variation Studies
• Role of Artificial Intelligence in DNA Analysis
• DNA Damage and Repair Mechanisms
• Forensic Genealogy and Genetic Genealogy
• Environmental DNA (eDNA) Analysis in Forensics
• Forensic Interpretation of DNA Markers
• Comparative Genomics in Forensic DNA Analysis

Top 20 Research Topics For Cyber Forensics

• Cybercrime Investigation Techniques
• Network Traffic Analysis in Digital Forensics
• Malware Analysis and Forensic Examination
• Internet of Things (IoT) Forensics
• Cloud Forensics and Data Recovery
• Cyber Threat Intelligence Analysis
• Incident Response and Readiness in Cyber Forensic
• Social Media Forensic Analysis
• Steganography Detection and Analysis
• Cryptocurrency Forensics
• Mobile Device Forensics
• Digital Evidence Collection and Preservation
• Network Intrusion Detection and Analysis
• Email Header and Content Examination
• Cyber Forensics in Financial Crimes
• Digital Forensic Challenges in Cloud Computing
• Live Data Acquisition and Analysis
• IoT Device Security and Forensics
• Cyber Forensics in Industrial Control Systems
• Anti-Forensic Techniques and Countermeasures

Top 20 Research Topics For Forensic Anthropology

• Skeletal Trauma Analysis in Forensics
• Age Estimation Methods from Skeletal Remains
• Forensic Facial Reconstruction Techniques
• Skeletal Identification Procedures
• Forensic Taphonomy Studies
• Bone Histology in Forensic Investigations
• Forensic Anthropology in Mass Disasters
• Skeletal Analysis for Ancestry Determination
• Skeletal Pathology and Disease Identification
• Entomology in Forensic Anthropology
• Postmortem Interval Estimation from Skeletal Markers
• Burned and Fragmentary Remains Analysis
• Forensic Anthropology in Child Abuse Cases
• Human Rights and Forensic Anthropology
• Forensic Facial Approximation Methods
• Bioarchaeology and Cultural Forensic Anthropology
• Skeletal Stature and Body Mass Estimation
• Forensic Anthropology in War Crimes Investigations
• Skeletal DNA Analysis in Identification
• Skeletal Patterning in Trauma Analysis

Top 20 Research Topics For Ballistics & Firearms

• Firearm Examination and Toolmark Analysis
• Gunshot Residue Analysis Techniques
• Bullet Trajectory Reconstruction Methods
• Forensic Ballistics in Crime Scene Reconstruction
• Firearms Identification Procedures
• Terminal Ballistics and Wound Analysis
• Cartridge Case Examination and Comparison
• Striation Analysis in Bullet and Barrel Matching
• Bullet Penetration and Damage Studies
• Firearm Serial Number Restoration Techniques
• Gunshot Acoustics and Audio Forensics
• Firearm Modification Analysis
• Forensic Analysis of Ammunition Types
• Forensic Ballistics in Shooting Incident Reconstructions
• Shotgun Pattern Analysis Methods
• Bullet Fragment Analysis Techniques
• Distance Determination in Shooting Cases
• Trajectory Analysis in Vehicle-Involved Shootings
• Gunshot Residue Collection and Analysis Methods
• Ballistics and Firearms in Expert Testimony

Top 20 Forensic Science Research Topics On Digital Evidence Examination

• Data Recovery and Reconstruction Techniques
• File System Forensics
• Mobile App Forensic Analysis
• Internet History and Browsing Analysis
• Cloud Storage Forensics
• Metadata Analysis in Digital Evidence
• Deleted File Recovery and Interpretation
• Social Media Forensics
• IoT Device Forensic Analysis
• Network Packet Capture and Analysis
• Timestamp Analysis in Digital Evidence
• Malware Analysis and Behavior Examination
• Database Forensics
• GPS and Geolocation Data Forensics
• Steganalysis and Hidden Data Detection
• Memory Forensics and RAM Analysis
• Artifact Extraction from Operating Systems
• Wearable Technology Forensic Analysis

Top 20 Research Topics For Toxicology & Drug Analysis

• Emerging Drug Trends and Novel Psychoactive Substances
• Forensic Analysis of Opioids and Overdose Deaths
• Designer Drugs Identification and Analysis
• Postmortem Toxicology in Fatalities
• Drug-Facilitated Crimes Analysis
• Workplace Drug Testing Methods
• Forensic Toxicology in Sports Doping
• Analytical Techniques in Drug Detection
• Toxicology of Prescription Medications
• Herbal and Natural Product Toxicology
• Hair Analysis in Drug Detection
• Forensic Toxicology and Environmental Exposure
• Toxicological Analysis in Poisoning Cases
• Analytical Chemistry in Toxicological Studies
• Alcohol Biomarkers and Analysis
• Forensic Toxicology and Forensic Pathology Collaboration
• Forensic Toxicology in Criminal Investigations
• Forensic Toxicology and Age Estimation
• Driving Under the Influence (DUI) Cases
• Forensic Toxicology and Public Health Impact

