Components of Forensic Accounting Skills: Professionalism Perspective

Abstract

Accounting scandals are increasing gradually resulting in requirement of more critical thinking profession of forensic accounting skills. This study was conducted through interviews of 16 practicing accountants from Bangladesh. When it comes to fraud prevention and detection there are certain critical accounting skills which are essential in the profession. The implications of this study could lead to an identification of these specific skills leading to reduction in fraud and fraudulent activities in the financial statements of the Bangladeshi organizations.