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Sage Social Science Thesaurus

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... > social science subjects > business and management > finance > financial management > accounting (finance) > international accounting > forensic accounting
... > social science subjects > criminology and criminal justice > criminology > white-collar and corporate crime > criminology and justice > investigation techniques > forensic accounting
... > social science subjects > criminology and criminal justice > criminology > law enforcement > investigation techniques > forensic accounting

Preferred term

forensic accounting  

Definition

  • Forensic accounting has historically referred solely to the application of accounting skills, tests, and principles to financial books and records when litigation is anticipated. Since the 1970s, though, thousands of accountants, auditors, and investigators have become involved in such undertakings and, accordingly, the use of the term has broadened. [Source: Encyclopedia of Law Enforcement; Forensic Accounting]

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https://concepts.sagepub.com/social-science/concept/forensic_accounting

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