Top 20 Forensic Science Research Topics On Wildlife Forensics

• Illegal Wildlife Trade Analysis
• DNA Forensics in Wildlife Crime Investigations
• Forensic Identification of Endangered Species
• Wildlife Product Trafficking Investigations
• Forensic Analysis of Poaching Incidents
• Species Identification using Forensic Techniques
• Forensic Entomology in Wildlife Crime Scenes
• Forensic Anthropology in Wildlife Investigations
• Timber Trafficking Forensics
• Wildlife Forensics and Conservation Genetics
• Forensic Odontology in Wildlife Crime Cases
• Trace Evidence Analysis in Wildlife Crime
• Forensic Ballistics in Wildlife Poaching
• Forensic Examination of Fishing and Hunting Gear
• Forensic Imaging and Photography in Wildlife Forensics
• Wildlife DNA Database Development
• Forensic Botany and Plant DNA in Wildlife Investigations
• Forensic Veterinary Pathology in Wildlife Cases
• Wildlife Forensics and International Law Enforcement
• Wildlife Trafficking Routes Analysis

Top 20 Research Topics For Forensic Accounting

• Financial Statement Fraud Examination
• Money Laundering Investigations
• Forensic Analysis of Corporate Fraud
• Forensic Audit Techniques
• Asset Misappropriation Investigations
• Tax Evasion and Fraud Analysis
• Digital Forensics in Financial Investigations
• Investigative Accounting in Bankruptcy Cases
• Forensic Accounting in Divorce Proceedings
• Forensic Accounting in Insurance Claims
• Fraudulent Financial Reporting Analysis
• Bribery and Corruption Investigations
• Forensic Accounting in Nonprofit Organizations
• Business Valuation in Forensic Accounting
• Forensic Accounting and Economic Damages Calculation
• Investigating Embezzlement Cases
• Forensic Accounting in Government Agencies
• Forensic Accounting in Investment Fraud
• Forensic Accounting Ethics and Standards
• Forensic Accounting in Risk Management

Top 20 Forensic Science Research Topics On Bloodstain Pattern Analysis

• Impact Angle Determination in Bloodstain Analysis
• Bloodstain Pattern Classification Methods
• Spatter vs. Transfer Bloodstain Analysis
• Low-Velocity Bloodstain Patterns
• High-Velocity Bloodstain Pattern Analysis
• Area of Convergence and Area of Origin Calculation
• Bloodstain Pattern Analysis in Shooting Incidents
• Void Patterns in Bloodstain Analysis
• Cast-off Bloodstain Analysis
• Saturation and Dilution Analysis in Bloodstains
• Bloodstain Pattern Analysis in Assault Cases
• Swiping and Wiping Bloodstain Patterns
• Bloodstain Pattern Documentation Techniques
• Altered Bloodstain Patterns and Their Analysis
• Bloodstain Pattern Analysis and Crime Scene Reconstruction
• Bloodstain Pattern Analysis on Textiles and Fabrics
• Spine and Travel Analysis in Bloodstain Patterns
• Bloodstain Pattern Analysis in Homicide Investigations
• Bloodstain Pattern Analysis in Accidental Injuries
• Impact Spatter Analysis in Bloodstain Pattern Analysis

Top 20 Research Topics For Forensic Pathology

• Postmortem Interval Estimation Methods
• Cause of Death Determination Techniques
• Forensic Autopsy Procedures
• Blunt Force Trauma Analysis
• Sharp Force Injuries Examination
• Gunshot Wound Examination in Forensic Pathology
• Forensic Toxicology in Autopsy Analysis
• Thermal Injury and Burns Examination
• Asphyxiation and Suffocation Investigations
• Decompositional Changes in Forensic Pathology
• Forensic Pathology and Child Abuse Cases
• Forensic Anthropology in Autopsy Investigations
• Electrical and Lightning Injury Analysis
• Drowning and Water-related Deaths in Forensic Pathology
• Forensic Pathology and Sudden Infant Death Syndrome (SIDS)
• Forensic Pathology in Traumatic Brain Injury Cases
• Forensic Pathology in Mass Fatality Incidents
• Forensic Pathology and Forensic Odontology Collaboration
• Forensic Pathology and Infectious Disease Investigations
• Forensic Pathology and Forensic Psychiatry Interface

