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Bhattacharya, S (2002)

From Kautilya to Benford – Trends in Forensic and Investigative Accounting

9th World Congress of Accounting Historians, Deakin University

ISSN / ISBN: 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 not available at this time.


Reference Type: Conference Paper

Subject Area(s): Accounting