Forensic Accounting: The Emergence and Evolution of a Profession

Abstract

In today’s complex business landscape, where financial crimes continue to proliferate, the paper explores the factors that have contributed to the evolution and growth of the forensic accounting profession, shedding light on forensic accountants as key players in identifying, investigating, and preventing fraudulent activities. This article delves into the history of forensic accounting, tracing its evolution from antiquity to the modern era. It explores significant milestones and pivotal moments that have shaped the field over the centuries. Citing various authors and their contributions, this paper provides a comprehensive overview of how forensic accounting has developed into a vital discipline in the world of accounting and finance, law enforcement, and justice.

Keywords

• forensic accounting
• litigation
• investigations
• frauds
• evidence