forensic accounting research paper topics

49 Forensic Accounting Essay Topic Ideas & Examples

🏆 best forensic accounting topic ideas & essay examples, 💡 most interesting forensic accounting topics to write about, 🔎 good research topics about forensic accounting.

• Forensic Accounting and Cyber Security The recent trend of increased exposure due to the access of extended financial and fraud concerns by social media and the internet has necessitated the need to curb the tendency.
• Financial Statement Analysis & Forensic Accounting A review of the ratios shows that the earnings of the company can adequately cover the interest expense. The results show that the profitability is erratic and needs to be observed over a period of […]
• Future of Forensic Accounting With Regards to Computer Use and CFRA There are different types of accounting; they include management accounting, product control, social accounting, non assurance services, resource consumption accounting, governmental accounting, project accounting, triple accounting, fund accounting and forensic accounting among others.
• Fraud Auditing and Forensic Accounting In the Olympus case, the top executives of the company conspired to hide company losses from the shareholders and the public for 13 years.
• Forensic Accounting: Healthsouth Healthcare Providers This paper discusses the concept of forensic accounting and analyses the case of Healthsouth healthcare providers in the light of the use of forensic accounting to unravel and prosecute the case.
• Forensic Accounting Fraud and Audit Investigation Risk Assessment: The audit will identify and investigate accounting and reporting issues that may be considered as high, medium and low risks areas and may result in material misstatement Process Compliance: The audit will ascertain […]
• Forensic Accounting in Organizations In the courts, a forensic accountant unravels the evidence linked to financial fraud by testifying. Moreover, a forensic accountant has to support the evidence produced in the court.
• Forensic Accountant Job Profile: Characteristics and Skills That is why, it is important to focus on the most important skills necessary for realizing the internal control within the company in relation to financial issues and to determine the legal responsibility of forensic […]
• Accounting: The Forensic Accounting Who Fought White Collar Crime
• Considering Forensic Accounting as a Profession
• Forensic Accounting: Career Paths and Job Outlook
• Forensic Accounting and Your Organization
• The Importance and Implications of Forensic Accounting in the Financial World
• Using Forensic Science to Identify Criminals
• Inattentional Blindness and Its Relevance to Teaching Forensic Accounting and Auditing
• Legal Responsibility of the Forensic Accountants’ Services
• Strengths and Weaknesses of Forensic Accounting
• Forensic Accounting and the Calculation of Commercial Damages
• Forensic Accounting and the Law: The Forensic Accountant in the Capacity of an Expert Witness
• Forensic Accountants Must Possess Accounting
• Cases in Which Forensic Accountants Provided Vital Evidence
• Forensic Accounting and Income Recognition Procedures
• A Successful Career Transition to Forensic Accounting
• Forensic Accounting and Fraud Examination
• Forensic Accountants and Their Role
• A Comparison of Forensic Accounting Corporations’ Codes of Ethics and Standards of Practice
• Description of Forensic Accounting
• Major Forensic Accounting Careers
• Critical Thinking About Forensic Accounting
• Forensic Accounting and Fraud: A Review of Literature and Policy Implications
• Forensic Accounting Money Laundering and Organized Finance
• Forensic Accounting and the Calculation of Personal Injury Damages
• Corporate Failure and Forensic Accounting
• Roles of the Forensic Accountant in the Court
• Forensic Accounting Syllabus
• Forensic Accounting and the Use of Technology
• The Relationship Between Forensic Accounting and Terrorism
• The Past, Present, and Future of Forensic Accounting
• Forensic Accounting Goldman Sachs Securities Fraud Case
• Disadvantages of Forensic Accounting
• Forensic Accounting and Intellectual Property Infringement
• Fraud and Forensic Accounting Investigation
• Assurance and Forensic Accounting to Students
• Forensic Accounting: Hidden Balance of Payments of the Philippines
• Skillset for Forensic Accounting
• Forensic Accounting: The Field of Accounting
• Bank Secrecy Laws and Tax Havens: Expanding Areas and Possible Roles for Computer Forensic Accounting
• Forensic Accounting: What Is Forensic Auditing?
• Business Failure Ideas
• Auditing Paper Topics
• Nonprofit Organizations Paper Topics
• Crime Prevention Research Topics
• Risk Assessment Questions
• Crime Ideas
• Managerial Accounting Research Ideas
• CyberCrime Topics
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• Chicago (N-B)

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An Overview of Forensic Accounting and Its Effectiveness in the Detection and Prevention of Fraud

• First Online: 27 August 2023

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• Isabella Lucuț Capraș 2 &
• Monica Violeta Achim 2  

Part of the book series: Contributions to Finance and Accounting ((CFA))

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5 Citations

The main purpose of this study is to determine whether forensic accounting is an effective tool for preventing fraud. To conduct a comprehensive analysis, the research examines three aspects: the skills and attributes of a forensic accountant, the techniques used in forensic accounting, and the challenges and opportunities in the development of the forensic accounting profession. The study’s sample includes 30 articles that were critically reviewed using a combination of systematic and traditional literature review methods. The main findings of the study suggest that the abilities and skills, as well as the techniques used in forensic accounting, make this function an effective tool in detecting and preventing fraud; however, they require more attention from academic institutions and specialized bodies that train accounting experts. Moreover, forensic accounting must be recognized as an independent profession. This study can assist businesses and policymakers in improving fraud detection and prevention methods. Furthermore, it can be used in schools to enhance accounting and audit curricula. The study has a social implication because it helps in the prevention and detection of fraud and discusses the forensic accounting profession.

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What Do We Know About Forensic Accounting? A Literature Review

Forensic Accounting and Cybersecurity: A Literature Review Paper

Literature review reviewing literature about the role of forensic accounting in detecting and preventing fraud in financial statements.

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Acknowledgement

This work was supported by a grant of the Romanian Ministry of Education and Research, CNCS - UEFISCDI, project number PN-III-P4-ID-PCE-2020-2174, within PNCDI III.

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Capraș, I.L., Achim, M.V. (2023). An Overview of Forensic Accounting and Its Effectiveness in the Detection and Prevention of Fraud. In: Achim, M.V. (eds) Economic and Financial Crime, Sustainability and Good Governance. Contributions to Finance and Accounting. Springer, Cham. https://doi.org/10.1007/978-3-031-34082-6_13

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Topics and methods in forensic accounting research

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Research output : Contribution to journal › Article › peer-review

Purpose: The purposes of this paper are to highlight those topics of forensic accounting that have received little or no attention in the forensic accounting research that has been published in forensic accounting research journals; discover what research methods have been most commonly used; and identify research methods that have been infrequently used. Design/methodology/approach: This is a descriptive research study that explores the topics and methods used in forensic accounting research published in forensic accounting journals. Findings: Fraud and quantitative methods make up the largest percentage of topics and research methods published in forensic accounting journals. Research limitations/implications: Limited to forensic accounting journals. Results suggest forensic accounting researchers are using mimetic topics and methods of accounting research. The absence of diversity in forensic accounting research topics and methods has the potential to compromise the overall contribution of forensic accounting research. Practical implications: This paper identifies gaps in topics and research methods in forensic accounting research to encourage research in diverse topics using diverse methods that will be valuable to forensic accountants. Originality/value: This original research is the first to survey and classify research published in forensic accounting journals according to topic and method.

• Forensic accounting
• Research methods
• Research topics

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• 10.1108/ARJ-08-2014-0071

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• Forensic Accounting Keyphrases 100%
• Accounting Research Keyphrases 100%
• Published Research Computer Science 100%
• Scientific Methods Social Sciences 100%
• Practical Implication Computer Science 50%
• Research Topic Computer Science 50%
• Accounting Journals Keyphrases 30%
• Quantitative Method Social Sciences 20%

T1 - Topics and methods in forensic accounting research

AU - Di Gabriele, James A.

AU - Huber, Wm Dennis

N1 - Publisher Copyright: © Emerald Group Publishing Limited 1030-9616.