Top 20 Forensic Science Research Topics On Forensic Odontology

• Bite Mark Analysis and Interpretation
• Dental Identification Techniques
• Forensic Radiography in Odontology
• Age Estimation from Dental Development
• Forensic Odontology in Mass Disasters
• Human Identification using Dental Records
• Bite Mark Analysis in Criminal Investigations
• Dental Impressions and Evidence Collection
• Bite Mark Comparison Methods
• Forensic Odontology in Child Abuse Cases
• Dental Evidence in Bite Injury Cases
• Forensic Bite Mark Photography Techniques
• Dental Morphology and Identification
• Forensic Odontology and Patterned Injury Analysis
• Dental Forensics and Bite Mark Validation
• Dental DNA Analysis in Forensic Odontology
• Bite Mark Analysis in Sexual Assault Cases
• Forensic Odontology in Age Estimation
• Dental Prosthetics in Forensic Identification
• Bite Mark Analysis and Courtroom Testimony

Top 20 Research Topics For Forensic Linguistics

• Authorship Identification in Textual Analysis
• Forensic Stylistics and Writing Analysis
• Threat Assessment and Textual Analysis
• Linguistic Profiling in Criminal Investigations
• Voice Identification and Speaker Profiling
• Deception Detection through Linguistic Analysis
• Forensic Discourse Analysis
• Linguistic Analysis of Suicide Notes
• Comparative Text Analysis in Forensic Linguistics
• Linguistic Analysis of Ransom Notes
• Forensic Phonetics and Speaker Identification
• Linguistic Forensics in Threatening Communication
• Language Analysis in Hate Speech Investigations
• Forensic Linguistics in Cyberbullying Cases
• Verbal Lie Detection Techniques
• Forensic Linguistics and Anonymous Communication
• Language Variation Analysis in Legal Contexts
• Linguistic Profiling in Extortion Cases
• Forensic Linguistics in Profanity Analysis
• Linguistic Analysis of Recorded Conversations

Top 20 Forensic Science Research Topics On Forensic Entomology

• Postmortem Interval Estimation using Insects
• Forensic Use of Blow Flies in Investigations
• Insect Succession Patterns on Decomposing Bodies
• Maggot Mass Temperature and Development Analysis
• Forensic Entomotoxicology (Insects and Toxins)
• Insect Colonization on Buried Remains
• Diptera Identification in Forensic Contexts
• Insect Artifacts on Human Remains
• Forensic Acarology (Mites and Forensics)
• Forensic Entomology in Cold Climate Regions
• Insect Arrival Time and Death Scene Analysis
• Decomposition Studies on Different Environments
• Seasonal Variation in Insect Colonization
• Insect Evidence in Wildlife Forensics
• Forensic Entomology and Crime Scene Investigation
• Insect Pupation and Life Cycle Analysis
• Forensic Use of Beetles and Other Insects
• Forensic Entomology and Postmortem Changes
• Insect Species Diversity on Decomposing Remains
• Insect Evidence Preservation and Collection Techniques

Top 20 Research Topics For Forensic Botany

• Pollen Analysis in Forensic Investigations
• Vegetation Succession on Decomposing Remains
• Forensic Palynology and Crime Scene Analysis
• Plant DNA Profiling in Forensic Botany
• Phytolith Analysis in Soil Forensics
• Botanical Traces and Environmental Significance
• Forensic Use of Algal Evidence
• Plant Tissue Analysis in Death Investigations
• Forensic Seed Identification and Analysis
• Plant-based Toxin Detection in Poisoning Cases
• Botanical Evidence in Wildlife Crime Investigations
• Forensic Plant Anatomy and Morphology
• Plant Ecology as Evidence in Legal Cases
• Forensic Phytogeography and Geolocation
• Plant Trace Evidence on Clothing and Tools
• Forensic Herbal Medicine Analysis
• Dendrochronology in Forensic Botany
• Forensic Plant Pathology
• Forensic Botany and Soil Analysis
• Plant DNA Barcoding for Species Identification

Top 20 Forensic Science Research Topics On Psychology

• False Memory Formation and Witness Testimony
• Investigative Interviewing Techniques
• Psychological Profiling in Criminal Investigations
• Eyewitness Identification Accuracy
• Deception Detection in Forensic Contexts
• Risk Assessment and Recidivism Prediction
• Mental Health in Correctional Facilities
• Psychological Factors in Jury Decision-Making
• Forensic Assessment of Competency to Stand Trial
• Rehabilitation Programs for Offenders
• Trauma and Post-Traumatic Stress Disorder (PTSD)
• Forensic Psychology in Child Custody Cases
• Behavioral Analysis in Criminal Profiling
• Mental Health and Criminal Responsibility
• Psychological Effects of Crime on Victims
• Psychopathy and Antisocial Behavior
• Juvenile Offenders and Intervention Strategies
• Forensic Neuropsychology and Brain Imaging
• Forensic Assessment of Risk in Violent Offenders
• Witness Credibility and Memory Distortion

Exploring the world of Forensic Science has been a thrilling journey through mysteries and discoveries. With more than 299 forensic science research topics, we’ve uncovered the secrets behind DNA, cyber mysteries, bones, and much more. From decoding crimes with linguistics to unraveling wildlife mysteries, every category held its own treasure of knowledge.

