Role of Forensic accounting in India

Registration ID: IJNRD_188879

Published ID: IJNRD2303210

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Percy Bose B

Corporate frauds and Scams, Forensic Accounting, Forensic accountant, White-collar crimes.

The growing complexities of business and commercial operations, the financial irregularities and also increase of the mindless obsession for profit maximization at any cost when carried to any extreme can lead to failures like SATYAM, ENRON; WORLDCOM has extreme negative impact on the survival and growth of any economic entity. There are no appropriate conventional accounting and auditing procedures that can provide absolute assurance in preventing and detecting all fraudulent financial reporting. The idea of forensic accounting has gained popularity in India due to an unchecked rise in corporate frauds, financial reporting discrepancies, and other white-collar crimes. Forensic accounting has become a relatively new and successful instrument to accountants to uncover errors and malpractices in the accounting industry. Forensic accounting detects and prevents corporate frauds and scams. Forensic accounting has recently acquired popularity in India due to the sharp rise in white-collar crimes and the notion that our policing agencies lack the expertise to uncover frauds. The corporate framework, numerous provisions, and the application of forensic accounting in examining corporate frauds scams in India are the main topics of this research. This research is an exploratory and theoretical in nature and attempts to highlight the scope and the modus operandi of forensic accounting in the back drop of rising corporate frauds in India.

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Percy Bose B (March-2023). Role of Forensic accounting in India. INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT, 8(3), c56-c67. https://ijnrd.org/papers/IJNRD2303210.pdf

Volume 8 Issue 3, March-2023

Pages : c56-c67

Paper Reg. ID: IJNRD_188879

Published Paper Id: IJNRD2303210

Research Area: Commerce

Author Type: Indian Author

Country: Bengaluru, Karnataka, India

Published Paper PDF: https://ijnrd.org/papers/IJNRD2303210.pdf

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