Forensic accounting: A new dynamic approach to investigate fraud cases Dr. Yadav Sudhir*, Dr. Yadav Sushama** *Guest Lecturer, Department of Criminology and Forensic Science, Dr. Hari Singh Gaur University **Ph.D., Faculty of Commerce, Banaras Hindu University, Varanasi (U.P.), India Online published on 4 September, 2013. Abstract Forensic accounting is simply a specialty field within the broader arena of accounting. It is the use of professional accounting skills in matters involving potential or actual civil or criminal litigation, including, but not limited to, generally acceptable accounting and audit principles; the determination of lost profits, income, assets, or damages; evaluation of internal controls; fraud; and any other matter involving accounting expertise in the legal system. The main aim of this article is to discuss frauds and their investigation as well as the role and importance of forensic accounting and a forensic accountant in detecting frauds. Top Keywords Forensic Accounting, Forensic Accountants, Frauds, Auditing, Law, Accounting. Top |