 Remember, these topics aren’t just for experts, they invite everyone to dive into the fascinating world of crime-solving science. As we conclude this adventure, let these topics inspire curiosity and understanding in unraveling the secrets of the forensic world in 2024 and beyond.

Related Posts

Step by Step Guide on The Best Way to Finance Car

The Best Way on How to Get Fund For Business to Grow it Efficiently

Academia.edu no longer supports Internet Explorer.

To browse Academia.edu and the wider internet faster and more securely, please take a few seconds to  upgrade your browser .

Enter the email address you signed up with and we'll email you a reset link.

• We're Hiring!
• Help Center

Accounting Research Journal Topics and methods in forensic accounting research Article information

Related Papers

Journal of Financial Reporting and Accounting

Dr Peterson K Ozili

This paper reviews the relevant forensic accounting research (FAR) around the world and suggests avenues for future research in forensic accounting. The study used the thematic and systematic literature review methodology to analyse the existing literature in forensic accounting research. It was found that the major thematic areas in the literature are fraud motivation, fraud consequences, fraud detection using forensic accounting techniques, forensic accounting theory, forensic accounting skills, forensic accounting education and forensic accounting jobs. The quantity of forensic accounting research is relatively small compared to the quantity of research in other accounting specializations. forensic accounting research is well developed in the U.S. and Canada, and is less developed in Europe, Oceania and Asia. There is high interest in forensic accounting research in African countries. There is a relatively low global interest in Internet information about ‘forensic accounting research’ compared to global interest in other forensic accounting topics. Areas for future research includes the role of the environment, digitalization, religiosity, and sustainable development in forensic accounting. The implication of the findings is that forensic accounting research around the world is lopsided as some regions have more advanced FAR compared to other regions. There is a need for even development of forensic accounting research across all regions and a need to publicize the outputs of forensic accounting research to a larger audience to increase people’s interest in forensic accounting.

Annals of Spiru Haret University. Economic Series

Prof. Godwin E . Oyedokun

This study sought and investigated the determinants of forensic accounting techniques. The data analysed in this study were gathered from both primary and secondary sources. The 120 respondents were purposively selected, which includes forensic accountants, fraud auditors, bankers, forensic investigators, finance enthusiasts, fraud investigators, and those in academia. The data for this study were gathered electronically using an online questionnaire through Google Form. The Google Form analysis was adopted. Secondary data were the existing data, established by seasoned professionals and academics. The data were presented through pie charts, bar chats, and descriptions. The study shows that the nature of fraud under investigation which includes the level of crime perpetrated, how much involved, stages, complexity, and who is involved are the determinant of techniques to be applied to fraud examination. Also, other factors such as criminal evidence, the expertise and experience of t...

This review present some evidence on fraud, forensic accounting, the skills and education of the forensic investigator. Also, some explanation for the diverging views among academics and regulators in relation to detecting fraud are provided. To regulators, I ad-dress the question on why academic research in forensic accounting have little significance to inform policy. Further, I present some rich set of questions and identify a number of important directions for future research in forensic accounting. This paper is intended to stimulate debates and future research of the issues identified.

Prof. Oyedokun E M M A N U E L Godwin

In any profession, there exist ways of doing things. These are sometimes referred to as methods, skills, and or techniques. Forensic accounting has been recognized as a profession and thereby has some techniques in approaching its engagements in order to ensure its products are admissible in the law court. This study investigates the techniques available in forensic accounting investigation and interrogates the justification for same. This paper explores the overview of forensic accounting investigation and its various available techniques. Methodology used in arriving at the conclusion in this paper is " content analysis " , which is the review of relevant books, journals, and articles on the subject of discussion. Readers of this paper would appreciate the need for forensic accounting professionals to equip themselves with these techniques in order to achieve their forensic engagement objectives.

Uncertainty and Challenges in Contemporary Economic Behaviour

Simon Grima

In the 18 chapters in this volume of Contemporary Studies in Economic and Financial Analysis, expert contributors gather together to examine the extent and characteristics of forensic accounting, a field which has been practiced for many years, but is still not internationally regulated yet.

Vidyasagar University Journal of Commerce

Dr. Anirban Sarkar

Just as forensic science has been helping catch the criminals for long, forensic accounting is fast emerging in the arena of corporate accounting frauds to play a similar role. The article discusses the role of accountants in the field of forensics and considers the areas where forensic accounting can be of immense help.

