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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. DOI: Not available at this time.



Abstract: 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’


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Reference Type: Conference Paper

Subject Area(s): Accounting