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The past, present, and future (?) of crime-related forensic accounting methodology

Timothy J. Louwers (School of Accounting, James Madison University, Harrisonburg, Virginia, USA)

Accounting Research Journal

ISSN: 1030-9616

Article publication date: 6 July 2015

3103

Abstract

Purpose

The purpose of this paper is to explore the origins of crime-related forensic accounting methodology in the USA.

Design/methodology/approach

The author describes how these early methods have evolved through the use of technology.

Findings

The author also discusses the next generation of crime-related forensic accounting tools and techniques which, although in limited use today, will grow to widespread use in the near future.

Originality/value

This viewpoint is a summary of a presentation made at the 3rd National Forensic Accounting Teaching and Research Symposium held at the Queensland University of Technology on February 10, 2014.

Keywords

Citation

Louwers, T.J. (2015), "The past, present, and future (?) of crime-related forensic accounting methodology", Accounting Research Journal, Vol. 28 No. 1, pp. 4-9. https://doi.org/10.1108/ARJ-04-2015-0047

Publisher

:

Emerald Group Publishing Limited

Copyright © 2015, Emerald Group Publishing Limited

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