Journal of Financial Regulation and Compliance

Reshma Tiwari

The International Journal of Accounting

Larry Crumbley

DEWAN MAHBOOB HOSSAIN

The rampant increase of corporate fraud demands accountants and auditors to take utmost care of the company financials. Particularly, it requires an intense investigation of the accounting records to find out the underlying reasons for the fraud and take necessary legal action. On this backdrop, we see the emergence of forensic accounting as a sub-discipline within accounting and legal studies. This paper provides a conceptual understanding of forensic accounting and fraud investigation in the accounting discipline. Drawing evidence from literary, the paper briefly illustrates few critical issues: first, it defines forensic accounting and contrasts it with regular auditing function; second, it describes the role of forensic accountants and the skills needed for forensic accountants; third, it shows different categories of fraud and how forensic accounting is engaged with a fraud investigation; finally, it reports on the forensic accounting education with examples from different countries. The paper has important implications for accounting professionals, auditors, fraud investigators, and national policymakers. The paper is limited to the extent that it does not provide empirical evidence from an institutional context. Nevertheless, the paper could be used as an important guide to carry out empirical work in the context of Bangladesh and its corporations.

Loading Preview

Sorry, preview is currently unavailable. You can download the paper by clicking the button above.

49 Forensic Accounting Essay Topic Ideas & Examples

🏆 best forensic accounting topic ideas & essay examples, 💡 most interesting forensic accounting topics to write about, 🔎 good research topics about forensic accounting.

• Forensic Accounting in Organizations In the courts, a forensic accountant unravels the evidence linked to financial fraud by testifying. Moreover, a forensic accountant has to support the evidence produced in the court.
• Professional Accounting. Forensic Accounting and Fraud Examination The management of Overstock.com disclosed the latest financial report claiming that compared to the financial year 2008 first quarter reported loss of $4.
• Future of Forensic Accounting With Regards to Computer Use and CFRA There are different types of accounting; they include management accounting, product control, social accounting, non assurance services, resource consumption accounting, governmental accounting, project accounting, triple accounting, fund accounting and forensic accounting among others.
• Fraud Auditing and Forensic Accounting In the Olympus case, the top executives of the company conspired to hide company losses from the shareholders and the public for 13 years.
• Financial Statement Analysis & Forensic Accounting A review of the ratios shows that the earnings of the company can adequately cover the interest expense. The results show that the profitability is erratic and needs to be observed over a period of […]
• Forensic Accounting: Healthsouth Healthcare Providers This paper discusses the concept of forensic accounting and analyses the case of Healthsouth healthcare providers in the light of the use of forensic accounting to unravel and prosecute the case.
• Forensic Accounting Fraud and Audit Investigation Risk Assessment: The audit will identify and investigate accounting and reporting issues that may be considered as high, medium and low risks areas and may result in material misstatement Process Compliance: The audit will ascertain […]
• Forensic Accountant Job Profile: Characteristics and Skills That is why, it is important to focus on the most important skills necessary for realizing the internal control within the company in relation to financial issues and to determine the legal responsibility of forensic […]
• Accounting: The Forensic Accounting Who Fought White Collar Crime
• Considering Forensic Accounting as a Profession
• Forensic Accounting: Career Paths and Job Outlook
• Forensic Accounting and Your Organization
• The Importance and Implications of Forensic Accounting in the Financial World
• Using Forensic Science to Identify Criminals
• Inattentional Blindness and Its Relevance to Teaching Forensic Accounting and Auditing
• Legal Responsibility of the Forensic Accountants’ Services
• Strengths and Weaknesses of Forensic Accounting
• Forensic Accounting and the Calculation of Commercial Damages
• Forensic Accounting and the Law: The Forensic Accountant in the Capacity of an Expert Witness
• Forensic Accountants Must Possess Accounting
• Cases in Which Forensic Accountants Provided Vital Evidence
• Forensic Accounting and Income Recognition Procedures
• A Successful Career Transition to Forensic Accounting
• Forensic Accounting and Fraud Examination
• Forensic Accountants and Their Role
• A Comparison of Forensic Accounting Corporations’ Codes of Ethics and Standards of Practice
• Description of Forensic Accounting
• Major Forensic Accounting Careers
• Critical Thinking About Forensic Accounting
• Forensic Accounting and Fraud: A Review of Literature and Policy Implications
• Forensic Accounting Money Laundering and Organized Finance
• Forensic Accounting and the Calculation of Personal Injury Damages
• Corporate Failure and Forensic Accounting
• Roles of the Forensic Accountant in the Court
• Forensic Accounting Syllabus
• Forensic Accounting and the Use of Technology
• The Relationship Between Forensic Accounting and Terrorism
• The Past, Present, and Future of Forensic Accounting
• Forensic Accounting Goldman Sachs Securities Fraud Case
• Disadvantages of Forensic Accounting
• Forensic Accounting and Intellectual Property Infringement
• Fraud and Forensic Accounting Investigation
• Assurance and Forensic Accounting to Students
• Forensic Accounting: Hidden Balance of Payments of the Philippines
• Skillset for Forensic Accounting
• Forensic Accounting: The Field of Accounting
• Bank Secrecy Laws and Tax Havens: Expanding Areas and Possible Roles for Computer Forensic Accounting
• Forensic Accounting: What Is Forensic Auditing?
• Business Failure Ideas
• Auditing Paper Topics
• Nonprofit Organizations Paper Topics
• Crime Prevention Research Topics
• Risk Assessment Questions
• Crime Ideas
• Managerial Accounting Research Ideas
• CyberCrime Topics
• Chicago (A-D)
• Chicago (N-B)

