公司治理与法务会计外文文献 Integrating Corporate Governance and Forensic Accounting A Study of an Asian Country.pdf
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International Journal of Management Sciences and Business Research, Jan-2017 ISSN (2226-8235) Vol-6, Issue 1
Integrating Corporate Governance and Forensic Accounting: A Study of an Asian
Country
Author Details:
Dr. Madan Lal Bhasin-Visiting Professor, School of Accountancy, College of Business, Universiti Utara
Malaysia, Sintok, Malaysia
Abstract:
The accounting scandals during the last three decades have induced a crisis of confidence in financial reporting practices
and effectiveness of corporate governance (CG) mechanisms. Indeed, Forensic Accounting (FA) integrates accounting,
auditing and investigative skills to conduct investigations in variety of fraud cases. An increasing number of researchers
are finding that „poor‟ CG is a leading factor in dismal performance, manipulated financial reports, and unhappy
stakeholders. Some leading corporations and regulatory bodies, however, are trying their best efforts to analyze and
correct the existing loopholes in the reporting system. Undoubtedly, qualified, trained and mature Chartered Forensic
Accountants (CFA‟s) can prove to be a valuable asset to the corporate sector, and gradually help to improve their CG
system. The CFA ‟s, being professional member of the CG and Audit Committees, can play a far greater role in
coordinating company efforts to achieve a cohesive policy of ethical behavior within an organization. By helping
companies to detect and prevent fraud, create a „positive‟ work environment, establish „effective‟ lines of communication,
and be vigilant as a corporate „watchdog‟, the CFA‟s role can gradually evolve into a key component in the CG system.
In the 21st century, the
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