Centro de Documentação da PJ
Analítico de Periódico
CD 335
Forensic accounting tools for fraud deterrence [Recurso eltrónico] : a qualitative approach / Alberto Clavería Navarrete, Amalia Carrasco Gallego
Journal of Forensic Crime, Vol. 30, n. 3 (2023), p. 840-854
Ficheiro de 210 KB em formato PDF.
CRIME ECONÓMICO, FRAUDE FINANCEIRA, CRIME DE COLARINHO BRANCO, CORRUPÇÃO, INVESTIGAÇÃO CRIMINAL
Purpose – The purpose of this paper is to understand if forensic accounting techniques and tools could contribute to the deterrence of fraud in financial statements, considering the expertise of forensic accountant on ex post activities and that the traditional mechanisms to prevent this type of fraud have not been sufficient to stop the impact on companies, investors, auditors, employees and on society in general. Design/methodology/approach – This research was carried out using a qualitative exploratory study with a phenomenological approach conducted through in-depth interviews with professional experts in the forensic field. Findings – The findings confirm that the use of forensic accounting techniques and tools could contribute to the prevention of fraud in financial reporting not only when the risk of fraud has been materialized. Similar studies, about fraud prevention addressing the situation under a qualitative approach from the perspectives of its protagonists, have not been observed in the bibliographical review, so this research contributes to
expanding the scientific research, the study and practice of forensic accounting. Originality/value – From a business management perspective, this study contributes a paradigm shift from the traditional ex post forensic auditing activity toward an ex ante activity to improve management control systems within organizations anywhere in the world. Because this study is guided to prevent
fraudulent financial statements, other fraud categories such as misappropriation or corruption could be addressed in other studies and various countries.
