Time frame for forensic accounting: normative and methodological aspects
Abstract
Subject. In the current practice of forensic accounting, there is an issue of determining the optimal timing of the examination. The scientific and educational literature reflects different points of view on the issue. We need to study the factors affecting the duration of forensic accounting, the reasons for extending their terms. It is also necessary to analyse the regulatory provisions concerning the timing of forensic accounting.
Objectives. The aim of this study was to identify the features of illegal economic actions; to study the conditions affecting the target dates of forensic accounting; to determine the dependence of the target dates of forensic accounting procedure on its type; to identify and analyse the difficulties in assigning, organising, and conducting forensic accounting examinations; and to compare the requirements for forensic accounting experts and their competencies under the current laws and regulations.
Methodology. We used the following methods of scientific knowledge to achieve our goals: dialectical method, analysis, and synthesis. The research was based on the study of relevant scientific and educational literature, economic journals, and factual materials.
Conclusions. We concluded that the financial control system should focus not only on methodological, but also organisational and procedural issues of conducting expert economic activities regarding illegal economic actions. The time frame for forensic accounting should be considered from two perspectives: normative and methodological. The expected terms of forensic accounting examination directly depend on its type: primary, follow-up, additional, expert panel, or complex review. According to the analysis of practical materials, the actual terms of the forensic accounting panel examination usually exceed thirty days as it is used for complex, multi-episode illegal economic actions, involving sophisticated methods of concealment. Currently, there is no consensus among scientists and practising specialists on the composition of genera in the class of forensic economic examinations. Discrepancies in regulatory documents on the structure of the forensic economic examination class leads to an unjustified increase in the duration of forensic accounting due to the ambiguity in choosing the appropriate expert for a particular case.
Metrics
References
Белуха, Н. Т. (1993). Судебно-бухгалтерская экспертиза (Н. Т. Белуха (ed.)). М.: «Дело ЛТД». [Belukha, N. T. (1993). Forensic accounting expertise (N. T. Belukha (ed.)). Moscow: Business LTD. (In Russian).]
Ендовицкий, Д. А., Трещевский, Ю. И., Канапухин, П. А., & Кособуцкая, А. Ю. (2023). Эмпирический анализ и прогнозирование динамики инновационного развития регионов России. Вестник ВГУ. Серия: Экономика и Управление, 1, 51–64. [Endovitsky, D. A., Treshchevsky, Yu. I., Kanapukhin, P. A., & Kosobutskaya, A. Yu. (2023). Empirical analysis and forecasting of the dynamics of innovative development of Russian regions. Proceedings of Voronezh State University. Series: Economics and Management, 1, 51–64. (In Russian).]
Звягин, С. А., Стрыгина, И. Е., & Фоменко, Т. Н. (2019). Специфика взаимодействия эксперта-бухгалтера и органа (лица), назначивше-го экспертизу, в бюджетной сфере. Журнал «АУДИТ», 5, 8–13. [Zvyagin, S. A., Strygina, I. E., & Fomenko, T. N. (2019). The specifics of the interaction between an expert accountant and the body (person) that appointed the expertise in the public sector. Journal "AUDIT", 5, 8–13. (In Russian).]
Звягин, С. А., & Фоменко, Т. Н. (2021). Анализ защитных функций бухгалтерского учета и следы неправомерных экономических действий. Международный Бухгалтерский Учет, 24(8(482)), 887–906. [Zvyagin, S. A., & Fomenko, T. N. (2021). Analysis of the protective functions of accounting and traces of illegal economic actions. International Accounting, 24(8(482)), 887–906. (In Russian).]
Изварина, Н. Ю. (2020). Судебная бухгалтерская экспертиза: актуальные подходы к использованию и методам проведения. Вестник Экспертного Совета, 1(20), 75–84. [Izvarina, N. Yu. (2020). Forensic accounting expertise: current approaches to the use and methods of implementation. Bulletin of the Expert Council, 1(20), 75–84. (In Russian).]
Измайлов, И. К. (2022). Теневое предпринимательство в России: причины и последствия. Вестник ВГУ. Серия: Экономика и Управление, 3, 86–99. [Izmailov, I. K. (2022). Shadow business in Russia: causes and consequences. Proceedings of Voronezh State University. Series: Economics and Management, 3, 86–99. (In Russian).]
Колисниченко, В. В. (2022). Судебная бухгалтерская экспертиза в России: исторический аспект. Экономика и Бизнес: Теория и Практика, 9(91), 94–97. [Kolisnichenko, V. V. (2022). Forensic accounting expertise in Russia: a historical aspect. Economics and Business: Theory and Practice, 9(91), 94–97. (In Russian).]
