Should the forensic accounting profession be regulated?

Huber, Wm. Dennis

doi:10.1016/j.racreg.2012.11.006

Cited by 16 publications

(27 citation statements)

References 6 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…As a sociological criterion, relevance to social values indicates that practitioners of a profession should be able to apply their professional knowledge to solve social problems (Huber, 2013c). Solving social problems encompasses altruistic behavior.…”

Section: Relevance To Social Valuesmentioning

confidence: 99%

“…Consequently, this will reflect on forensic accounting by enhancing the marketability and understandability of forensic accounting services. Forensic accounting has the potential to be a profession that benefits any society (Free, 2015; Honigsberg, 2020; Huber, 2013c). This paper contributes to the body of literature on forensic accounting by examining the merit of forensic accounting to meet some criteria which directly contribute to society.…”

Section: Theorymentioning

confidence: 99%

“…Though forensic accounting is growing and receiving noticeable attention (Howieson, 2018; Sahdan et al , 2020; Tiwari and Debnath, 2017), forensic accounting is faced with many obstacles that have limited its effectiveness (Botes and Saadeh, 2018; Howieson, 2018; Yang and Lee, 2020). These obstacles are mainly related to the regulation of forensic accounting as a profession (Arslan, 2020; Huber, 2012, 2013c), including public recognition of forensic accounting (Gosselin, 2014; Sahdan et al , 2020), marketability of forensic accounting services (Alshurafat et al , 2019a; Tiwari and Debnath, 2017), control over the entry to the forensic accounting industry (Chen and Van Akkeren, 2012; Van Akkeren et al , 2013), standardization of forensic accounting professional work (Huber, 2013b), availability of forensic accounting education (Alshurafat et al , 2019b; Rezaee and Wang, 2019; Seda and Kramer, 2009) and professional certificates (Huber, 2014b).…”

Section: Introductionmentioning

confidence: 99%

“…As an emerging area of knowledge and practice, academics are debating the merit of forensic accounting to be a profession per sé. The question of "whether forensic accounting is a profession" has been addressed in the USA context by Huber (2013aHuber ( , 2013bHuber ( , 2013c. However, this question has not been addressed in many contexts around the world, including Australia, which is a developed country with a sophisticated business environment that needs forensic accounting solutions.…”

Section: Introductionmentioning

confidence: 99%

See 3 more Smart Citations

Forensic accounting as a profession in Australia? A sociological perspective

Alshurafat

2021

MEDAR

View full text Add to dashboard Cite

Purpose This study aims to ask a theoretical question of “whether forensic accounting meets the sociological criteria of being a profession” in the Australian context. The present study responds to several scholarly calls to improve the studies on forensic accounting in Australia. Design/methodology/approach Based on the professionalism theory perspective, this study developed an analysis of the sociological criteria of a profession. This study used qualitative data from semi-structured interviews with elite Australian forensic accounting practitioners and academics. Findings The findings of the study show that forensic accounting in Australia partly meets the sociological criteria of a profession. Forensic accounting in the Australian context must meet essential criteria such as autonomy and commitment to be recognized as a profession. Practical implications This study has implications for the professionalism of forensic accounting along with vital issues surrounding the profession such as public recognition, altruistic behavior and control of entry to the profession. Social implications This study provides social contributions by emphasizing forensic accountants’ sociological roles, including the altruistic role and solving social problems role. Understanding these roles provides the practitioners with the fundamental knowledge to use during their work. Originality/value This study is original in that it sheds light on the professionalism of forensic accounting in the Australian context.

show abstract

Section: Relevance To Social Valuesmentioning

confidence: 99%

Section: Theorymentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 2 more Smart Citations

Forensic accounting as a profession in Australia? A sociological perspective

Alshurafat

2021

MEDAR

View full text Add to dashboard Cite

show abstract

“…That is because of the absence of forensic accounting bodies with strict rules to govern the entry to the forensic accounting profession. As forensic accounting, a profession with high intellectual techniques (Huber, 2013), the practitioners of the profession should be highly qualified and equipped with a set of important competencies. Thus, the lack of strict rules to refine the new entrants to the profession results in accepting unqualified individuals in the profession of forensic accounting (Van Akkeren et al, 2013).…”

Section: Weaknesses Of Forensic Accountingmentioning

confidence: 99%

Strengths and weaknesses of forensic accounting: an implication on the socio-economic development

Alshurafat

Shbail

Mansour

2021

JBSED

View full text Add to dashboard Cite

PurposeThis review aims to provide an understanding of the strengths and weaknesses of forensic accounting education and profession.Design/methodology/approachThis paper reviews published forensic accounting studies to explore forensic accounting strengths and weaknesses.FindingsThe strengths of forensic accounting are its benefits to students and accounting professionals, the significant need and increasing demand, the new career channels and the reduction of fraud. The weakness factors are the lack of regulation, the lack of control over the profession entry, the lack of agreement on how to teach forensic accounting, the lack of specialized research journals, the misconception of its intrinsic aim, the lack of highly qualified practitioners and educators and the lack of public recognition and occupation reputation.Practical implicationsIt is hoped that this structured investigation of the factors relevant to the current and future status of forensic accounting education and profession will provide a sufficient overview of the critical issues and concerns that are important to be known for understanding and advancing the vital application of forensic accounting on the Socio-Economic Development. It is anticipated that this paper has an impact on future policy that ultimately contributes to improving business and limit fraud incidents, thus, it can contribute to business and socio-economic development.Originality/valueThe literature on forensic accounting is extensive and varied. However, there is a lack of comprehensive understanding of the strengths and weaknesses of forensic accounting. This study provided policymakers with a comprehensive understanding of forensic accounting.

show abstract