IvyPanda. (2023, September 26). 49 Forensic Accounting Essay Topic Ideas & Examples. https://ivypanda.com/essays/topic/forensic-accounting-essay-topics/

"49 Forensic Accounting Essay Topic Ideas & Examples." IvyPanda , 26 Sept. 2023, ivypanda.com/essays/topic/forensic-accounting-essay-topics/.

IvyPanda . (2023) '49 Forensic Accounting Essay Topic Ideas & Examples'. 26 September.

IvyPanda . 2023. "49 Forensic Accounting Essay Topic Ideas & Examples." September 26, 2023. https://ivypanda.com/essays/topic/forensic-accounting-essay-topics/.

1. IvyPanda . "49 Forensic Accounting Essay Topic Ideas & Examples." September 26, 2023. https://ivypanda.com/essays/topic/forensic-accounting-essay-topics/.

Bibliography

IvyPanda . "49 Forensic Accounting Essay Topic Ideas & Examples." September 26, 2023. https://ivypanda.com/essays/topic/forensic-accounting-essay-topics/.

• Bibliography
• More Referencing guides Blog Automated transliteration Relevant bibliographies by topics
• Automated transliteration
• Relevant bibliographies by topics
• Referencing guides

Beyond the Basics: Advanced Techniques Every Forensic Accountant Should Know

In the last 20 years, forensic accountants have played a pivotal role in detecting and investigating financial crimes—from Bernie Madoff’s Ponzi scheme to the HealthSouth Corporation scandal—and calling for more safeguards to prevent them.

As the landscape of financial crimes becomes more complex, the techniques and tools forensic accountants use must continue to evolve. If a recent report from the Association of Fraud Examiners is any indication, there continues to be high demand for their expertise. An evaluation of 2,504 fraud crimes in 125 countries revealed a staggering $3.6 billion in losses worldwide in 2020, the latest data available. 1 Corruption is the top type of fraud, followed by financial statements and embezzlement. 1,2

Staying apprised of advanced methods is crucial for forensic accounting professionals to maintain their effectiveness and credibility.

In this blog, we explore the advanced techniques that every forensic accountant should know, as well as tips for navigating legal cases and implementing anti-fraud controls.

Digital Forensics in Accounting

Digital forensics is an exciting and rapidly evolving field focused on collecting, preserving, analyzing and presenting digital evidence from electronic devices. 3 This expertise is increasingly in demand as more organizations store their financial transactions and records electronically. As an accountant skilled in digital forensics, you may be called upon to recover deleted or encrypted financial data, trace its origin and ownership and uncover fraudulent activities. 3

In cybercrime investigations, where perpetrators often employ sophisticated methods to conceal their actions, digital forensics becomes indispensable. By using advanced techniques, you can uncover altered or deleted electronic records, effectively outsmarting cybercriminals. 3 The integration of artificial intelligence (AI) and machine learning in digital forensics is particularly impactful, as these technologies can detect anomalies in large datasets. 4 Additionally, blockchain forensics is gaining importance with the rise of cryptocurrencies in financial crimes. 4

To stay ahead in this dynamic field, it is crucial to keep up with technological advancements. Enhance your skills by taking advanced coursework, attending industry conferences and joining professional associations.

Cases Involving Digital Forensics

One significant legal case involving digital forensics is the Bernie Madoff Ponzi scheme, which defrauded investors from all corners of the globe of nearly $65 billion. 5,6 Madoff’s Ponzi scheme collapsed during the 2008 financial crisis, leaving thousands of charities, hedge funds and celebrities with losses in the billions. 5 After Madoff’s arrest, nearly 900 lawsuits were filed, involving 16,000 parties in 30 countries. 6

Given the scale, a large digital investigation was launched. Experts analyzed Madoff's computer systems, emails and financial records, uncovering falsified documents and tracking the flow of funds. 4,5 In court, this digital evidence was crucial in proving the scope and mechanics of the fraud, leading to Madoff's conviction and a 150-year prison sentence. 7

Forensic Tools for Today’s Accountant

Forensic accountants rely on a variety of specialized tools to extract, analyze and interpret financial data. These tools are essential for uncovering evidence and building cases against perpetrators of financial crimes. Advanced forensic tools enable accountants to handle large volumes of data efficiently and with greater accuracy.

