Mapping forensic accounting in the UK

Sarah Hegazy, Alan Sangster*, Amr Kotb

*Corresponding author for this work

Research output: Contribution to journalArticle

8 Citations (Scopus)

Abstract

This study explores the nature of forensic accounting in the UK. Drawing upon in-depth interviews and a postal questionnaire, it investigates how forensic accounting is perceived, the profile of those working in the field, types of services offered, essential knowledge and skills required, the academic and professional response to its growth, and whether it can be considered a profession. It finds that forensic accounting in the UK is a multidisciplinary field of activity, less focused on accounting than suggested by its name, with very little prospect of becoming a recognized profession in the foreseeable future, but a possibility that it will ultimately do so, based on teams of people with complementary skills rather than individuals with a common base of specialist skills.

Original languageEnglish
Pages (from-to)43-56
Number of pages14
JournalJournal of International Accounting, Auditing and Taxation
Volume28
Early online date3 Jan 2017
DOIs
Publication statusPublished - 2017

Keywords

  • Accounting profession
  • Expert witness
  • Forensic accounting
  • Forensic investigation
  • Sociology of professions

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