perspective on forensic accounting profession in India
Year: 2025
Type: article
Abstract: Trust in Financial Statement is being lost, and this is happening on a frequent basis since early 1990s where users doubt audited Financial Statements. This causes audit expectation gap where stakeholders becomes unhappy and thus to provide solution Forensic Accounting Professionals comes up. Imagine a suspicious transaction buried amongst thousands of legitimate ones. Forensic Accounting Professionals use various methods and techniques to find out the root cause of these frauds and prepare a report which can be presented in the court of law as evidence. Imagine a world where chasing criminals doesn't involve high-speed chases and dramatic shootouts. Instead, the pursuit unfolds in a quiet room, a forensic accountant meticulously dissecting financial records. The realm of forensic accounting profession in India is a field where financial expertise transforms into a potent weapon against financial crime. Authors also highlights through case studies application of this new profession in Indian perspective.
Authors: C.A. Rajashik Sen, Sreemoyee Guha Roy
Institution: St. Xavier's College (Autonomous), Kolkata
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W4408253354