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Forensic Accounting

What is Forensic Accounting?

"Forensic accounting is a specialized area of the accounting industry, and often involves the detailed analysis of complex financial information to investigate fraud and misconduct, recover assets and reduce exposure to white collar crime and other irregularities. Forensic accountants also often appear as expert witnesses in civil and criminal trials or other dispute resolution forums."

Quoted from: Marais, P. (2010).Forensic accounting. In W. Visser et al., The A to Z of corporate social responsibility. Hoboken, NJ: Wiley. Retrieved from


This guide was originally developed by Carol Thurston West.