FORENSIC ACCOUNTING EDUCATION AND CONNECTION TO PRACTICE

Authors

  • Snežana Knežević Fakultet organizacionih nauka Univerziteta u Beogradu, Beograd, Srbija
  • Stefan Milojević Preduzeće za reviziju, računovodstvene, finansijske i konsalting usluge Moodys Standards doo Beograd, sektor „Fraud Prevention and Fraud Investigations“
  • Marko Špiler Fakultet organizacionih nauka Univerziteta u Beogradu, student doktorskih studija

DOI:

https://doi.org/10.5937/Rev2196035K

Keywords:

forensic accounting, education, practice, connection, fraud

Abstract

In recent times, the detection of fraud has become increasingly important in the accounting profession. The need to protect capital in the markets, on the one hand, and the protection of the reputation of the accounting profession, on the other, require more attention to be paid to strengthening the capacity of forensic accounting. The subject of this paper is a discussion of the importance of improving the risk management of fraud in two directions. The first is to strengthen the capacity of forensic accounting through the education system, and the second direction is to improve the skills of forensic accountants. The aim of this paper is to give a comprehensive view of the importance of education in the field of forensic accounting and its connection with practice.

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Published

2021-12-31

How to Cite

Knežević, S. ., Milojević, S. ., & Špiler, M. . (2021). FORENSIC ACCOUNTING EDUCATION AND CONNECTION TO PRACTICE. REVIZOR, 24(95-96), 35–49. https://doi.org/10.5937/Rev2196035K

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