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International Journal of Accounting Research

CORPORATE GOVERNANCE AND FORENSIC ACCOUNTANTS’ ROLE: GLOBAL REGULATORY ACTION SCENARIO

Madan Lal Bhasin
Professor, Department of Accounting & Finance, Bang College of Business, KIMEP University , Almaty, Republic of Kazakhstan
Abstract :

An  increasing number  of  researchers  are  finding  that ‘ poor’ corporate governance  (CG)  is  a  leading  factor  in  poor  performance,  manipulated financial reports, and unhappy stakeholders. Corporations and regulatory bodies are now trying to analyse and correct any existing defects in their reporting   system.   In   the   current   reporting   environment,   forensic accountants are in great demand for their accounting, auditing, legal, and investigative  skills. Forensic  accountants are positioned  to  explore  the design of CG systems, the role of the financial reporting system in CG, the effect  of  the  governance  board  on  employee  and  managerial  behaviour, and the efficacy of the internal control systems . As part of the governance committee, Forensic  Accountants can  make  significant  contributions in the area of CG, fraud prevention and investigation, creating positive work environment,  establishing  effective  lines  of  communication  and  vigilant oversight.  An  attempt  is  also  made hereto  portray  global  regulatory action scenario undertaken by leading bodies to prevent corporate frauds  and  improve  CG  through  accounting  reforms.  In  nutshell,  the Forensic Accountant is “a blood - hound of book - keeping.”

Keywords :
Corporate governance, forensic accounting, forensic accountant, global regulatory action scenario .

Date Deposited : 31 Mar 2016 14:30

Last Modified : 31 Mar 2016 14:30

Official URL: http://www.omicsonline.com/open-access/ArchiveIJAR/ijar-archive.php?month=January&&year=2013

Volume 1, Number 1, January 2013

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