The Forensic Accounting and Corporate Fraud

Autores

  • Joshua Onome Imoniana Universidade Presbiteriana Mackenzie
  • Maria Thereza P Antunes Universidade Presbiteriana Mackenzie
  • Henrique Formigoni Universidade Presbiteriana Mackenzie

DOI:

https://doi.org/10.4301/s1807-17752013000100007

Palavras-chave:

Forensic, Accounting, Fraud, Audit

Resumo

This study is aimed at analyzing the characteristics of forensic accounting services performed by the accounting firms in Brazil, using an exploratory approach. At the end, performs a discourse analysis on a speech proffered by the CEO of one of the key players of forensic accounting service provider (Kroll) in Brazil. In order to orientate this reflection, we pose the following question: what is the characteristic of forensic accounting that substantiates it as professional accountants’ innovation to curb corporate accounting malpractices? In this intent, we accept the premise that the bone of contention in some unhealthy business environment is the inability of auditor to track frauds. We used the icons (categories and/or nodes) that dynamically represent formalism in the theory of self re-production to explain the patterns met in the speech. Our finding makes us to conclude that the idea that frauds have been least detected by auditors begins to gain shape as auditors are more adequately trained to detect fraud instead of emphasizing the traditional segregation of duties and safeguard of assets.

Biografias Autor

Joshua Onome Imoniana, Universidade Presbiteriana Mackenzie

Professor of Accounting Information Systems and Auditing, Graduate School of Accounting Universidade Presbiterina Mackenzie. Visiting Professor IESEG School of Management Université Catholique Lille/Paris.

Maria Thereza P Antunes, Universidade Presbiteriana Mackenzie

Chair of Graduate School of Accounting Universidade Presbiteriana Mackenzie

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Publicado

2013-04-26

Como Citar

Imoniana, J. O., Antunes, M. T. P., & Formigoni, H. (2013). The Forensic Accounting and Corporate Fraud. Journal of Information Systems and Technology Management, 10(1), 119–144. https://doi.org/10.4301/s1807-17752013000100007

Edição

Vol. 10 N.º 1 (2013)

Secção

Articles

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