PY - 2015/7/6

Y1 - 2015/7/6

N2 - Purpose: The purposes of this paper are to highlight those topics of forensic accounting that have received little or no attention in the forensic accounting research that has been published in forensic accounting research journals; discover what research methods have been most commonly used; and identify research methods that have been infrequently used. Design/methodology/approach: This is a descriptive research study that explores the topics and methods used in forensic accounting research published in forensic accounting journals. Findings: Fraud and quantitative methods make up the largest percentage of topics and research methods published in forensic accounting journals. Research limitations/implications: Limited to forensic accounting journals. Results suggest forensic accounting researchers are using mimetic topics and methods of accounting research. The absence of diversity in forensic accounting research topics and methods has the potential to compromise the overall contribution of forensic accounting research. Practical implications: This paper identifies gaps in topics and research methods in forensic accounting research to encourage research in diverse topics using diverse methods that will be valuable to forensic accountants. Originality/value: This original research is the first to survey and classify research published in forensic accounting journals according to topic and method.

AB - Purpose: The purposes of this paper are to highlight those topics of forensic accounting that have received little or no attention in the forensic accounting research that has been published in forensic accounting research journals; discover what research methods have been most commonly used; and identify research methods that have been infrequently used. Design/methodology/approach: This is a descriptive research study that explores the topics and methods used in forensic accounting research published in forensic accounting journals. Findings: Fraud and quantitative methods make up the largest percentage of topics and research methods published in forensic accounting journals. Research limitations/implications: Limited to forensic accounting journals. Results suggest forensic accounting researchers are using mimetic topics and methods of accounting research. The absence of diversity in forensic accounting research topics and methods has the potential to compromise the overall contribution of forensic accounting research. Practical implications: This paper identifies gaps in topics and research methods in forensic accounting research to encourage research in diverse topics using diverse methods that will be valuable to forensic accountants. Originality/value: This original research is the first to survey and classify research published in forensic accounting journals according to topic and method.

KW - Forensic accounting

KW - Research methods

KW - Research topics

UR - http://www.scopus.com/inward/record.url?scp=84931089769&partnerID=8YFLogxK

U2 - 10.1108/ARJ-08-2014-0071

DO - 10.1108/ARJ-08-2014-0071

M3 - Article

AN - SCOPUS:84931089769

SN - 1030-9616

JO - Accounting Research Journal

JF - Accounting Research Journal

Strengths and weaknesses of forensic accounting: an implication on the socio-economic development

Journal of Business and Socio-economic Development

ISSN : 2635-1374

Article publication date: 2 July 2021

Issue publication date: 28 October 2021

This review aims to provide an understanding of the strengths and weaknesses of forensic accounting education and profession.

Design/methodology/approach

This paper reviews published forensic accounting studies to explore forensic accounting strengths and weaknesses.

The strengths of forensic accounting are its benefits to students and accounting professionals, the significant need and increasing demand, the new career channels and the reduction of fraud. The weakness factors are the lack of regulation, the lack of control over the profession entry, the lack of agreement on how to teach forensic accounting, the lack of specialized research journals, the misconception of its intrinsic aim, the lack of highly qualified practitioners and educators and the lack of public recognition and occupation reputation.

Practical implications

It is hoped that this structured investigation of the factors relevant to the current and future status of forensic accounting education and profession will provide a sufficient overview of the critical issues and concerns that are important to be known for understanding and advancing the vital application of forensic accounting on the Socio-Economic Development. It is anticipated that this paper has an impact on future policy that ultimately contributes to improving business and limit fraud incidents, thus, it can contribute to business and socio-economic development.

Originality/value

The literature on forensic accounting is extensive and varied. However, there is a lack of comprehensive understanding of the strengths and weaknesses of forensic accounting. This study provided policymakers with a comprehensive understanding of forensic accounting.

• Forensic accounting
• Strengths and weaknesses
• Education and profession

Alshurafat, H. , Al Shbail, M.O. and Mansour, E. (2021), "Strengths and weaknesses of forensic accounting: an implication on the socio-economic development", Journal of Business and Socio-economic Development , Vol. 1 No. 2, pp. 135-148. https://doi.org/10.1108/JBSED-03-2021-0026

Emerald Publishing Limited

Copyright © 2021, Hashem Alshurafat, Mohannad Obeid Al Shbail and Ebrahim Mansour

Published in Journal of Business and Socio-economic Development . Published by Emerald Publishing Limited. This article is published under the Creative Commons Attribution (CC BY 4.0) licence. Anyone may reproduce, distribute, translate and create derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode

Introduction

The endeavors to improve forensic accounting education and profession have been associated with different levels of support and failure ( Arslan, 2020 ; Crumbley, 2019 ; Honigsberg, 2020 ; Howieson, 2018 ; Sahdan et al. , 2020 ; Yang and Lee, 2020 ). The education and regulation of the forensic accounting profession have been examined in the prior literature ( Alshurafat et al. , 2019 , 2020 ; Curtis, 2008a , b ; Fleming et al. , 2008 ; Heitger and Heitger, 2008 ; Jones and Dosanjh-Zucker, 2018 ; Kranacher et al. , 2008 ; Rezaee and Wang, 2019 ; Souza, 2017 ; Tarr et al. , 2016 ). However, the previous studies lack a full understanding of the benefits from and obstacles to adopt and foster forensic accounting education and profession. This paper generates an understanding of the strengths and weaknesses of forensic accounting based on the evidence that was collected from a literature review method.

Although there are prior reviews of the forensic accounting literature ( Botes and Saadeh, 2018 ; Howieson, 2018 ; Huber and DiGabriele, 2015 ; Tiwari and Debnath, 2017 ), it is important to understand the factors that affect forensic accounting education and profession in both positive and negative ways. Forensic accounting literature is increased in the last few years ( Honigsberg, 2020 ; Huber and DiGabriele, 2015 ; Ozili, 2020 ; Ramos et al. , 2019 ). This increase has been driven by the important applications of forensic accounting for companies and their stakeholders ( Sahdan et al. , 2020 ; Yang and Lee, 2020 ), as well as the heightened anxiety about fraud against companies and societies ( Abdullahi and Mansor, 2018 ; Allan et al. , 2018 ; Association of Certified Fraud Examiners, 2016a , b , 2018 ; Blythe and Goodpasture, 2019 ; Dennis and Johnstone, 2018 ; Honigsberg, 2020 ; Öztürk and Usul, 2020 ; Ramos et al. , 2019 ; Sadaf et al. , 2018 ; Timofeyev and Jakovljevic, 2020 ).

Forensic accounting topics have been examined through a variety of methodologies. For example, archival data ( Curtis, 2008b ; Fleming et al. , 2008 ; Grubb, 2017 ; Kranacher et al. , 2008 ; Seda and Kramer, 2015 ), experiments ( Carpenter et al. , 2011 ) and survey research methods ( Davis et al. , 2010 ; DiGabriele, 2008 ; Domino et al. , 2017 ; Hegazy et al. , 2017 ; Smith and Crumbley, 2009 ). The forensic accounting literature not only represents a great variety of perspectives but also covers a wide range of research questions and issues. Despite the importance and breadth of forensic accounting literature, a comprehensive review of the literature on the strengths and weaknesses of forensic accounting is needed. The objective of this paper is to synthesize the substantial volume of empirical work in forensic accounting education and profession literature in the accounting context. This paper also aims to identify key gaps in the forensic accounting area and to propose potentially fruitful areas for future research.

More specifically, the contributions of this paper to forensic accounting literature include the following. First, reviewing the status of the forensic accounting profession in regards to accreditation of professional certifications, regulatory bodies and public recognition. Second, highlighting the incremental benefits that forensic accounting adds to accounting and auditing professions. Third, highlighting the factors that hinder the progression of forensic accounting education and profession. Fourth, highlighting the benefits of forensic accounting education to the students, the universities and prospective forensic accounting practitioners. Fifth, this review helps to provide foundational knowledge about what forensic accountants might do and what forensic accounting may provide to the clients, practitioners and society. Sixth, this paper contributes to the forensic accounting profession by providing guidelines, which may help in the process of developing forensic accounting accreditation and certifications. Finally, the aggregate contributions of this paper lead to enhance the understanding of an important part of knowledge that is directly connected to the business and socio-economic development through different tools including, fraud investigation, cybercrimes investigation, litigation support and business valuation.

This paper is organized into five main sections. The next section presents a background forensic accounting. The third section illustrates the research design. The fourth section presents the findings of this research. The final section discusses the findings and concludes this paper by emphasizing the implication of this research.

