Forensic Accounting: An Emerging Weapon to Curb White-Collar Crime - Ghosh, Subhajit
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Today white-collar crime is a pervasive phenomenon of fraud in the corporate world. To unearth and curb the incidence of white-collar frauds in business, ideas are being drawn from various forensic sciences to supplement the thought process of accountants and auditors. Forensic accounting is a rapidly developing area of specialization primarily concerned with fraud deterrence, fraud detection and fraud investigation. The present study is focused on the nature and extent of white-collar crime and seeks to explore the need for corporate fraud prevention. An empirical study based on primary data…mehr

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Produktbeschreibung
Today white-collar crime is a pervasive phenomenon of fraud in the corporate world. To unearth and curb the incidence of white-collar frauds in business, ideas are being drawn from various forensic sciences to supplement the thought process of accountants and auditors. Forensic accounting is a rapidly developing area of specialization primarily concerned with fraud deterrence, fraud detection and fraud investigation. The present study is focused on the nature and extent of white-collar crime and seeks to explore the need for corporate fraud prevention. An empirical study based on primary data was conducted by means of survey questionnaire and the responses were statistically analysed through frequency chi square test (independence of attributes). In order to cleanse the corporate sector from white-collar criminal behaviour and to ensure mainstream adoption of forensic accounting in India, a change in mind-set and robust infrastructure development are required.
Autorenporträt
Der Autor ist Assistenzprofessor für Handel am Bidhan Chandra College, Rishra, und ehemaliger Dozent am St. Xavier's College, Kolkata. Er hat an der Universität von Kalkutta promoviert und einen MBA in Finanzwesen absolviert. Während seiner mehr als 11-jährigen Lehrtätigkeit hat er ein UGC Minor Research Project abgeschlossen und zahlreiche Forschungspublikationen veröffentlicht.