The past, present, and future (?) of crime-related forensic accounting methodology. Issue 1 (6th July 2015)

• Record Type: Journal Article
• Authors: Wm. Dennis Huber, Dr; Louwers, Timothy J.
• Is Part Of: Accounting research journal. Volume 28:Issue 1(2015)
• Page Start: 4
• Page End: 9
• Publication Date: 2015-07-06
• Subjects: Accounting -- Periodicals; Investments -- Periodicals; 657.072
• DOI: 10.1108/ARJ-04-2015-0047
• Languages: English
• ISSNs: 1030-9616

Abstract

<abstract> <title> <x content-type="archive" xml:space="preserve">Abstract</x> </title> <sec> <title content-type="abstract-heading">Purpose</title> <p> – The purpose of this paper is to explore the origins of crime-related forensic accounting methodology in the USA. </p> </sec> <sec> <title content-type="abstract-heading">Design/methodology/approach</title> <p> – The author describes how these early methods have evolved through the use of technology. </p> </sec> <sec> <title content-type="abstract-heading">Findings</title> <p> – 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. </p> </sec> <sec> <title content-type="abstract-heading">Originality/value</title> <p> – 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.</p> </sec> </abstract>