Background of forensic accounting

The inherent aim of the forensic accounting profession is to support people, organizations and governments throughout one of the most challenging times, by providing a wide range of services that may maintain their ongoing ( Howieson, 2018 ). Forensic accounting services are broad; thus, forensic accounting is a multidisciplinary specialization ( Hegazy et al. , 2017 ). Forensic accountants practitioners can work in different types of organizations including, insurance companies, public institutes, police forces, banks and government agencies ( Tiwari and Debnath, 2017 ; Yogi Prabowo, 2013 ). Although there is an overlap between some services that forensic accounting provides (e.g. fraud detection and cybercrimes detection; litigation services and business valuation), the vast majority of research in the forensic accounting area have classified the services offered by forensic accountants into four main categories, which are litigation services ( Heitger and Heitger, 2008 ), fraud investigation ( Louwers, 2015 ; Van Akkeren and Buckby, 2015 ), computer forensic analysis ( Pearson and Singleton, 2008 ) and business valuation ( DiGabriele and Lohrey, 2016 ).

According to Hegazy et al. (2017) , forensic accountants may act as an advisor providing professional assistance to lawyers in the litigation process or present evidence in a financial lawsuit. Litigation support services may include; dispute resolution, dispute advisory, expert witness engagements and consulting services ( Curtis, 2008a ; Tiwari and Debnath, 2017 ). Forensic accountants could provide business valuations services in some circumstances, including cases such as personal injury, risk analysis advice bankruptcy, family law, matrimonial issue, stock-based compensation and the fair value of financial reporting ( DiGabriele and Lohrey, 2016 ; Kohn, 2014 ). Another area of specialty is dispute resolution, where forensic accountants are engaged with court-related and financial adversarial services ( Brennan, 2005 ).

Forensic Accounting is a comprehensive field of professional practice for fraud investigation services. In fact, a forensic accountant plays a significant role in the process of detecting, preventing and prosecuting those individuals who are involved in criminal activity such as financial misstatement, money laundering, and identity theft ( Honigsberg, 2020 ; Sanchez, 2012 ). Besides, forensic accountants are expected to deal with computerized environments and engage with a variety of work such as information technology, data mining, and computer forensics ( Pearson and Singleton, 2008 ; Rezaee and Wang, 2019 ; Van Akkeren et al. , 2013 ). Pearson and Singleton (2008) named various cybercrimes where forensic accountants can take a significant role, such as credit card fraud, online narcotic sales, telecommunications fraud, online/email extortion, online gambling, theft of computer privacy and intellectual property rights.

Research design

The conceptualization of this research design can best be described as a review paper ( Petticrew and Roberts, 2008 ). The main objective of this paper is to provide an understanding of the strengths and weaknesses of forensic accounting education and profession based on the literature in this area. In line with the research objective, this study has taken two steps in the search for forensic accounting articles. The first step encompasses a search for keywords and keywords strings that were encompassed [forensic] and [accounting]; [forensic accounting]; [forensic accounting and expert witness]; [forensic accounting and business valuation]; [forensic accounting and fraud] and [forensic accounting and IT forensics]. The following databases were reviewed to retrieve relevant studies: ISI Web of Science; Taylor and Francis online; Elsevier; EBSCOhost; Education Resources Information Center (Eric); Emerald; J-STOR; Scopus; SSRN; Springer Link; SAGE Journals Online and Wiley Online Library.

In addition, this first step includes a review of forensic accounting journals [1] , forensic accounting special issues [2] and the journals that occasionally publish research in forensic accounting [3] . The second step encompasses snowballing search for the reference list of all identified articles in the first step. The search was limited to articles published in English. The selected articles were scattered over 16 years (2004–2020), most of the articles were published in the last decades. From the search, the relevant studies were identified and critically analyzed. The selected studies for the review were those that discussed forensic accounting education and profession.

Strengths of forensic accounting

The benefit of forensic accounting education to the students.

A forensic accounting program of study may comprise a combination of various knowledge including, auditing, accounting, statistics, information technology (IT), law sociology and psychology ( Kresse, 2008 ). Moreover, forensic accounting students would be exposed to a variety of useful knowledge, abilities, and skills during their period of study. Besides, a successful forensic accountant has to possess a set of skills, including analytical, communication and investigative skills ( DiGabriele, 2008 ; LaSalle, 2007 ; McMullen and Sanchez, 2010 ; Tiwari and Debnath, 2017 ). Brickner et al. (2010 , p. 696) listed that after passing a forensic accounting course, students indicate significant improvement in their acquisition of fraud detection skills and abilities related to “(1) gathering, organizing, and evaluating evidence; (2) employing various investigative tools to identify evidence of fraud (i.e. tax evasion); (3) conducting interviews for evidence-gathering purposes and (4) communication.”

Experimental studies on the benefits of forensic accounting education to the students have revealed that students with anti-fraud knowledge and skills rise their employment opportunities after graduation ( Carpenter et al. , 2011 ). Students with forensic accounting education are deemed more beneficial to their institutions. LaSalle (2007) stated that the students who were taught the fraud triangle theory in a forensic accounting course performed fewer fraud discovery errors than other students. This opinion has been reinforced by Lehmann (2015) , who indicated that graduates with forensic accounting education had come back after graduation to state that the study of forensic accounting courses promoted them to be more proficient in their work through gaining the knowledge of a fraud risk assessment and fraud detection.

The benefit of forensic accounting to students is multiple. For example, Carpenter et al. (2011) conclude that the forensic accounting course enhances the students' level of skepticism. Their longitudinal experiment submits that forensic accounting education equips students with higher performance of fraud-risk assessment. In another example, Lee et al. (2015) reveal that students with forensic accounting education show higher levels of creativity than other students. Heitger and Heitger (2008) assert that the broad spectrum of forensic accounting services may attract students to engage in forensic accounting education and consequently may enhance their understanding of the new opportunities that they may encounter. Again, forensic accounting competencies are not only helpful for prospective forensic accountants but are also helpful to all accounting students regardless of their selected career path.

The value of the profession

Forensic accounting renders value to accountants and auditors when they add some of the forensic accounting competencies to their competencies set. Crumbley et al. (2004) claimed that the significance of the forensic accounting profession is derived from the adjudicative and investigative roles of the forensic accountants, particularly in today's litigious business environment and the growing occurrence of fraud and financial dishonesty. Forensic accounting is deemed a vital profession as it incorporates a blend of knowledge including, accounting, auditing, law, finance, information technology and criminology. Prior researchers have affirmed that the benefits of forensic accounting originated from the broad spectrum of duties that are encapsulated under the forensic accounting umbrella ( Alshurafat et al. , 2020 ; Botes and Saadeh, 2018 ; Hegazy et al. , 2017 ; Honigsberg, 2020 ; Kresse, 2008 ; Tiwari and Debnath, 2017 ).

Significant need and increasing demand

The studies on the availability of forensic accounting education are multiple ( Alshurafat et al. , 2020 ; Kramer et al. , 2017 ; Rezaee et al. , 2016 ; Seda and Kramer, 2014 , 2015 ; Wang et al. , 2016 ). Recently, the need for forensic accountants, forensic accounting services and forensic accounting education has been increased ( Tiwari and Debnath, 2017 ). Consequently, the number of forensic accounting education programs has also been increased ( Alshurafat et al. , 2019 ; Seda and Kramer, 2008 ). This increase is seen in specific contexts around the world. For example, Alshurafat et al. (2019) reported an increasing number of universities teaching forensic accounting in the Australian context. Similarly, Seda and Kramer (2014) find that universities in the USA and international accounting have greatly increased the availability of forensic accounting education.

In addition, the number of forensic accounting firms has been increased ( Hegazy et al. , 2017 ; Van Akkeren et al. , 2013 ; Van Akkeren and Tarr, 2014 ). The increase in forensic accounting profit in the USA is greater than the overall national GDP increase ( Huber, 2014 ). Huber (2012) argued that forensic accounting in the USA is receiving growing interest from different stakeholders such as academics and practitioners. This increase in forensic accounting firms has been noticed in different context worldwide such as Australia ( Tarr et al. , 2016 ; Van Akkeren and Tarr, 2014 ), China ( Rezaee et al. , 2016 ; Wang et al. , 2016 ), United Kingdom ( Hegazy et al. , 2017 ), New Zealand ( Botes and Saadeh, 2018 ), Canada ( Gosselin, 2014 ) and Ireland ( Brennan, 2014 ).