Key tools in a forensic accountant’s toolkit include data analysis software, forensic imaging tools and digital ledger examination software. 8  

• Data analysis software, such as Audit Command Language (ACL) and Interactive Data Extraction and Analysis (IDEA), helps in identifying patterns and anomalies in financial data.
• Forensic imaging tools create exact copies of digital evidence, preserving the integrity of the data for further analysis.
• Digital ledger examination tools are particularly useful for investigating blockchain transactions and cryptocurrencies. 

The ability to effectively utilize these tools can make a significant difference in the outcome of investigations and legal proceedings.

Navigating the Legal Landscape

Forensic accountants operate at the intersection of finance and law. The complexity of legal regulations across different jurisdictions can make your role in court proceedings challenging. Navigating these regulations requires a solid understanding of local and international laws governing financial crimes. Additionally, you should be adept at preparing reports that can withstand legal scrutiny. 2

Effective strategies for providing testimony and presenting findings include clear and concise communication, the ability to explain complex financial concepts to non-technical experts and maintaining professionalism under cross-examination. 2 You can develop these skills to enhance your credibility and the impact of your work in legal settings.

Implementing Anti-Fraud Controls

The HealthSouth Corp case is a prime example of what happens when a company has no internal controls, according to Alton Sizemore Jr., who was then an FBI assistant special agent assigned to the investigation. 9 It took 17 years to unravel the $2.7 million financial statement fraud and 21 people pleaded guilty. 9

Analysis techniques could have helped identify red flags much earlier, says Sizemore, a CPA and certified fraud examiner. 9

Anti-fraud controls can deter and detect fraudulent activities within organizations. Forensic accountants play a crucial role in designing and implementing them, leveraging investigative expertise to identify vulnerabilities and recommend ways to address them.

Advanced anti-fraud techniques can include:

• Predictive Analytics : Use of statistical models to predict and prevent fraudulent activities before they occur 8
• Continuous Monitoring Systems: Real-time analysis of financial transactions so that suspicious activities can be flagged for further investigation
• Whistleblower Programs: An extra layer of protection against fraud, as 33% of fraud cases uncovered in 2020 involved whistleblowers using a telephone hotline or email 1

If you’re tasked with integrating anti-fraud strategies into your organization’s forensic accounting process, you will need to work closely with management and other stakeholders to develop comprehensive anti-fraud policies.

Fraud Risk Assessment Techniques

In the realm of forensic accounting, fraud risk assessment stands as a cornerstone in safeguarding against financial misconduct. By systematically identifying vulnerabilities and evaluating controls, forensic accountants play a pivotal role in preemptively mitigating risks within organizations.

Key Techniques in Fraud Risk Assessment

Risk Identification: Effective fraud risk assessment begins with a meticulous analysis of financial statements, financial documents and operational procedures. By scrutinizing transactional patterns and historical data, forensic accountants can pinpoint potential weaknesses susceptible to exploitation.

Risk Evaluation: Assessing the likelihood and impact of identified risks is critical. This process involves leveraging specialized knowledge in forensic accounting to prioritize areas of concern, ensuring resources are allocated where they can yield the greatest mitigation impact.

Control Assessment: Evaluating existing internal controls is essential to determining their effectiveness in mitigating identified risks. Recommendations for enhancements, based on comprehensive analyses, strengthen an organization's resilience against financial irregularities.

Fraud Scenario Analysis: Constructing hypothetical fraud scenarios aids in testing the robustness of current controls. This method allows forensic accountants to simulate potential fraudulent activities, enabling proactive adjustments to prevent future occurrences.

Fraud Awareness Training: Educating stakeholders on common fraud schemes and red flags enhances vigilance across the organization and helps them detect fraud. This proactive approach cultivates a culture of awareness, empowering employees to detect and report suspicious activities promptly.

Integrating Investigative Skills and Digital Forensics

The integration of investigative skills and digital forensics is paramount in modern fraud risk assessment. With the proliferation of electronic financial evidence and data stored on mobile devices, forensic accountants are adept at extracting and analyzing digital footprints to uncover hidden transactions and validate cash receipts.

Legal and Litigation Support

Beyond proactive prevention, forensic accountants provide critical support in legal proceedings. Their expert testimony and ability to articulate comprehensive analyses of financial data strengthen cases in dispute resolution. Moreover, their proficiency in computer forensics and reverse engineering of financial documents play pivotal roles in uncovering evidence to support litigation strategies.

Forensic accountants uphold the integrity of financial systems and ensure transparency and accountability in the face of complex financial crime by mastering these techniques and maintaining up-to-date with evolving legal issues.

Mastering Forensic Data Analysis

If you want to uncover the needle in your data haystack, forensic data analysis is an essential skill that should be part of any forensic accountant’s toolbox. With the typical fraud investigation lasting 14 months to the tune of $8,300 per month, you will want to work smarter, not harder. 1

Powerful tools can help you speed up the process of sifting through vast amounts of financial information to detect and track illicit financial flows.

