Akademik Məlumat İdarəetmə Sistemi
37th International Scientific Conference on Economic and Social Development - Socio Economic Problems of Sustainable Development, Baku, Azerbaijan, 14 - 15 February 2019, pp.376-384
As there has been an improvement on any other scientific field it does so on accounting sphere as well. We can see the same impact on the methods of uncovering the international accounting frauds. The latest developments have a great role on changing the effectiveness of the methods over detecting the accounting frauds. The insufficiency of traditional methods has brought about the studies for the new methods for further improvements on uncovering techniques for accounting frauds. The well-known financial scandals in the international ground that we faced (like Enron, Worldcom, Parmalat) has affected the trust towards capital markets badly. Because these scandals occurred due to the lack of audit facilities, the reputation of audit and assurance engagements were besmirched too. As the fraudulent acts are the major reasons for scandals, this led to need for new studies in accounting and audit. On the light of all these events, the Forensic Accounting has been arisen in the USA. Hence, the Forensic Accounting became the major science field in enriching the methods of struggling with uncovering and preventing the fraudulent acts in accounting. This study aimed to determine the awareness and the level of knowledge of Azerbaijani academicians about forensic accounting. The research includes accounting and finance lecturing academicians of miscellaneous universities in Azerbaijan. According to the results of the survey the forensic accounting is not known much by academicians, however, they expressed they would like it to be added to curriculum. Moreover, it is determined that academicians willing to see fraud, bribery and corruption titles in the content of forensic accounting related chapters.