Abstract

http://ssrn.com/abstract=1642100
 
 

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Forensic Accounting and Auditing United Again: A Historical Perspective


O. Ronald Gray


University of West Florida

Stephanie D. Moussalli


Rhodes College

2006

Journal of Business Issues, No. 2, pp. 15-25, 2006

Abstract:     
This paper is a historical review and commentary on the relationship of forensic accounting and auditing. In the early years of the accounting profession, when fraud discovery was acknowledged as being one of the principal objectives of the financial audit, forensic accounting was an integral part of mainstream accounting. During subsequent decades as the accounting profession attempted to distance itself from fraud discovery responsibilities, forensic accounting became identified as a specialized subset of the profession. Now, on the heels of many embarrassing corporate failures and passage of the Sarbanes-Oxley Act, forensic accounting is being reunited with the profession. Fraud discovery is again acknowledged as one of the principal responsibilities of the auditor and the tools of the forensic accountant are now being rediscovered.

Number of Pages in PDF File: 12

Keywords: auditing, forensic accounting, history of accounting, fraud detection, Sarbanes-Oxley

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Date posted: July 18, 2010  

Suggested Citation

Gray, O. Ronald and Moussalli, Stephanie D., Forensic Accounting and Auditing United Again: A Historical Perspective (2006). Journal of Business Issues, No. 2, pp. 15-25, 2006. Available at SSRN: http://ssrn.com/abstract=1642100

Contact Information

O. Ronald Gray
University of West Florida ( email )
11000 University Parkway
Pensacola, FL 32514-5750
United States
Stephanie D. Moussalli (Contact Author)
Rhodes College ( email )
2000 N. Parkway
Memphis, TN 38112
United States
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