New career channels

Current studies have reported notable barriers within the forensic accounting profession and forensic accounting certifications ( Huber, 2014 ). Though there are some obstacles associated with the regulation of forensic accounting accreditations, there are many organizations that offer several professional certifications. Domino et al. (2017) stated that any forensic accountant who wants to be accredited could hold one of 16 certifications available for forensic accountants. Furthermore, there are growing numbers of organizations that issue certifications in forensic accounting ( Huber, 2014 ).

Boyd et al. (2009) criticize the requirements for the Certified Fraud Examiner (CFE) as a major certification in the area of forensic accounting. According to Boyd et al. (2009 , p. 87), CFE practitioners cover duties such as “resolving cases involving fraud, gathering evidence, obtaining statements and filling out reports, giving court testimony to findings, and aiding authorities in the detection and prevention of fraud.” Forensic accounting practitioners can work in government agencies, auditing firms, banks, and financial companies, non-profit organizations, small and medium entities or specialized firms to provide forensic accounting services.

Fraud reduction

As fraud increases and auditors fail to detect the fraud perpetrators, forensic accounting gains legitimacy as a profession that proposes a set of tools to detect fraud and fraud perpetrators ( Honigsberg, 2020 ; Nawawi and Salin, 2018 ; Yeoh, 2014 ). Fraud is a threat to organizations of all types and sizes in all parts of the world. The 2018 Report to the Nations, which is conducted by the Association of Certified Fraud Examiners, revealed 2,690 occupational fraud cases from 125 countries in a total of more than 7 billion dollars for all cases and 130,000 dollars per case on average. Van Akkeren and Buckby (2015) attribute the collapse of Enron, Tyco, WorldCom, Adelphia, to corporate fraud. Tiwari and Debnath (2017) revealed that there is an increase in the number of fraud and fraudulent activities worldwide, emphasizing the visibility of forensic accounting services.

Proper forensic accounting education can ensure that employees and customers are aware of the consequences of fraud and financial misconduct on the companies ( Honigsberg, 2020 ). Also, forensic accounting education can inform the employees about the steps needed to protect information that can lead to financial crime. Forensic accountants are equipped with knowledge and skills to detect fraudulent from committing their fraud incidents. Mehta and Bhavani (2017) demonstrated how forensic accounting practitioners utilize different forensic tools to detect fraud. These tools include statistical abnormalities measurements such as the Altman Z -Score, Benford's Law Model, Beneish eight-factored and five-factored variables. Furthermore, these tools may also include an accounting-focused approach that focuses on financial statement analysis. Consequently, the incorporation of modern forensic accounting techniques in accounting and auditing is perceived as essential to deal effectively with the problem of discovering ingenious fraud schemes arising from audit failure to detect frauds ( Honigsberg, 2020 ).

Weaknesses of forensic accounting

Lack of professional regulations (standards and standard setters).

In forensic accounting literature, there are variations in the profession regulations across countries ( Hegazy et al. , 2017 ; Louwers, 2015 ; Tarr et al. , 2016 ). Also, there is a lack of empirical evidence in the literature that identifies the regulations for forensic accounting firms ( Huber, 2012 ). Hegazy et al. (2017) found noticeable differences between forensic accounting regulations in the UK and the US According to Brennan (2014) , forensic accounting in Ireland is considerably less regulated than in the US and probably comparable to countries such as Canada, UK and Australia. In comparison, the forensic accounting profession is well established in the US and Canada ( Gosselin, 2014 ).

The first organized, professional forensic accounting body was founded in the US in 1989 – the Association of Certified Fraud Examiners (ACFE), which issued its first standards in 1991, aimed at facilitating certified fraud examiners in their engagements, and related to independence and objectivity, qualifications, due professional care in fraud examination, and confidentiality. The ACFE was followed by the emergence of several other forensic accounting bodies in the US ( Huber, 2014 ). However, no one organization is regulated under either federal or state law. They are free to issue certification and to establish their membership criteria ( Huber, 2014 ).

No control over the profession entry

There is a difference regarding the required qualifications of forensic accountants within countries ( Howieson, 2018 ). Hegazy et al. (2017) show that there is no particular law controls the qualifications and requirements of entry into the forensic accounting profession in the United Kingdom, not even a license that demands an examination. Besides, the same problem remains within Ireland and Australia contexts ( Brennan, 2005 , 2014 ; Van Akkeren and Tarr, 2014 ). Many practitioners claim that they are forensic accounting practitioners without any formal qualifications. Therefore, anyone can claim the title of a forensic accountant. Thus, the forensic accounting profession is left open to non-accounting-based experts ( Van Akkeren et al. , 2013 ). The absence of control over profession entry has been mentioned by Crumbley et al. (2004) , who claimed that there are no comprehensive standards or generally accepted rules that govern the forensic accounting profession in the world. Although it has taken more than 25 years to understand this problem, it has not been solved yet.

Inconsistency in forensic accounting education contents

Auditing and accounting courses are unable to offer appropriate knowledge to students in terms of integrating accounting knowledge with other interdisciplinary filed (e.g. fraud investigation and litigation support) ( Kresse, 2008 ). There are contradictory views amongst stakeholders groups (academics, practitioners, and service users) toward several issues related to the education of forensic accounting, including offering mode, knowledge contents and teaching pedagogies ( Wang et al. , 2016 ). This argument has been supported by Kramer et al. (2017) , who find significant differences between the educators' and practitioners' perceptions of forensic accounting content and preferred teaching methods. In addition, Seda and Kramer (2014) report that there is no consistency in the delivery modes of forensic accounting education and how to integrate forensic accounting into the accounting curriculum.

Rezaee et al. (2004) stated that educators gave more interest than practitioners did in the inclusion of fraud examination, including topics such as fraud types, fraud elements, business red flags, and anti-fraud measures. While practitioners recognized the importance of integration of fraud education, they gave more emphasis on topics related to finding hidden assets, conflicts of interest, effective report writing, expert testimony, expert witness techniques, compliance with legislation and regulations and litigation consulting techniques.

Lack of research and research journals

Most forensic accounting researchers focus on the narrow approach of forensic accounting ( Howieson, 2018 ), which mainly considers fraud investigation topics. Thus, forensic accounting faces a real problem to evolve as a discipline and profession ( Huber and DiGabriele, 2015 ). In the theoretical contribution to forensic accounting research, the notable theoretical contributions and theoretical applications in forensic accounting research are the fraud triangle theory that has been subsequently developed by adding the fourth element to be fraud diamond theory ( Free, 2015 ). However, there is a need to expand the use of various theories in forensic accounting research ( Huber and DiGabriele, 2015 ). In the methodological contribution to forensic accounting research, Huber and DiGabriele (2015) indicate that quantitative methods make up the largest percentage of research methods published in forensic accounting journals. The lack of both theoretical and methodological contributions of forensic accounting research is referred to as the lack of specialized forensic accounting journals.

Botes and Saadeh (2018) demonstrate that the prevalence of the term forensic accounting in publications is limited. Thus there are opportunities for academics to publish in the forensic accounting area. Currently, there are very limited forensic accounting research journals or research journals that might be interested in publishing forensic accounting studies. The lack of research journals affects the evolving process of forensic accounting because research is the main way to provide both theoretical and practical contributions. Lacking the proper number of forensic accounting journals limits the ranking for the forensic accounting journal as they may not receive a high citation on what they publish. Therefore, forensic accounting topics will not be attractive to the researchers and ditto to the practitioners.

