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Asian Journal of Research in Business Economics and Management
Year : 2018, Volume : 8, Issue : 4
First page : ( 42) Last page : ( 51)
Online ISSN : 2249-7307.
Article DOI : 10.5958/2249-7307.2018.00035.X

A Study on Awareness of Forensic Accounting among Chartered Accountants

Muraleedharan Sreelakshmi*, Deepshikha Rani**, Dr. Kumar Kavitha Jaya***

*Research Scholar, Christ University, India. sreelachu95@gmail.com

**Research Scholar, Christ University, India. rani.deepshikha@mcom.christuniversity.in

***Associate Professor, Christ University, India. kavitha.arjunan@christuniversity.in

Online published on 11 April, 2018.

Abstract

Forensic Accounting has emerged as a new dimension to accounting and auditing. This study aims to find out the awareness level among chartered accountants in Bangalore with respect to forensic accounting and also analyses various perceptions as to whether forensic accounting should be included as a specialised subject in the curriculum of aspiring accountants. The study has revealed that the awareness level with respect to forensic accounting is surprisingly too low among the chartered accountants and that very few firms have forensic accountants. The awareness level has significant relationship with the experience of the accountants as well as the size of the firm in which they are employed. The study also focuses on forensic accounting as a career option and its benefits.

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Keywords

Forensic accounting, fraud risk, embezzlement, cost-benefit, specialisation.

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