(AICPA), Forensic accounting services..."generally involve the application of specialized knowledge and investigative skills … for use by a court of law. Forensic accounting services include dispute resolution, litigation support, bankruptcy support …

accounting environment, lack of executive capacity, the unsatisfactory performance of the Public accounts committee (PAC) and …, bestirring the PAC to be alive to its responsibilities and improving the accounting environment …

The purpose of this paper is to discuss the state of forensic accounting in the United States as part of a series … comparing forensic accounting in Anglo-American countries. For comparative purposes it is necessary first to establish the legal …, geographic, political, and economic background of forensic accounting in the U.S. This is followed by a review of the …

's role in the larger context of the professionalization of the accounting discipline in the U.S …

Accounting profession is traditional profession and accounting rules and principles have been established and are the … innovations are not bypassing the accounting profession either. Challenges for the accounting profession are reflected in the need … accounting rules and principles. The aim of this paper is to analyze and systematize the key challenges that digitalization …

outputs would have received the highest grades, especially in accounting where outputs from journals such as Critical … Perspectives on Accounting, which are highly rated in the ABS Guide, appear to have been downgraded by the RAE panel. The alleged … bias against accounting in the ABS Guide rests on a particular interpretation of citation impact factors for journals, and …

International Accounting Standards Board [IASB] issued an exposure draft [ED] for a new conceptual framework [CF] of financial … stated objectives of the CF. This arises from failures to create a CF that is the overarching authority for accounting …