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Practice and Theory
Louise Reader
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This book offers a theoretical and practical overview of forensic accounting and its diverse roles within today’s complex and evolving business environment. It begins by educating readers on the fundamentals of forensic accounting, focusing on its roles, the strengths and weaknesses of the field, as well as certification and professional opportunities available. This chapter aims to assist students, academics, and regulators in understanding the core concepts of forensic accounting. In subsequent chapters, the book illustrates the role of forensic accountants in detecting fraud and financial corruption, providing legal support in financial cases, business valuation, and preventing electronic financial crimes. This book aims to offers valuable insights and foundational knowledge to a diverse audience. It is designed to assist students in building a strong understanding of the field, support academics in teaching and research, and help regulators grasp the critical aspects necessary for effective oversight. Through the exploration of key principles, methodologies, and real-world applications, this book seeks to equip readers with the tools and perspectives needed to navigate and contribute to the evolving landscape of forensic accounting.
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Hashem Alshurafat is an academic in the field of accounting, ranked among the top 2% of scientists worldwide in 2024 by the Stanford University ranking system. His scholarly contributions have been acknowledged through several prestigious awards, including the Best Reviewer Award from Emerald Publishing and the Best Paper Award from the AL-Hussain Fund. He currently serves as an Associate Professor of Accounting at Hashemite University, where he also serves as Deputy Dean. Dr. Alshurafat earned his PhD in Accounting from the University of Southern Queensland in Australia, an experience that equipped him with a strong foundation in critical accounting theories and practices. Beyond his teaching responsibilities, he is actively engaged in the academic community as an editor and reviewer for numerous scholarly journals. He is a member of the editorial teams of SAGE Open and Discover Sustainability. He has served as a guest editor for special issues of the journals Journal of Financial Reporting and Accounting, Discover Sustainability, and Sustainability. Through these roles, he has played a key part in supporting and advancing high-quality academic research. Dr. Alshurafat has also contributed to the publication of five edited books with well-respected publishers, including Springer and Emerald. His research interests encompass forensic accounting, sustainability in business practices, the integration of technology in accounting, and accounting education. His work has been published in leading academic journals and presented at international conferences indexed in Scopus and Web of Science. Through his ongoing research, teaching, and service, he continues to advance the accounting discipline.
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