THE RELEVANCE OF FORENSIC ACCOUNTING IN DETECTING FINANCIAL FRAUDS
Keywords: forensic accounting, litigasi, penelitian kualitatif, skandal akuntansi
Abstract
Berbagai skandal akuntansi telah mendorong munculnya perdebatan yang menanyakan kemampuan akuntansi dalam menyediakan informasi keuangan yang bermanfaat. Masyarakat luas juga mulai mempermasalahkan peranan auditor, regulasi dan mekanisme tata kelola perusahaan dalam mendeteksi kemungkinan terjadinya kecurangan keuangan. Penulis berpendapat bahwa kurang independennya auditor, lemahnya penegakan hukum, dan ketidakmampuan mekanisme tata kelola perusahaan dalam memonitor perilaku manajer merupakan faktor utama yang mendorong terjadinya skandal akuntansi di berbagai negara. Untuk mencegah skandal sejenis, masyarakat luas sebenarnya memerlukan forensic accounting. Atas dasar hal tersebut, forensic accounting sudah seharusnya dipertimbangkan sebagai bagian dalam mendesain kurikulum akuntansi dan menjadi area penelitian di Indonesia.
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References
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Boland, R.J. & Pondy, L.R. (1983). Accounting in organization: A union of natural and rational perpsectives. Accounting, Organization and Society, 8 (2/3), 223-234.
Bologna, J. & Lindquist, R. (1995). Fraud auditing and forensic accounting. NY: Wiley and Sons.
Bromwich, M. (1992). Financial reporting, information, and capital market. London: Pitman Publishing
Browning, E.S. (2002). Investor confidence remains rickle: Dow barely above post September 11 low as S&P, Nasdaq Still Languish: Terrorism Is discounted as factor. The Wall Street Journal, 9 September, pp. C1.
Burrell, G. & Morgan, G. (1979). Sociological paradigms and organizational analysis: Elements of sociology of corporate life. London: Heineman Educational Books Ltd.
Byrne, J. (1998). How Al Dunlap Self-Destructed: The inside story of what drove sunbeam's board to sct. Business Week, 6, pp. 58-65.
Cohen, J., Krishnamoorthy, G., & Wright, A. (2004). The corporate governance mosaic and financial reporting quality. Journal of Accounting Literature, 23, 87-152.
Coulbert, J.L. (2004). Forensic accountants, the Sarbanes-Oxley Act (SOA), and audit standards. The Forensic Examiner, 13 (2), 20-25.
Crumbley, D.L. & Apostolou, N.G. (2005). The expanding role of the forensic accountant. The Forensic Examiner, 14 (3), 38-44.
Demski, J.S. (1980). Information analysis. Reading, MA: Addison-Wesley.
Denzin, N.K. (1983). Interpretive interaction. In Beyond method: Strategies for social research. G. Morgan (Eds). Beverly Hills, CA: Sage Publication.
Denzin, N.K. & Lincoln, Y.S. (1998). Introduction: Entering the field of qualitative research. In The Landscape of Qualitative Research-Teories and Issues. N.K. Denzin & Y.S. Lincoln (Eds). Thousand Oaks, CA: Sage Publication pp. 1-34.
Hopper, T. & Powell, A. (1985). Making sense of research into the organizational and social aspect of management accounting: A review of its underlying assumptions. Journal of Management Studies, 22 (5), 429-465.
Hopwood, A.G. (1983). On trying to study accounting in the contexts in which it operates. Accounting, Organization, and Society, 287-305.
Houck, M., Kranacher, M., Morris, B., Riley, R. A. Jr., Robertson, J., & Wells, J.T. (2006). Forensic accounting as an investigative tool: developing a model curriculum for fraud and forensic accounting (ethics). The CPA Journal, August: pp. 68-71.
Jennings, M.M. (2003). Ethics and non-gaap financial reporting. Corporate Finance Review, 8 (3), 43-47.
Johnson, S., Boone, P., Breach, A., & Friedman, E. (2000). Corporate governance in the Asia financial crisis. Journal of Financial Economics, 58 (1/2), 141-186.
Krell, E. (2002). Will forensic accounting go mainstream? Business Finance Journal, October.
Marschak, J. & Radner, R. (1972). The economic theory of teams. New Haven: Yale University Press.
Miller, P. (1994). Accounting as social and institutional practice: An introduction. In Accounting as Social and Institutional Practice. A. Hopwood & P. Miller (Eds). Cambridge: Cambridge University Press pp. 1-39.
Miller, P.B.W. & Bahnson, P.R. (2002). Quality financial reporting. New York: McGraw-Hill.
Morgan, G. (1980). Paradigms, metaphors, and puzzle solving in organization theory. Administrative Science Quarterly, 25 (4), 605-622.
Morgan, G. (1988). Accounting as reality construction: Toward a new epistemology for accounting practice. Accounting, Organization and Society, 13 (5), 477-485.
O'Connell, B., Webb, L., & Schwarzbach, H.R. (2005). Batten the hatches! Us accounting scandals and lessons for Australia. Australian Accounting Review, 15 (2), 52-67.
Oliver, R.W. (2004). What is transparency?. New York: McGraw-Hill.
Pha, A. (2001). Hih Collapse: Greed and Corruption. The Guardian, 23 May 2001.
Revsine, L. (1997). The selective financial misrepresentation hyphothesis. In Reading and Notes on Financial Accounting: Issues and Controversy. S.E. Zeff & J. Dharan (Eds). Boston: Irwin McGraw-Hill.
Rezae, Z. (2002). Financial statement Fraud prevention and detection. New York: John Wiley and Sons. Inc.
Tinker, T. (1991). "The accountant as partisan. Accounting, Organization, and Society, 16 (3), 297-310.
Tomkin, C. & Groves, R. (1983). The everyday accountant and researching his reality. Accounting, Organization, and Society, 8 (4), 361-374.
Wolk, H.I., Dodd, J.L., & Tearney, M.C. (2004). Accounting theory: Conceptual issues
Published
Apr 4, 2020
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How to Cite
Chariri, A. . (2020). THE RELEVANCE OF FORENSIC ACCOUNTING IN DETECTING FINANCIAL FRAUDS. Jurnal Organisasi Dan Manajemen, 3(2), 81–88. https://doi.org/10.33830/jom.v3i2.790.2007
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