In Search of the Truth in Numbers: The Professionalism of Forensic Accountants in the Judicial System
- By Bertrand Malsch,
- Jérôme Bouchard,
- Nadia Smaili,
- Translated and edited by Cadenza Academic Translations
Pages 87 to 130
Cite this article
- MALSCH, Bertrand,
- BOUCHARD, Jérôme,
- SMAILI, Nadia,
- Translated and edited by CADENZA ACADEMIC TRANSLATIONS, ,
- Malsch, Bertrand.,
- et al.
- Malsch, B.,
- Bouchard, J.,
- Smaili, N.,
- Translated and edited by Cadenza Academic Translations,
https://doi.org/10.3917/cca.pa.0007
Cite this article
- Malsch, B.,
- Bouchard, J.,
- Smaili, N.,
- Translated and edited by Cadenza Academic Translations,
- Malsch, Bertrand.,
- et al.
- MALSCH, Bertrand,
- BOUCHARD, Jérôme,
- SMAILI, Nadia,
- Translated and edited by CADENZA ACADEMIC TRANSLATIONS, ,
https://doi.org/10.3917/cca.pa.0007
Notes
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[1]
Translator’s noteOur translation. Unless otherwise stated, all translations of cited foreign language material in this article are our own.
Fraud has become a popular area of study in accounting research because of the scale of the losses it causes and the expectations it creates that accounting professionals will eradicate it (Andon & Free, 2025). Forensic accountants play an important role in this eradication process. They conduct financial investigations, trace misappropriated assets, and can testify in court as expert witnesses (Davis et al., 2010). The discovery and analysis of numerical data play a central role in the production of evidence and the preparation of expert reports. Forensic accountants also identify weaknesses in control systems in order to advise organizations on fraud prevention (Honigsberg, 2020; Sanchez, 2012), and assess the extent of losses in the event of proven fraud (DiGabriele & Lohrey, 2016). Their field of activity thus extends to the intersection of accounting, auditing, and the law (Williams, 2002).
Forensic accounting as an activity raises an important issue regarding the understanding of professionalism, however. Strictly speaking, it is not a regulated profession subject to the jurisdiction and control of a professional body. Unlike auditing, where only chartered accountants with a public accountancy permit are authorized to sign reports, forensic accounting services can, in principle, be offered openly. In this respect, forensic accountants are more of a “quasi-profession” (Huber, 2012, 2013): They practice without the privileges and obligations attached to an exclusive professional body, while laying claim to expertise that is distinctive and recognized (Courtois & Gendron, 2020a)…
Publisher keywords: ethics, forensic accounting, institutional logics, professionalism
Uploaded: 02/17/2026
https://doi.org/10.3917/cca.pa.0007This article is available in conditional access
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