Persepsi praktisi kantor akuntan publik dan akademisi mengenai akuntan dan akuntansi forensik

Jumansyah (2014) Persepsi praktisi kantor akuntan publik dan akademisi mengenai akuntan dan akuntansi forensik. Al-Hisbah: Jurnal Akuntansi Keuangan dan Syariah, 2 (1). pp. 1-21. ISSN 2089-7162

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Abstract

This paper aims to identify the characteristics of forensic accounting according to public accountant and academician, also identify skills who need forensic accountant. To answer the question, researcher conducted survey to public accountant and academician using AICPA questioner. Finding result of this research linear with Davis et al. (2010), but still different in many opinion. In the essential trait, academician choose “analytical”, while public accountant choose “skepticism”. This research get many more information about public accountant and academician perspective, but still weak in the size of sample.

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