The misconception of the intrinsic aim of forensic accounting

In essence, there are major differences between traditional accounting, auditing and forensic accounting. Traditional accounting encompasses three main activities, namely, identification and recognition, measurement and recording, disclosure and communication of financial data and information to its users ( Weygandt et al. , 2019 ). The nature of auditors' engagements is to offer an independent opinion on whether financial statements are fairly presented ( Crain et al. , 2019 ). On contrary, the intrinsic aim of forensic accounting is to provide adjudicative, evaluation and investigative services, which most likely end as a testimony in the court regarding the financial misconduct matters ( Muehlmann et al. , 2012 ). In the literature, forensic accounting is defined in two different approaches. The first approach has provided a narrowed definition, which covers the in-courtroom role of forensic accountants ( Botes and Saadeh, 2018 ). The second approach has provided a broad definition, including the adversarial, evaluation and investigative roles of forensic accountants ( Rezaee et al. , 2004 ). Botes and Saadeh (2018) identify changes in using forensic accounting terms and conclude that the narrowed approach prevails. Huber (2013) stated that there is a variation in the forensic accounting definitions, and in some cases, the definitions are contradictory, especially as it pertains to the inclusion of fraud. Smith and Crumbley (2009) highlight some conceptual differences between fraud examination and forensic accounting. Forensic accounting is broad and far-ranging. Accounting curriculum instructors must decide whether they should build their degrees on a fraud model, a more broad-ranging forensics model or an aggregation of the two approaches.

Forensic accounting has undergone several significant transformations over the past 40 years ( Williams, 2006 ). The narrow view of forensic accounting dominated the literature until the beginning of the 1990s. Over the last three decades, the usage of the term seems to have changed in response to large-scale corporate scandals and the growing application of forensic accounting services ( Botes and Saadeh, 2018 ; Tarr et al. , 2016 ; Van Akkeren and Buckby, 2015 ). Over the last decade, the definitions of forensic accounting seem to embrace a more comprehensive approach to defining forensic accounting based on its results ( Botes and Saadeh, 2018 ). Both the narrowed and broad approaches present shortcomings and fail to provide a comprehensive definition of forensic accounting. Therefore, the shortcomings to provide an accurate definition of the forensic accounting profession led to the threat of misconception of the intrinsic aim of forensic accounting.

Need high qualified practitioners and educators

Many researchers have examined the required skills of forensic accountants ( Davis et al. , 2010 ; DiGabriele, 2008 ; Howieson, 2018 ; McMullen and Sanchez, 2010 ). McMullen and Sanchez (2010) investigate the preliminary skills, education requirements and training requirements for forensic accountants. They found that analytical skills, computer skills, investigative skills and legal roles are important for forensic accountants. Instructors should consider these skills when designing forensic accounting curricula. Thus, students can find forensic accounting curricula valuable.

Finding qualified instructors to teach forensic accounting is not that easy task for university administrators. Several reasons have led to the complexity of finding qualified instructors to teach forensic accounting. The first reason is that forensic accounting contains a broad range of services that need a specialized instructor ( Souza, 2017 ), in some cases, a team of specialized instructors. Both work-based and individual attributes are required by the forensic accounting practitioner, mutually with a broad range of sophisticated competencies. Forensic services expect useful work-based competencies such as oral and written communication skills, technological and analytical skills ( Van Akkeren et al. , 2013 ). A second reason is that the need for highly qualified practitioners could cost too much for many entities.

Lack of public recognition and occupation reputation

One of the weaknesses that are facing forensic accounting is the lack of public recognition ( Williams, 2006 ). Forensic accountants should seek to heighten their occupation reputation as it determines their carrier success. Forensic accounting service is still new to most businesses and even to the public. The lack of public recognition leads to confusion among the public about the nature of the services that forensic accountants perform. Therefore, the importance of the service is ignored. In pursuit of the new market of forensic accounting, professional accountants have capitalized upon their public image, promoting forensic accounting services. To gain the public confidence and recognition of forensic accounting, educators need to make dramatic changes given the current state of the profession,

Conclusion and discussion: avenues for improvement

As shown in Table 1 , a qualitative review of the literature yielded 12 themes distributed between the strengths and weaknesses points.

Based on the previous literature review and this paper's analysis, forensic accounting is a field with many applications. From its roots in the fields of accounting and auditing and its multidisciplinary nature, forensic accounting combines financial, technological, adjudicative and investigative knowledge ( Hegazy et al. , 2017 ; Howieson, 2018 ). The broad knowledge and competencies that the students learn in forensic accounting courses empower them to be more informative in areas that a traditional accounting course would not cover. Articulating forensic accounting knowledge with accounting and auditing enhances the value of service that might be provided to clients. Therefore, the increasing need and demand for forensic accounting services and education are justified by the incremental benefit that forensic accounting adds to the accounting profession and accounting students.

Based on the above-mentioned strength points, many opportunities are available to the forensic accounting stakeholders such as students, educators, practitioners, and clients. Regarding the students, they would be able to enhance their knowledge in accounting by mixing their accounting knowledge with the holistic knowledge of forensic accounting or at least with one part of forensic accounting knowledge. For example, a student who engages in forensic accounting education might be able to use accounting for fraud detection purposes, expert witness in lawsuits, IT fraud detection or business valuation purposes. In the same way, educators might add competitive value to their accounting curriculum by integrating forensic accounting knowledge with their students ( LaSalle, 2007 ; Pearson and Singleton, 2008 ).

In regards to the practitioners and clients, forensic accounting equips its practitioners with many tools to provide specific services that would not be provided by accountants and auditors. The broad set of forensic accounting services is beneficial to the clients, particularly in terms of fraud reduction. Another reason that made forensic accounting valuable to the stakeholders is that forensic accounting helps in reducing the fraud risk. The fraud surveys during recent years indicate that companies and individuals worldwide suffer a lot from fraud ( Van Akkeren and Buckby, 2015 ). Therefore, forensic accounting has been recognized as a useful profession to deter fraud and reduce the risk of being a fraud victim.

The review of the weaknesses of forensic accounting shows that the profession and education of forensic accounting are facing various impediments. The lack of regulators and standards gave those who are not qualified to practice forensic accounting services the opportunity to do so. That is because of the absence of forensic accounting bodies with strict rules to govern the entry to the forensic accounting profession. As forensic accounting, a profession with high intellectual techniques ( Huber, 2013 ), the practitioners of the profession should be highly qualified and equipped with a set of important competencies. Thus, the lack of strict rules to refine the new entrants to the profession results in accepting unqualified individuals in the profession of forensic accounting ( Van Akkeren et al. , 2013 ). Consequently, the overall reputation of the forensic accounting profession and public recognition for it are threatened.

The trends toward using the narrowed definition and broad definition approach heighten the misconception of what forensic accounting is and what forensic accountants do. Therefore, forensic accounting has been seen from different angles ( Botes and Saadeh, 2018 ). Consequently, forensic accounting educational content is significantly varied. Some universities have adopted the narrowed definition of forensic accounting. Also, they have exclusively exposed their student to the fraud investigation part of forensic accounting. Where other universities have a broad definition of forensic accounting and have exposed their student to all part of forensic accounting ( Botes and Saadeh, 2018 ; Curtis, 2008a , b ; Fleming et al. , 2008 ; Heitger and Heitger, 2008 ; Kranacher et al. , 2008 ; Pearson and Singleton, 2008 ). Also, there is a lack of forensic accounting research and research journal. These factors together are facing the improvement of forensic accounting education and profession.

There are several avenues for the improvement of forensic accounting education and profession. First, enhance the professionalism level of forensic accounting by establishing ad hoc forensic accounting associations. Second, maintain a high quality of forensic accounting services by controlling the entry to the profession. Third, enhance the quality of forensic accounting education through developing consistent education, which is corresponded to the real work of forensic accounting. Fifth, elevate the research outputs that are relevant to forensic accounting by encouraging researchers to engage in this field and issuing new forensic accounting research journals. Finally, enhancing the reputation of forensic accounting as a profession by increasing the public recognition for it through offering workshops that enhance the public awareness of fraud and its consequences on the society and how forensic accountants could help to deter the fraud risk.

Forensic accounting is emerging as a field of knowledge, where many aspects still need more exploration. Hence, this paper adopted a literature review method to understand the discourse encompassing the forensic accounting profession and education. This paper sets a stage for further studies into this important topic. The paper can be enhanced by conducting an empirical study to better understand the professional and education of forensic accounting. Furthermore, future researchers can contribute to the understanding of forensic accounting as it is directly connected to business and socio-economic development through different forensic accounting tools.

summary of the findings

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Kresse , W.J. ( 2008 ), “ The Saint Xavier University graduate program in financial fraud examination and management ”, Issues in Accounting Education , Vol. 23 No. 4 , pp. 601 - 608 , doi: 10.2308/iace.2008.23.4.601 .

