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...
Main Authors: | , , |
---|---|
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 |
_version_ | 1797900462329954304 |
---|---|
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. |
first_indexed | 2024-04-10T08:46:24Z |
format | Article |
id | doaj.art-f54794a3f531429c8c8ed69c70cb6d7a |
institution | Directory Open Access Journal |
issn | 2393-3127 |
language | English |
last_indexed | 2024-04-10T08:46:24Z |
publishDate | 2022-12-01 |
publisher | Ovidius University Press |
record_format | Article |
series | Ovidius University Annals: Economic Sciences Series |
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 |
work_keys_str_mv | AT andreeacristinasavu theroleoftheforensicaccountingexpertinthepreventionofcombatingcorruptionandeconomiccrime AT ralucamihaelamirceaboharu theroleoftheforensicaccountingexpertinthepreventionofcombatingcorruptionandeconomiccrime AT cristinagabrielavasciucsandulescu theroleoftheforensicaccountingexpertinthepreventionofcombatingcorruptionandeconomiccrime AT andreeacristinasavu roleoftheforensicaccountingexpertinthepreventionofcombatingcorruptionandeconomiccrime AT ralucamihaelamirceaboharu roleoftheforensicaccountingexpertinthepreventionofcombatingcorruptionandeconomiccrime AT cristinagabrielavasciucsandulescu roleoftheforensicaccountingexpertinthepreventionofcombatingcorruptionandeconomiccrime |