| The term forensic accounting was first used by Robert Lindquist in 1996, a Canadian accountant, to describe the special combination of skills applied in preparing and reviewing financial evidence. So begins the introduction of a new book ‘Forensic Accounting’ by Niamh Brennan, Micahel MacCormack Professor of Management at UCD and John Hennessy, Barrister-at-law, King’s Inns. The book covers a vast array of topics: the legal system in Ireland, fraud, the role of the forensic accountant in litigation and dispute resolution, taxation and tribunals of inquiry. It also examines forensic accounting calculations on valuing businesses and interest, discount and the time value of money. |