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Topics and Methods in Forensic Accounting Research

Accounting Research Journal, 28(1), 98-114.

29 Pages Posted: 27 Nov 2014 Last revised: 14 Jun 2015

James A. DiGabriele

Montclair State University

Wm. Dennis Huber

Barry University

Date Written: December 1, 2013

Purpose: The purposes of this paper are to (1) highlight those topics of forensic accounting that have received little or no attention in the forensic accounting research that has been published in forensic accounting research journals; (2) discover what research methods have been most commonly used; and (3) identify research methods that have been infrequently used. Design/methodology/approach: This is a descriptive study that explores the topics and methods used in forensic accounting research published in forensic accounting journals. Findings: Fraud and quantitative methods make up largest percentage of topics and research methods published in forensic accounting journals. Research limitations/implications: Results suggest forensic accounting researchers are using mimetic topics and methods of accounting research. The absence of diversity in forensic accounting research topics and methods has the potential to compromise the overall contribution of forensic accounting research. Practical implications: Identifies gaps in topics and research methods in forensic accounting research to encourage research in diverse topics using diverse methods that will be valuable to forensic accountants. Social implications: Results should encourage more research into forensic accounting topics using a variety of research methods.

Note: This is the working paper version. The published version is available in Accounting Research Journal, Volume 28, Issue 1, 98-114.

Keywords: Forensic accounting, research methods

JEL Classification: M40, M41, M49

Suggested Citation: Suggested Citation

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150 Original Accounting Research Paper Topics

Our academic experts understand how hard it can be to come up with original accounting research paper topics for assignments. Students are often dealing with multiple responsibilities and trying to balance numerous deadlines. Searching the web or class notes takes up a lot of time. Therefore, we have put together our list of 150 accounting research topics that students can choose from or gather inspiration from.

Managerial Accounting Topics for College Students

This area of study has tremendous upside as more businesses rely on managerial accountants to bring innovative changes to their organizations. Here is a list of topics for research paper in this area:

• Differences between financial accounting and managerial accounting.
• Managerial accounting in the 21 st century.
• The impact of managerial accounting in big businesses.
• The major components of activity-based costing.
• How managerial accounting affects international finance.
• The impact managerial accounting has on human resources.
• The major components of capital budgeting.
• How managerial accounting affects internal business decisions.
• Effective ways of adopting managerial accounting into small businesses.
• Differences between variable costing and absorption costing.

Accounting Blog Topics for Today’s Generation

The following collection can be considered accounting hot topics because they deal with the issues that are most important to today’s generation of accountants that utilize advanced software to keep businesses successful:

• Cost of manufacturing goods overseas.
• The cost of instituting anti-harassment programs.
• Inventory and cost of products sold in the U.S.
• Reinventing accounts payable processes.
• Using best practices to boost the bottom line.
• The cost of keeping human resources on staff.
• Simplifying procedures in accounts payable.
• The cost of updating internal systems with technology.
• The cost-effectiveness of employee training.
• Working capital increasing in large companies.

Advanced Accounting Topics

As students advance academically, they may want to consider these topics for research paper to earn higher scores in their classes. Here are some suggestions:

• How to run an efficient large accounting department.
• Red flags in outdated accounting processes.
• Identifying unconventional processes in payment processes.
• Utilizing paperless processes in small businesses.
• Applying EDP to accounts payable processes.
• The benefits of automating payables and receivables.
• Outsourcing procurement processes to save money.
• Automation to handle repetitive processes.
• The need for diversifying skills in accounting.
• The ways time affects seasonal cash flow.

Controversial Accounting Topics

Many accounting topics for research papers need to draw a reader’s attention right from the start. This list of topics is controversial and should accomplish just that:

• The impact the Jobs Act will have on large businesses.
• The positive effects tax cuts will have on small business.
• The risks of offshore accounting on U.S. businesses.
• The need to update software each year to avoid accounting problems.
• How small businesses are falling behind in accounting practices.
• The impact bonus depreciation allows businesses.
• Applying to government relief programs.
• Describe the role the internet has on accounting.
• The trustworthiness of online accounting programs.
• The negatives of auditing collusion.

Intermediate Accounting Topics

These accounting paper topics are meant for students that have acquired skills in writing but may not have developed the skills needed to write a top-notch paper quite yet. They should be easy to research given a proper planning period:

• Discuss why companies need to incorporate automated processes.
• The problems with ethics in accounting practices.
• Technology advancements that improve accounting accuracy.
• The problem with accuracy in decade-old software.
• Explain the best way to help accountants work manually.
• Describe the historical prospect of best accounting practices.
• The most effective way to become a certified accountant.
• Compare accounting systems that improve processes.
• The quick flow of data and the value on today’s accountants.
• The negatives that come from relying on accounting software.

Interesting Accounting Topics

Sometimes you need to consider accounting project topics that would be great for numerous situations. You may need to present before a class or write a paper for a discussion panel. These ideas may suit your needs:

• Explain the concept of accounting theory to practice.
• The theories behind normative accounting practices.
• The effect theories in accounting have on businesses.
• Challenges of taking theory to practice.
• The major changes in accounting practices over the last 25 years.
• The impact the internet has had on accounting ethics.
• Accounting practices in the 21 st century.
• The challenges of accounting technologies on fast-growing companies.
• The dangers the internet poses toward ethical accounting.
• Describe the difficulties that come from putting theories into practice.

Accounting Projects Topics for a Short Project

Some cost accounting topics are worthy of an audience but need to be completed within a tight deadline. These project ideas are easy to research and can be completed within one week:

• Use of efficient accounting software in tax season.
• Applicable Professional and Legal Standards.
• The difficulties in using offshore accounting.
• The most effective way of managing earnings.
• The development of cash flow in the United Kingdom.
• The development of cash flow in the United States.
• The best way to manage personal finances.
• The effect financial markets have on personal spending.
• Debt management in large corporations.
• Accounting challenges during the pandemic.

Forensic Accounting Research Topics

This is another area of accounting that has a promising future for small to large businesses. Here are forensic accounting research paper topics you can use if you are interested in this booming segment:

• Methods for identifying instances of money laundering.
• The government’s right to search private accounts.
• The use of tax records to report possible crimes.
• Class action litigation cases in the United States.
• Court use of forensic accounting in criminal cases.
• Forensic accounting to develop better anti-fraud programs.
• A company’s reliance on forensic accounting to prevent theft.
• Establishing controls in emerging international markets.
• Forensic accountants and their role in court proceedings.
• Natural disaster and loss quantification practices.

Accounting Theory Topics for College

Good accounting thesis topics should mirror personally important issues. Essay ideas should reflect the things you want to learn more about and explore in-depth. Here is a list that may pique your interest:

• Impact of accounting research on financial practices.
• Scientific research studies in modern economies.
• Modern accounting concepts and applications.
• The change in accounting practices over the last two decades.
• Describe the components of Positive Theory.
• Marketplace discipline across major industries.
• Major accounting theories and techniques in big businesses.
• The use of technology to reduce accounting costs.
• Technology theory in the use of modern accounting.
• Risk management and the most effective theories.

Accounting Dissertation Topics for Grad Students

The following topic ideas delve into some serious issues in accounting and are much more difficult to handle. These should be approached with the utmost academic determination to earn a master’s or a Ph.D.:

• Compare accounting software versus manual accounting.
• Tax management procedures in the 21 st century.
• The risks of updated technology in small companies.
• The costs associated with broader health care in the workplace.
• The history of accounting in the 20 th century.
• The best method of managing debts without difficulties.
• Accounting problems caused by online transactions.
• Cryptocurrency and its impact on modern accounting practices.
• Forecasting jobs in the field of accounting.
• The danger technology poses to the accounting industry.

Current Accounting Topics for College

If you don’t have enough time to research current topics in accounting, these ideas will help you save time. There are plenty of online resources discussing current issues and you can also find information in the library:

• Compare and contrast different cryptocurrencies.
• The definition of a successful and modern business account.
• Non-profit organizations and tax reductions.
• Sports accounting in today’s world of social media.
• The financial benefits of having a second stream of revenue.
• Financial stock management of overall earnings.
• The relationship between corporate donations and accounting.
• Minimizing risks in big and small-sized businesses.
• The impact that tax deductions have on big businesses.
• Financial strategies to ensure employee retention.

