Proceedings of the 2023 5th International Conference on Economic Management and Cultural Industry (ICEMCI 2023)

Forensic Accounting Investigation and Prevention of Fraud

Authors
Chuanhui Liu1, *
1Chongqing University of Arts and Sciences, Chongqing, 402160, China
*Corresponding author. Email: 1052940464@qq.com
Corresponding Author
Chuanhui Liu
Available Online 14 February 2024.
DOI
10.2991/978-94-6463-368-9_86How to use a DOI?
Keywords
fraud; forensic accounting investigation; forensic accounting prevention
Abstract

At the end of the twentieth century and the beginning of the twenty-first century, a series of abominable fraud incidents occurred around the world. Even the United States with a mature capital market also has fraud incidents in corporations one after another, such as those in WorldCom, and Enron Corporation, causing significant losses to enterprises and investors. As a result, fraud has gradually become an emphasis of people in theoretical and practical circles as well as a difficult challenge for everyone. This paper studies the investigation and prevention of fraud from the perspective of forensic accounting, intending to provide reference to the further investigation and prevention of fraud.

Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2023 5th International Conference on Economic Management and Cultural Industry (ICEMCI 2023)
Series
Advances in Economics, Business and Management Research
Publication Date
14 February 2024
ISBN
10.2991/978-94-6463-368-9_86
ISSN
2352-5428
DOI
10.2991/978-94-6463-368-9_86How to use a DOI?
Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

TY  - CONF
AU  - Chuanhui Liu
PY  - 2024
DA  - 2024/02/14
TI  - Forensic Accounting Investigation and Prevention of Fraud
BT  - Proceedings of the 2023 5th International Conference on Economic Management and Cultural Industry (ICEMCI 2023)
PB  - Atlantis Press
SP  - 724
EP  - 731
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-368-9_86
DO  - 10.2991/978-94-6463-368-9_86
ID  - Liu2024
ER  -