Evolving Roles of Accountants as Resources for Greater Accountability in Financial Reporting, Legislative and Judicial Processes

Value Relevance of Accounting Information in Capital Markets IGI Global Publications 2016

5 Pages Posted: 11 Nov 2015 Last revised: 14 Dec 2016

See all articles by Marianne Ojo D Delaney PhD

Marianne Ojo D Delaney PhD

American Accounting Association; Centre for Innovation and Sustainable Development (CISD); Centre for Innovation and Sustainable Development (CISD)

Jeanette Van Akkeren

Queensland University of Technology

Date Written: November 10, 2015

Abstract

Jeanette Van Akkeren, Sherrena Buckby, Kim MacKenzie ("A Metamorphosis of the Traditional Accountant: An Insight into Forensic Accounting Services in Australia") argue that there remains some confusion on what constitutes the role of a forensic professional.

It is very well the case that clarity of the definition of what constitutes the role of a forensic professional is crucial to determining how effectively such a role can be harnessed. As well as exploring the various roles undertaken by forensic accountants based in the US and other selected common law jurisdictions, this publication aims to contribute to the extant literature on how the role of a forensic professional can be effectively utilized and applied, both from common law and comparative based perspectives - which involve selected jurisdictions that constitute the focus of this study.

In so doing it also highlights how a greater degree of accountability and transparency can be introduced into the financial reporting, as well as legal process.

Keywords: accountability, transparency, common law systems, forensic accounting

Suggested Citation

Ojo D Delaney PhD, Marianne and Van Akkeren, Jeanette, Evolving Roles of Accountants as Resources for Greater Accountability in Financial Reporting, Legislative and Judicial Processes (November 10, 2015). Value Relevance of Accounting Information in Capital Markets IGI Global Publications 2016, Available at SSRN: https://ssrn.com/abstract=2688719 or http://dx.doi.org/10.2139/ssrn.2688719

Marianne Ojo D Delaney PhD (Contact Author)

American Accounting Association ( email )

5717 Bessie Drive
Sarasota, FL 34233-2399
United States

Centre for Innovation and Sustainable Development (CISD) ( email )

United States

Centre for Innovation and Sustainable Development (CISD) ( email )

United States

Jeanette Van Akkeren

Queensland University of Technology ( email )

2 George Street
Brisbane, Queensland 4000
Australia

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