ACCOUNTANT OF EXPERT-COMPTABLE?

Forensic accounting and the law: The forensic accountant in the capacity of an expert witness

This paper focuses on what constitutes “an attitude that includes a questioning mind and a critical assessment of audit evidence”, namely professional scepticism. It also briefly considers factors and reasons contributory to the ever increasing use of (and the need for) professionals who exercise professional scepticism – that is an attitude that includes a questioning mind and a critical asses...

A breathless accountant who blew up balloons.

Mendel's Accountant: a biologically realistic forward-time population genetics program

Mendel’s Accountant (hereafter referred to as “Mendel”) is a user-friendly biologically realistic simulation program for investigating the processes of mutation and selection in sexually reproducing diploid populations. Mendel represents an advance over previous forward-time programs in that it incorporates several new features that enhance biological realism including: (a) variable mutation ef...

Should my accountant sing La Traviata at the Met?

The request for this Point / Counterpoint was received on Sept. 6, 2007. It was also the day that Italian opera star Luciano Pavarotti died at the age of 71 from advanced pancreatic cancer. One year earlier, Pavarotti had developed resectable pancreatic cancer and underwent a pancreaticoduodenectomy, or Whipple resection, in New York. Why did he have his surgery in New York? Well, Pavarotti was...

The Impact of Dual Role of Forensic Accountant-Audit Firm's Partner on Audit Quality

Many data are effective in audit quality that are not part of the audit requirements. One of them is the personal characteristics of the auditor, such as skills and expertise. Forensic accountants have the skills need to spend on specialized fraud courses that they lack a formal non- forensic accountant. To investigate the Impact of dual role of forensic accountant- Official Accountant and audi...