Is Forensic Accounting in the United States Becoming a Profession
Year: 2012
Type: preprint
Abstract: Public accounting in the United States is a profession not only because it is defined as a profession by statute, but because it also fulfills a significant number of sociological criteria to be accepted as a profession. The recent increase in the demand for forensic accountants has resulted in a significant growth in the number of certifications in forensic accounting and also the number of corporations issuing certifications in forensic accounting. Forensic accounting is often referred to as a niche within the public accounting profession. But forensic accounting exhibits many of the same characteristics of a profession as public accounting. This article explores the possibility of forensic accounting as a profession in its own right.
Source: SSRN Electronic Journal
Author: Wm. Dennis Huber
Institution: Nova Southeastern University
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W2160491710