Editor’s note: The following case study is excerpted from The 2014 AICPA Survey on International Trends in Forensic and Valuation Services. Although the buzz about Big Data has certainly been growing, ...

A new academic study examines whether forensic accountants exercised due diligence in investigating the corporations that issued their certifications prior to obtaining their certifications.

The following case study is a hypothetical scenario based on broad and varied investigation and attendance experience. Any resemblance to ongoing or previous incidents is entirely unintended and ...

This article explains how forensic accounting has exposed major corporate frauds that escaped traditional audits. The key takeaway is that investigative accounting is now essential for fraud detection ...