Hot Topics in Accounting for a Graduate Level Course

These are the topics you should be considered for a graduate-level course if you want to make a great impression on the professor. Just be sure to do your due diligence and research your selected topic thoroughly:

• The instances of “cooking books” in the 21 st century.
• The best approach to update accounting systems.
• Fraud cases currently in the United States.
• The importance of forensic accountants in fraud cases.
• The reasons account reports have government regulations.
• The benefits of incorporating computerized accounting.
• The need for companies to make changes to accounting departments.
• Evolving accounting practices that reduce the risk of theft.
• The effects offshore gambling has had on accounting.
• Privacy protocols to keep accounting practices secret.

Financial Accounting Topics Being Discussed Today

Topics in accounting are rooted in financial processes that date back centuries. Yet, there are still many innovative ideas that drive business success. Consider these topics for an essay on issues that are current for today’s world:

• The evolution of accounting practices over the last century.
• The biggest ethical concerns about accounting.
• Minimizing taxes when you are a small company.
• Accounting software that will cut company costs.
• The best way to lower taxes through accounting practices.
• Describe the way managerial accounting is affected by international markets.
• Explain the major factors of management earnings.
• The most accurate way to figure out the estimated tax on a company’s earnings.
• The quickest way to become a certified accountant.
• Describe how culture influences accounting practices.

Accounting Information Systems Research

The next set of topics are great for anyone wanting to combine accounting with technology. We put together this set to generate interest in this area:

• The ways small businesses can benefit from advanced technologies.
• Describe how IT affects financial analysis for reporting.
• Explain how companies use AIS to collect and store data.
• Explain the 10 elements used to understand AIS.
• Rank the best accounting information systems.
• The future of AIS in small business financial practices.
• Explain how AIS eliminates the use of balance sheets.
• AIS technologies save money in large businesses.
• The future of AIS in small to mid-size businesses.
• Describe the role of AIS in modern business.

Accounting Presentation Topics for College

These presentation topics cover a wide range of areas that are perfect for diverse interests. At the college level, students must conduct a lot of academic research to guarantee they have all the most relevant information needed to present on a great topic:

• Describe how forensic accounting can reduce risk to small businesses.
• Describe the challenges value and cost that managers deal with.
• The biggest changes to accounting practices in the 21 st century.
• The benefits of having separate controlling accounts.
• The rapid flow of data and the importance of modern accountants.
• Describe how forensic accountants conduct their investigations.
• The most likely causes of financial instability in small businesses.
• Explain the factors one must consider before investing.
• Describe the differences between financial and management accounting.
• Describe the impact of new taxation policies on managerial accounting.

What do you think of our accounting research topics? These are available for free and can be shared with other students. If you need a custom list of accounting topics, our academic experts can take your assignment details and provide you with original and simple accounting research topics to facilitate your project and help you earn a top grade. We can also provide you with writing, editing, and proofreading services to ensure your assignment is error-free and gets you the highest score possible.

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Topics and Methods in Forensic Accounting Research

• January 2013
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• Montclair State University

• Barry University

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Captivating Accounting Research Topics for Students and Visionaries

Although it may not sound thrilling, accounting is actually a really important job. Any successful business needs to have a great accountant and to become one, a student has to go through a lot like writing research papers and more. Speaking of which, the selection of a captivating research topic becomes a catalyst, propelling scholars and visionaries toward extraordinary achievements.

Don’t panic if you are having trouble picking up a suitable research topic about accounting, as we have some amazing lists for you in this interesting blog post. So, without further ado, let’s get to read them all. 

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Top 5 Accounting Research Topics with Thesis Statements

200 Accounting Research Topics to Craft an Impressive Piece

We’re giving you a huge selection of 200 topics that have been chosen carefully by  our writers . Pretty sure, these topics have tons of potential to make your work look awesome.  Here you go with the first list of research topics in accounting:

Cost Accounting Research Topics

Check out some cool research topics on cost accounting that dive into all the details of cost evaluation, budgeting, and pricing plans. Here you go with the list of interesting accounting topics a professional paper writing services  provider will also cherish:

• Why cost accounting is important for any business
• Importance of cost-structured blueprints in small businesses
• Importance of cost accounting in medium-sized businesses
• Importance of cost accounting in large-sized businesses
• Cost control in rural enterprises
• Employee Benefits and management expenses to be covered through cost accounting
• Accounting for taxation costs for the Small-Medium Enterprises
• Accounting information systems to manage and enhance industrial costs
• Influence of company structure on accounting
• The ethics of cost accounting and its relevance to the workforce
• Management of cost accounting with the nature of the work unit
• Calculation of the cost price and the analytical result of the projects
• Allocation of indirect charges to project costs
• Accounting for the indirect promotional expenses
• Types of indirect technical and promotional expenses
• Expenses processed in cost accounting
• Calculation procedure using the full cost method
• Understanding the costs, results and efficiency of the different functions of the company
• Cost accounting as a tool to determine a price for sold projects
• Cost accounting is a tool to set the limit of any price reduction
• Determining the products that are the most profitable
• Primary and secondary allocation of indirect costs
• Defining the department’s objectives and attributions. Strategic steps before starting to set up the accounting procedure
• Direct costing or the variable cost method
• Establish a measurement system with the full-cost method
• Concepts, methods and organizational function of cost accounting
• Determining the bases of evaluation of certain elements of the company’s balance sheet
• Implementation of cost accounting within the full-cost method
• How accounting helps the administrative and general affairs division
• Determining the evolution of the organizational structure
• Practical Benefits of Cost Accounting
• The rational imputation of fixed charges and losses amounts
• Cost accounting: entry expenses
• Economic and social requirements of cost-accounting in small and medium enterprises
• Cost accounting Budgetary accounting
• Cost accounting as a tool for banana cultivation
• Cost accounting as a tool for the clothing industry
• Project for the use of cost accounting in the oil industry
• Project for cost accounting in the health industry

Here we have shared mind blowing research topic on accounting that will definitely help you in long term. Use them wisely and answer all the accounting research questions your professor throws at you.

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Financial Accounting Research Topics

Be prepared to go on an exciting adventure that will broaden your outlook and change the way you view financial accounting. Here’s the list of research title for accounting students:

• The impact of commercial law on the cost of business bankruptcy
• Financial markets and the role of financial accounting
• Employee Benefits and Management Management
• Accounting in the case of personal finances
• Analyzing and managing the effect of external factors on cash flow
• Tangible, non-tangible and exchangeable commodities in the financial markets
• The role of financial markets in accounting management
• How to develop and improve financial systems through effective accounting approaches
• Accounting standards and their application in large business conglomerates
• Issues and Troubles with Normative Accounting Theory
• The impact of business genius on the growth of large enterprises
• What is the impact of accounting information systems on business performance?
• Accounting for Finance and Management Control
• The financial accounting of a small business in crisis
• The Importance of Accounting in Financial Analysis in Business Decision Making
• Analysis of indicators of a city’s financial statements
• Financial analysis and accounting for non-government organizations
• Study on the financing of private equity and venture capital funds
• The existing boundary between management accounting and financial accounting
• Basic indicators to generate a financial statement
• Financial indicators related to forex ratings
• The Effects of Intangible Assets on Financial Analyst Forecasts
• Financial analysis with the help of the accounting records
• Corporate finance researchers using the return on investment approach
• Precautionary cash, transaction cash, strategic cash. The strategies to secure finance for major future operations
• Economic assets financed by the debt
• Cash-financed acquisitions. Change in the financial structure by the recent acquirer of a company
• Financial accounting practices in the Middle East
• Digital financial accounting and the role of Artificial Intelligence
• Microfinance records and accounts for philanthropy or welfare market
• How can financial accounting provide insights to reduce inequalities in the organizations

Explore  finance research topics  for more financial inspiration

The aforementioned accounting topics for research provide a good and solid ground for students currently studying accounting. They can create marvelous essays on these subjects effortlessly.

