Detective accounting theory
The increase in white-collar crime and corruption has made it necessary to equip auditors, accountants and detectives with judicial skills, especially in recent years. Therefore, in the meantime, the only thing that can be vaccinated against business unit fraud, which may be through theft of organizational resources or through distortion of financial statements, is detective accounting. Detective accounting is a branch of accounting that deals with the desired capabilities to prevent, detect and detect fraud, its tools and methods. The purpose of this study is to explain the dimensions of detective (judicial) accounting theory and describe why and how to choose methods and techniques and the results of applying these methods or techniques.
The method used in this article is applied in nature and is descriptive-analytical. The choice of methods and techniques depends on accounting and non-accounting decisions, which are reviewed by an accountant or forensic expert.
The detective accounting theory presented in this article will be useful for both groups, practical activists in the field of fraud detection and detection, as well as academics interested in this field. In addition, the scientific contribution of this theory in forensic science and accounting theory will be effective in the process of solving problems related to the fight against financial and economic crimes. Detective accounting theory presents five rules that interpret and justify accounting and non-accounting decisions made by forensic experts. These rules are the rule of effectiveness, the rule of ability, the rule of
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