Bond Business School Publications. Paper 60.
ISSN/ISBN: Not available at this time. DOI: Not available at this time.
Abstract: One of the most challenging tasks for a professional accountant is to seek out all such possible loopholes in accounting control systems which may be used to misappropriate corporate funds; and plug these up in good time. However, inspite of tight controls fraudulent misappropriations do occur. Here we look at a possible combination of a few interesting methods of inquiry, both ancient and modern, which may aid investigative accountants in tracking down the perpetrators of corporate frauds by correctly following the ‘dirty money trail’.
Bibtex:
@article{,
author = {Sukanto Bhattacharya},
year = {2002},
title = {From Kautilya to Benford – Trends in Forensic and Investigative Accounting},
journal = {Bond Business School Publications},
volume = {Paper 60},
url = {http://epublications.bond.edu.au/cgi/viewcontent.cgi?article=1062&context=business_pubs}
}
Reference Type: E-Print
Subject Area(s): Accounting