Public Accounting Research Topics

Examine a variety of intriguing topics that dig deep into the profession, providing useful information and creating opportunities for progress in public accounting. Here you go:

• Comparison of public expenditure. Developmental government expenditure in the light of accounting records
• Accounting in rural enterprise
• Accounting in Micro, Small, Medium and Large Enterprises
• Accounting dematerialization and internal organizational control
• Uberization of the accounting profession
• Digitization and Accounting Education
• Accounting research on the luxury, fashion and cosmetic industry
• Research of public accounting dissertation topics
• The adequacy of accounting and prudential standardization for Islamic banks
• Comparative analysis at the level of a sector. The financial and operational performance of small businesses
• The essential criteria for granting bank loans
• Financial parameters retained by the financial analyses
• Board Oversight and Revenue Quality. Listed Conglomerate Companies in California compared to the quality of other states
• The Effect of Tax Collection on Firm Profitability
• The role of accounting in national development
• The role of accounting in tax filing encouragement
• Use of Marginal Cost Technique to assign prices to the product or services
• Assessment of the Influence of Monetary Policy. The performance of public accounting firms
• Financial performance and capital structure. The major companies in New York and the suburbs
• Effectiveness of tax planning and accounting management. The financial organization of SME companies in Texas

Related:  260 Best Business Research Topics

Management Accounting Research Topics

Explore a range of exciting topics that demonstrate how to use financial information to make smart decisions and more. Here is the list:

• Accounting information systems to improve financial management
• Application of Volume Cost and Benefit Analysis in Management Decisions of Manufacturing Organizations
• Accounting and management for family businesses
• Organization and code of conduct of the Purchasing function
• Customer relationship management and loyalty actions as non-tangible assets
• Managerial accounting for commercial negotiations
• Element of entrepreneurship and innovation related to managerial accounting
• Entrepreneurship and the motivations for creating a business
• Techniques in accounting breakthroughs by female entrepreneurs: advantages and constraints
• Impact of Accounting Expertise on SMEs
• The role of management related to the maintenance of accounting records
• Managerial accounting for agricultural fixed assets
• Impact of inflation and economic instability. The operating accounts of companies?
• Analysis and exploitation of data by managerial and accounting staff
• Digitalization of accounting and management in large-sized companies
• Role of managers and accountants dealing with cybercrimes and online frauds
• Accountant’s role in the management of Business Units
• Importance of thorough and solid accounting strategies in the management of commercial networks

Related:  206 Social Work Research Topics

Accounting Research Topics for Small Businesses

Still couldn’t find a good topic for your accounting research paper? Check out this list:

• Best accounting practices for online business
• Application of business correspondence analysis in management accounting research
• Authentic accounting process and best practices for small and medium enterprises
• Critical analysis of the impact of small business budgeting on tertiary institutions
• Entrepreneurship and Relationship Marketing in Small and Medium enterprises
• The requirements and skills required to be an accountant. His role in interpersonal and organizational communication
• Fiscal policy and economic growth in sole proprietorships
• The role of accounting in business development
• Drawing up annual accounts according to the abbreviated model
• What are the accounting obligations when it comes to small businesses?
• The cash journal is the primary tool for accounting in small business enterprises
• Regularization of balance sheet in small business enterprises
• Importance of a shopping diary in a small business or a sole proprietorship
• Human resource insights for workers. Data benefiting or having benefited from training paid for by the company
• Non-tangible, tangible and financial fixed assets in small business enterprises
• Merchant accounting: the general principles to know
• Compliance with legislation and accounting rules in SMEs.
• Process of annual accounting at the end of a financial year in a sole proprietorship

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New Research Topics for Accounting Related to Auditing

Explore all the different topics that make auditing better, including risk evaluation and finding fraud.

• The persons and participants of an internal audit
• Audit and business performance
• Bank audit approach
• Financial audit of the real estate sector
• Performance Audit Planning Process
• Proposals for audit reports
• Communicating the results of the work of the strategic audit plan
• Risk assessment grid that we can use after the audit reports
• Auditing for the evidence of non-compliance with relevant ethical requirements or fraud
• Things audit strategic planning should consider. The understanding of the entity or industry
• Discussion of past audit work with performance audit teams. Forming a perfect audit strategy
• Identification of previous audit strategic plans. Relating to the subject matter with the help of annual accounting records
• Audit strategic plan and level of accounting effort expected to complete the work
• Strategic audit planning. The selection of audit topics and sectors on the accounting data
• Audit of an offshore alternative investment fund
• Assessment of internal control and development of the accounting organization manual
• The auditor and accountants in the face of risks and application of the anonymous audit
• The general approach to the implementation of the operational audit
• Operational audit and improvement of the company’s performance
• Audit of the different operating cycles (sales, purchases, stock, fixed assets, cash)
• Audit of fixed assets according to  United States accounting standards
• External audit of a credit institution case of receivables
• Financial derivatives: an audit approach for industrial and commercial companies

More information on research paper writing:  How To Write A Research Paper Outline?

Tax Accounting Research Topics

Check out some interesting topics that cover the complicated details of tax planning, following the rules, and finding ways to save. Here you go with the list:

• Accounting for tax returns and effective tax reduction methods for organizations
• Accounts management by the tax legislation in independent companies
• Internal control and measurement of the company’s performance
• Land registration: the role of the land registrar
• The evolution of state and land legislation
• Alienation of immovable and movable property
• Tax revenue from the e-commerce industry in the USA
• International tax law. Impact and the role of accounting to avoid and cut double taxation
• The effectiveness of financial accounting for taxation
• What is the cost of the tax guarantee?
• Recording mortgage credit and its legal nature for tax returns

Related to taxation and finance:  260 Best Business Research Topics

Accounting Research Topics for High School Students

Since high school students are often tasked with accounting research, here’s a list to shortlist a topic or two.

• Debt management, now and in the future
• How does organizational culture affect accounting procedures?
• Ethical issues for accounting in the banking industry
• The evolution and application of relationship banking
• Private equity investment: the future in the scope of the European region
• The costs of investing in mutual funds relative to mutual fund returns
• Technology and accounting – Its effects and influence in the ongoing era
• How does changing cash flow affect accounting?
• Effective Accounting Strategies in Non-government Organizations
• Where is the field of accounting headed today? Will it remain relevant in the future?
• Investigating the relationship between accounting and finance: Who benefits whom?
• Analysis of International Accounting Standards. Which Is More Effective, and Which Needs More Work?
• What is the role of the digital and IT industries in accounting?
• Is technological advancement going to put an end to the job of the accountant?
• The evaluation of current accounting standards: Are they effective?
• The history of accounting in North America
• Effective Accounting Strategies for US-based businesses
• What is bankruptcy, and how can it affect the accounting process?
• Who benefits from the relationship between accounting and banking?
• What needs to improve in international accounting standards

Looking for topics other than accounting for your high school paper? Check 297 High School Research Paper Topics

Forensic Accounting Research Topics

There are a lot of possibilities for research in forensic accounting. These are some of the best accounting research topics for undergraduates you can pick.

• How accounting can help identify and prosecute fraud cases
• Financial Fraud Prevention Methods applied in the USA and Europe
• The Importance of Fraud Detection in a Digital Environment
• Effect of audit on financial reporting
• Forensic accounting to meet the requirements of the tax authorities
• Forensic accounting for third parties in general. Third parties to judge the solvency of the company
• Forensic accounting to inform shareholders or donors. Insights about the management of the management bodies
• Internal control of accounting services from the angle of accuracy

Bookmark this blog when you’re (ALMOST) done with your paper:  How to Write Conclusion for a Research Paper ?

Certainly, generating effective accounting research paper topics can be equally challenging. It all begins with selecting a strong topic, a phase where many students or researchers often find themselves perplexed, especially when considering how to write an 8-page paper on accounting. Not today as we hope this blog post helped let you know about some interesting yet unique research topics in accounting to write a masterpiece. Still, if you need someone to take care of your research paper, order now so a professional writer can assist you right away. 

What are the easiest accounting research topics?

Depending on your interests and what you already know about accounting, some easy research topics you could look into include:

• An analysis of financial ratios 
• The impact of accounting regulations on businesses 
• The Role of Technology in streamlining accounting processes 
• The benefits of adopting cloud-based accounting systems.

What are the research areas in accounting?

What is a good research topic in finance.

Some potential research topics in finance could include: 

• Analyzing the impact of financial markets on economic growth 
• Exploring the effectiveness of investment strategies 
• Investigating the Determinants of corporate financial performance 
• Examining the Role of financial technology) in shaping the financial industry 
• Studying the implications of monetary policy on financial markets.

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