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A STUDY ON COMPETENCIES OF FORENSIC ACCOUNTANTS FOR FRAUD INVESTIGATION: DIMENSIONS AND PERCEPTION OF THE PROFESSIONALS (Pages 61-72) by Ms. Archana. B. S in THE INTERNATIONAL MANAGER / ISSN: 2348-9413 (Online); 2348-9405 (Print)

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Publication Year
2014 4th Quarter
Author Name
Ms. Archana*. B. S* and Mr. Saiprasad. D**

Corporate frauds and audit failures have increased public focus on fraud, and the public is demanding greater vigilance from all parties involved in organizational governance. The failure of the corporate communication structure has made the financial community realize that there is a great need for skilled professionals that can identify, expose, and prevent weaknesses in three key areas: poor corporate governance, flawed internal controls, and fraudulent financial statements. Thus, Forensic accounting skills are becoming increasingly relied upon within a corporate reporting system that emphasizes its accountability and responsibility to stakeholders. This paper, therefore, aims at ascertaining the perception of professionals regarding competencies required by the forensic accountants in fraud investigation. Key Words: Corporate frauds, Audit, Corporate governance, Forensic Accounting

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Hope this will be published at the earliest
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