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Forensic Accountants, Codes of Ethics and Forensic Accounting Corporations

Authors: Wm. Dennis Huber;

Forensic Accountants, Codes of Ethics and Forensic Accounting Corporations

Abstract

A survey reveals that a significant number of forensic accountants believe it is important that corporations that issue certifications in forensic accounting be not-for-profit and that these corporations have a duty to disclose their legal status. However, there are for-profit forensic accounting corporations that do not disclose their legal status. Not surprising given this failure to disclose, a significant number of forensic accountants do not know the legal status of the corporations that issued their certifications and many incorrectly believe that the corporations that issued their certifications are not-for-profit. The survey also found that, while most forensic accountants believe it is important that forensic accounting corporations have a procedure for enforcing compliance with their Codes of Ethics, many forensic accountants hold certifications from corporations that either do not have a Code of Ethics or do not have a procedure for enforcing their Codes. Recommendations are made for the forensic accounting profession to adopt and enforce a uniform Code of Ethics and for all forensic accounting corporations to increase transparency by disclosing their legal status. This is the working paper version of the paper that was published in Journal of Forensic Studies in Accounting and Business, 5(1), pp. 70-101. Fall 2013.

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
2
Average
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