Advanced data analysis techniques may also require extensive knowledge of software programs, such as Excel, SQL, SAS, R, Python and others. 3 But it’s worth the effort because that knowledge is highly effective in cracking complex financial crime cases.

Advanced data analysis techniques include: 3,4

• Anomaly Detection Algorithms : Identify unusual transactions that warrant further investigation
• Data Mining: Extract valuable information from large datasets, revealing trends and correlations that can indicate fraudulent activities
• Network Analysis: Help map relationships between different entities, uncovering complex schemes including money laundering networks
• Data Visualization: Use tools like Tableau, Power BI and Qlik to visualize data, making it easier to identify trends and anomalies

Get the Competitive Edge in Forensic Accounting

In today's competitive job market, earning a Master of Science in Accountancy (MSA) degree and passing the Certified Public Accountant (CPA) exam are vital milestones in a successful accounting career.

With evolving regulations, advancements in technology and increasing complexity in financial reporting, employers seek candidates with advanced knowledge and skills to navigate the intricacies of modern accounting practices.

Take your accounting career to new heights with DePaul University’s online Master of Science in Accountancy program .

To learn more about the program, take a look at the DePaul Online Master of Science in Accountancy Blog and read about the program’s industry-expert faculty .

• Retrieved on June 21, 2024, from acfepublic.s3-us-west-2.amazonaws.com/2020-Report-to-the-Nations.pdf
• Retrieved on June 21, 2024, from cgteam.com/the-role-of-forensic-accountants-in-detecting-financial-fraud/#
• Retrieved on June 21, 2024, from fastercapital.com/topics/forensic-accounting-techniques-and-tools.html/1
• Retrieved on June 21, 2024, from linkedin.com/pulse/latest-trends-forensic-accounting-proaxissolutions-anmlc/
• Retrieved on June 21, 2024, from theguardian.com/business/2010/mar/24/bernard-madoff-whistleblower-harry-markopolos
• Retrieved on June 21, 2024, from tunilab.com/en/computer-forensics-to-solve-ponzi-scheme-scams/  
• Retrieved on June 21, 2024, from pbs.org/wgbh/pages/frontline/madoff/financial/
• Retrieved on June 21, 2024, from cpajournal.com/2017/02/16/introduction-to-data-analysis-for-auditors-and-accountants/
• Retrieved on June 21, 2024, from fraud-magazine.com/article.aspx?id=4294968446

Return to DePaul Online Master of Science in Accountancy Blog

DePaul University has engaged Everspring , a leading provider of education and technology services, to support select aspects of program delivery.

This will only take a moment

Press Release Details

Wiley increases quarterly dividend for the 31st consecutive year.

Company recently exceeded its Fiscal 2024 earnings guidance and sees strong core and GenAI momentum

HOBOKEN, N.J.--(BUSINESS WIRE)-- Wiley (NYSE: WLY and WLYB), a global leader in research and learning, today announced that its Board of Directors has declared a quarterly cash dividend of $0.3525 per share on its Class A and Class B Common Stock, payable on July 25, 2024, to shareholders of record on July 9, 2024. The quarterly dividend is equivalent to an annual dividend of $1.41 per share, an increase from $1.40 per share in Fiscal 2024. It is Wiley’s 31 st consecutive annual increase.

Wiley recently reported results for its fourth quarter and fiscal year ended April 30, 2024. Highlights included:

• Fiscal 2024 Adjusted EBITDA and Adjusted EPS guidance exceeded; Adjusted Revenue in higher end of range
• GenAI content rights project completed in Q4 Fiscal 2024 with large tech company; another executed GenAI project with second large tech company to be realized in Fiscal 2025
• Value Creation Plan advanced with 2 of 3 non-core divestitures closed and $90 million of $130 million run-rate savings actioned
• Fiscal 2025 growth outlook driven by Research and Learning momentum and accelerated cost savings

Please see the Q4 2024 earnings release, earnings presentation, and earnings call transcript at https://investors.wiley.com/financials/quarterly-results/default.aspx .

About Wiley

Wiley is one of the world’s largest publishers and a trusted leader in research and learning. Our industry-leading content, services, platforms, and knowledge networks are tailored to meet the evolving needs of our customers and partners, including researchers, students, instructors, professionals, institutions, and corporations. We enable knowledge-seekers to transform today’s biggest obstacles into tomorrow’s brightest opportunities. For more than two centuries, Wiley has been delivering on its timeless mission to unlock human potential. Visit us at Wiley.com . Follow us on Facebook , Twitter , LinkedIn and Instagram .

CATEGORY: EARNINGS RELEASES

Brian Campbell 201.748.6874 [email protected]

Multimedia Files:

Media Contact

Please send us an email at [email protected] for any questions or media inquiries.