Introduction
The most famous forensic investigators of all time, Quincy and Sherlock Holmes made television series success from scandal, manipulation, and investigation. ... Specialization in forensic accounting has changed the stereotypical accountant character. Forensic accountants require a suspicious mind and reject the face value of financial records. The greatest tax evasion artist of all time, Al Capone, could not have been caught without the help of accounting investigators and IRS forensic specialists. ... The accounting firms are beginning to place importance on the combination of accounting and investigative analysis, known as forensic accounting. This paper focuses on forensic accounting and the different types of corporate-forensic investigations with relation to recent events. An objective position of a typical accounting auditor is compared to the forensic specialist’s subjective position.
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