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Cited by 120Accounting and Financial ManagementAccounting Education and CareersAuditing, Earnings Management, Governance

The DOI matches its Crossref record; 59 of the 60 references it cites were found in a registry or an index.

Strengths and weaknesses of forensic accounting: an implication on the socio-economic development

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Alshurafat, Hashem, Al Shbail, Mohannad Obeid, Mansour, Ebrahim·2021·Journal of Business and Socio-economic Development
DOI 10.1108/jbsed-03-2021-0026
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Abstract

Purpose This review aims to provide an understanding of the strengths and weaknesses of forensic accounting education and profession. Design/methodology/approach This paper reviews published forensic accounting studies to explore forensic accounting strengths and weaknesses. Findings The strengths of forensic accounting are its benefits to students and accounting professionals, the significant need and increasing demand, the new career channels and the reduction of fraud. The weakness factors are the lack of regulation, the lack of control over the profession entry, the lack of agreement on how to teach forensic accounting, the lack of specialized research journals, the misconception of its intrinsic aim, the lack of highly qualified practitioners and educators and the lack of public recognition and occupation reputation. Practical implications It is hoped that this structured investigation of the factors relevant to the current and future status of forensic accounting education and profession will provide a sufficient overview of the critical issues and concerns that are important to be known for understanding and advancing the vital application of forensic accounting on the Socio-Economic Development. It is anticipated that this paper has an impact on future policy that ultimately contributes to improving business and limit fraud incidents, thus, it can contribute to business and socio-economic development. Originality/value The literature on forensic accounting is extensive and varied. However, there is a lack of comprehensive understanding of the strengths and weaknesses of forensic accounting. This study provided policymakers with a comprehensive understanding of forensic accounting.

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Citations

Cites

Research works printed but not linked: 17

  1. 2019, Essentials of Forensic Accounting
  2. Crumbley, L. (2019), “Forensic accounting is more than just fraud”, available at: https://www.researchgate.net/publication/338084263_Forensic_Accounting_Is_More_Than_Just_Fraud (accessed 1 September 2020).
  3. 2004, Forensic accounting education: a survey of academicians and practitioners, Journal of Forensic Accounting, 11, 181
  4. 2016, The valuation of economic damages: a case study for the forensic accountant, Journal of Forensic and Investigative Accounting, 8, 338
  5. 2017, An investigation of the factors that impact the perceived value of forensic accounting certifications, Journal of Forensic and Investigative Accounting, 9, 637
  6. 2018, Using a forensic accounting novel to increase student engagement with accounting ethics and the profession, Journal of Forensic and Investigative Accounting, 10, 250
  7. 2014, Finding the hidden cash of a real estate developer, American Journal of Family Law, 28, 117
  8. 2015, The incremental benefit of a forensic accounting course to creativity, Journal of Forensic and Investigative Accounting, 8, 157
  9. 2015, Asset misappropriation schemes: short cases for use in the classroom, Journal of Forensic and Investigative Accounting, 7, 340
  10. 2010, A preliminary investigation of the necessary skills, education requirements, and training requirements for forensic accountants, Journal of Forensic and Investigative Accounting, 2, 30
  11. 2008, Systematic Reviews in the Social Sciences: A Practical Guide
  12. 2016, Forensic accounting education and practice: insights from China, Journal of Forensic and Investigative Accounting, 8, 106
  13. 2014, An examination of the availability and composition of forensic accounting education in the United States and other countries, Journal of Forensic and Investigative Accounting, 6, 1
  14. 2015, A comparison of US forensic accounting programs with the national institute of justice funded model curriculum, Journal of Forensic and Investigative Accounting, 7, 144
  15. 2017, Using the classroom to assist students to find their fit in the forensic accounting profession, Journal of Forensic and Investigative Accounting, 9, 724
  16. 2016, Current availability of forensic accounting education and state of forensic accounting services in Hong Kong and mainland China, Journal of Forensic and Investigative Accounting, 8, 515
  17. 2019, Accounting Principles

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Metadata

Authors
Alshurafat, H., Al Shbail, M. O., & Mansour, E.
Affiliations
Hashemite University (JO)
Corresponding author
Mansour, Ebrahim
ORCID
Venue
Journal of Business and Socio-economic Development
Publisher
Emerald
Published
2021-07-02
Volume
1
Issue
2
Pages
135-148
ISSN
  • 2635-1374 (ISSN-L)
  • 2635-1692
DOI
10.1108/jbsed-03-2021-0026
OpenAlex
W3173294750
Cited by
119
References
60
Citations by year
2026: 12 · 2025: 12 · 2024: 34 · 2023: 32 · 2022: 24 · 2021: 5
FWCI
39.88
Type
journal article
Language
en
Open access
Licence
Locations
  • Journal of Business and Socio-economic Development (publishedVersion, cc-by)
  • DOAJ (DOAJ: Directory of Open Access Journals) (submittedVersion)
Topics
  • Social Sciences › Business, Management and Accounting › Accounting › Accounting and Financial Management
  • Social Sciences › Business, Management and Accounting › Accounting › Accounting Education and Careers
  • Social Sciences › Business, Management and Accounting › Accounting › Auditing, Earnings Management, Governance
Keywords
forensic accounting, forensic accounting education, fraud reduction, professional regulation, career opportunities, socio-economic development, accounting education

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