Коробейникова, Л. С., & Черкасова, К. А. (2022). Производственный контроль в системе управления корпоративной организацией. Вестник ВГУ. Серия: Экономика и Управление, 2, 18–28. [Korobeynikova, L. S., & Cherkasova, K. A. (2022). Production control in the corporate organization management system. Proceedings of Voronezh State University. Series: Economics and Management, 2, 18–28. (In Russian).]
Надоненко, О. Н. (2021). О целесообразности изменений законодательства, касающегося сроков производства судебных экспертиз. Российский Следователь, 4, 57–58. [Nadonenko, O. N. (2021). On the expediency of changes in legislation concerning the timing of the production of forensic examinations. Russian Investigator, 4, 57–58. (In Russian).]
Нерсесян, М. Г., & Виноградова, М. М. (n.d.). К вопросу взаимодействия экспертов и участников процесса при назначении и производстве судебных экономических экспертиз. Материалы Круглого Стола «Теория и Практика Судебной Экспертизы При Рассмотрении Экономических Споров и Дел в Уголовном, Гражданском, Арбит-Ражном и Административном Судопроизводстве», 61–63. [Nersesyan, M. G., & Vinogradova, M. M. (n.d.). On the issue of interaction between experts and participants in the process in the appointment and production of forensic economic examinations. Materials of the Round Table "Theory and Practice of Forensic Expertise in Considering Economic Disputes and Cases in Criminal, Civil, Arbitration and Administrative Litigation", 61-63. (In Russian).]
Ромашов, А. М. (1974). Вопросы теории и практики судебно-бухгалтерской экспертизы. Актуальные Проблемы Развития Судебно-Бухгалтерских Экспертиз, 23–29. [Romashov, A. M. (1974). Questions of theory and practice of forensic accounting expertise. Current Issues in the Development of Forensic Accounting Examinations, 23–29. (In Russian).]
Третьякова, Т. А. (2022). Применение судебно-бухгалтерской экспертизы при расследовании правона-рушений в сфере экономики. Академическая Публицистика, 12(2), 333–337. [Tretyakova, T. A. (2022). The use of forensic accounting expertise in the investigation of offenses in the economic sphere. Academic Publicism, 12(2), 333–337. (In Russian).]
Bryan, D., Liu, M. H. C., Tiras, S. L., & Zhuang, Z. (2013). Optimal versus suboptimal choices of accounting expertise on audit committees and earnings quality. Review of Accounting Studies, 18(4), 1123–1158. https://doi.org/10.1007/s11142-013-9229-8
Chen, M. C., Chang, C. W., & Lee, M. C. (2020). The effect of chief financial officers’ accounting expertise on corporate tax avoidance: the role of compensation design. Review of Quantitative Finance and Accounting, 54(1), 273–296. https://doi.org/10.1007/s11156-019-00789-5
Dooley, K., & Gupta, A. (2017). Governing by expertise: the contested politics of (accounting for) land-based mitigation in a new climate agreement. International Environmental Agreements: Politics, Law and Economics, 17(4), 483–500. https://doi.org/10.1007/s10784-016-9331-z
Hoitash, R., Hoitash, U., & Yezegel, A. (2021). Can sell-side analysts’ experience, expertise and qualifications help mitigate the adverse effects of accounting reporting complexity? Review of Quantitative Finance and Accounting, 57(3), 859–897. https://doi.org/10.1007/s11156-021-00963-8
Nguyen, T. T., Duong, C. M., Nguyen, N. T. M., & Bui, H. Q. (2020). Accounting conservatism and banking expertise on board of directors. Review of Quantitative Finance and Accounting, 55(2), 501–539. https://doi.org/10.1007/s11156-019-00851-2
Prodanova, N. A., Trofimova, L. B., Adamenko, A. A., Erzinkyan, E. A., Savina, N. V., & Korshunova, L. N. (2019). Methodology for assessing control in the formation of financial statements of a consolidated business. International Journal of Recent Technology and Engineering, 8(1), 2696–2702.
Zvyagin, S. A., Breslavtseva, N. A., Fedchenko, A. A., & Fomenko, T. N. (2018). Study of objects during the accounting expertise in the economic entities of the public sector. Research Journal of Pharmaceutical, Biological and Chemical Sciences, 9(6), 1961–1970.
This work is licensed under a Creative Commons Attribution 4.0 International License.
