Forensic Accounting on Corporate Governance Maturity mediated by Internal Audit: A Conceptual Overview

DOI

10.2991/ebic-17.2018.26How to use a DOI?

Keywords

Forensic Accounting; Corporate Governance Maturity; Auditors; Fraud

Abstract

Identification and development of forensic accounting as an organization's essential intangible asset has been traced as an immense vital essence that can influence corporate governance maturity. This paper attempts to integrate relevant empirical research and literature to extend the intended potentials of forensic accounting on corporate governance maturity particularly in public listed companies in Oman. Moreover, this paper will identify the role of forensic accounting as preventive measure rather than a detective control which is at present widely understood. The paper also proposes that internal audit poses a mediating role between forensic accounting and corporate governance maturity by linking professional theory and agency theory in its relationship. Since the existing literature provides less evidence that attempt to observe the influence of forensic accounting on corporate governance maturity, this paper offers and calls a promising proposition for future research.

Copyright

© 2018, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Ali Rehman
AU  - Fathyah Hashim
PY  - 2018/01
DA  - 2018/01
TI  - Forensic Accounting on Corporate Governance Maturity mediated by Internal Audit: A Conceptual Overview
BT  - Proceedings of the 1st Economics and Business International Conference 2017 (EBIC 2017)
PB  - Atlantis Press
SP  - 161
EP  - 168
SN  - 2352-5428
UR  - https://doi.org/10.2991/ebic-17.2018.26
DO  - 10.2991/ebic-17.2018.26
ID  - Rehman2018/01
ER  -