Is Forensic Accounting in the United States Becoming a Profession?
Wm. Dennis Huber
April 17, 2012
Journal of Forensic & Investigative Accounting, Vol. 4, No. 1, 2012
Public accounting in the United States is a profession not only because it is defined as a profession by statute, but because it also fulfills a significant number of sociological criteria to be accepted as a profession. The recent increase in the demand for forensic accountants has resulted in a significant growth in the number of certifications in forensic accounting and also the number of corporations issuing certifications in forensic accounting. Forensic accounting is often referred to as a niche within the public accounting profession. But forensic accounting exhibits many of the same characteristics of a profession as public accounting. This article explores the possibility of forensic accounting as a profession in its own right.
Number of Pages in PDF File: 30
Keywords: forensic accounting, niche, profession, sociology of professions
JEL Classification: J44, M49Accepted Paper Series
Date posted: April 18, 2012
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