The Role of the Forensic Accounting Expert in the Prevention of Combating Corruption and Economic Crime

Crime and the institutional management of crime has become a leading topic in research, practice and education. According to various studies, detection of crimes happens by accident almost every year. Systematic detection is obviously still lacking considerably. The effectiveness of the fight aga...

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Main Authors: Andreea Cristina Savu, Raluca Mihaela Mircea (Boharu), Cristina Gabriela Vasciuc (Săndulescu)
Format: Article
Language:English
Published: Ovidius University Press 2022-12-01
Series:Ovidius University Annals: Economic Sciences Series
Subjects:
Online Access:https://stec.univ-ovidius.ro/html/anale/RO/2022-issue2/Section%205/29.pdf
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author Andreea Cristina Savu
Raluca Mihaela Mircea (Boharu)
Cristina Gabriela Vasciuc (Săndulescu)
author_facet Andreea Cristina Savu
Raluca Mihaela Mircea (Boharu)
Cristina Gabriela Vasciuc (Săndulescu)
author_sort Andreea Cristina Savu
collection DOAJ
description Crime and the institutional management of crime has become a leading topic in research, practice and education. According to various studies, detection of crimes happens by accident almost every year. Systematic detection is obviously still lacking considerably. The effectiveness of the fight against money laundering depends to a large extent on the organization of the problem of the system of collection, processing and use of information in the sphere of monitoring activities, which are necessary for detection, prevention of financial crime. The purpose of this article is to highlight the need to expand the accountant's area of competence by combining accounting and forensic investigation techniques, which will be a prerequisite in discovering and combating tax fraud. The essence of financial investigations as a practical activity consists in the application of a complex of knowledge of applied economics for the identification and elimination of different types of crimes.
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spelling doaj.art-f54794a3f531429c8c8ed69c70cb6d7a2023-02-22T08:45:07ZengOvidius University PressOvidius University Annals: Economic Sciences Series2393-31272022-12-01XXII210211026The Role of the Forensic Accounting Expert in the Prevention of Combating Corruption and Economic CrimeAndreea Cristina Savu 0Raluca Mihaela Mircea (Boharu)1Cristina Gabriela Vasciuc (Săndulescu) 2“Valahia” University of Targoviste, Romania “Valahia” University of Targoviste, Romania “Valahia” University of Targoviste, Romania Crime and the institutional management of crime has become a leading topic in research, practice and education. According to various studies, detection of crimes happens by accident almost every year. Systematic detection is obviously still lacking considerably. The effectiveness of the fight against money laundering depends to a large extent on the organization of the problem of the system of collection, processing and use of information in the sphere of monitoring activities, which are necessary for detection, prevention of financial crime. The purpose of this article is to highlight the need to expand the accountant's area of competence by combining accounting and forensic investigation techniques, which will be a prerequisite in discovering and combating tax fraud. The essence of financial investigations as a practical activity consists in the application of a complex of knowledge of applied economics for the identification and elimination of different types of crimes. https://stec.univ-ovidius.ro/html/anale/RO/2022-issue2/Section%205/29.pdfthe accounting expertinvestigationeconomic crimetax fraud
spellingShingle Andreea Cristina Savu
Raluca Mihaela Mircea (Boharu)
Cristina Gabriela Vasciuc (Săndulescu)
The Role of the Forensic Accounting Expert in the Prevention of Combating Corruption and Economic Crime
Ovidius University Annals: Economic Sciences Series
the accounting expert
investigation
economic crime
tax fraud
title The Role of the Forensic Accounting Expert in the Prevention of Combating Corruption and Economic Crime
title_full The Role of the Forensic Accounting Expert in the Prevention of Combating Corruption and Economic Crime
title_fullStr The Role of the Forensic Accounting Expert in the Prevention of Combating Corruption and Economic Crime
title_full_unstemmed The Role of the Forensic Accounting Expert in the Prevention of Combating Corruption and Economic Crime
title_short The Role of the Forensic Accounting Expert in the Prevention of Combating Corruption and Economic Crime
title_sort role of the forensic accounting expert in the prevention of combating corruption and economic crime
topic the accounting expert
investigation
economic crime
tax fraud
url https://stec.univ-ovidius.ro/html/anale/RO/2022-issue2/Section%205/29.pdf
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