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