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会计论文代写 Overview Of Forensic Accounting In Malaysia








Corporate financial scandals like the often cited Enron and WorldCom cases of the last few years is a wake-up call to the accounting profession and has rejuvenated the interest in forensic accounting. Increasing government regulations and pressures from other stakeholders has made businesses acutely aware of the consequences of employees’ misdeeds and inadequate internal controls. Companies are now beginning to be more determined than ever to ensure their operations are above board and in no way connected with illegal activities. This resulted in a steadily growing demand for professionals trained in the art of detecting, correcting and preventing fraud as well as deceptive accounting practices.

In the US, the considerable growth of forensic accounting careers can be seen when many universities started offering forensic accounting related courses. Also, many professional organisations and associations are promoting fraud examination and forensic accounting. Further, the three of the top six accounting niche services fall within the forensic accounting area: business valuations, litigation support and forensic/fraud (Covaleski, 2003). To the knowledge of the authors so far, only one institution of higher learning in Malaysia has offered forensic accounting course at the postgraduate level. This study therefore attempts to seek views from practitioners regarding the development and future prospect of forensic accounting career in Malaysia.

The remainder of this paper is structured as follows. The next section will explain the background of forensic accounting. The third section discusses the research methodology in the study. The forth section presents the findings and followed by the conclusion in the final section.