| Notas: | The financial crimes have been increased during the last years. Middleton and Levi (2005) pointed out that laundering and embezzlement is a common phenomenon in the field of accounting and law resulting in the development of forensic accountancy. During the last 50 years, corporate criminal activities and criminal enterprises have become more sophisticated, better organized, and more complex. Writing this book, author's thought in mind was firstly to determine whether forensic accounting can assist Cyprus in solving a crime, identify a framework for establishing a forensic accountancy “profession” in Cyprus, and provide recommendations to the areas in which forensic accounting could be useful. This book identifies the significance of forensic accounting as a work-placed discipline in society, suggests that forensic accountants’ techniques are crucial for combating financial crimes and corruption and recommends the introduction of specialist forensic accountants in police departments and the Attorney General Department. Finally, any framework with strong legislation and characteristics, such as the UK’s and Australia’s should be adopted in Cyprus. |
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