The Development Way of Forensic Accounting in China

Abstract

Forensic Accounting has been translated into Court Accounting, Litigation Accounting. It first appeared in the United States in the late 1870s and early 1880s, which mainly related to the US internal stock fraud case of domestic enterprise and the scandal of saving and credit industry. Since the end of the 20th century, forensic accounting grew rapidly in China affected by the prosperous of international forensic accounting. Despite a lot of research results of forensic accounting have been made by many scholars and experts, the application of forensic accounting is limited. This paper aims at studying the developing conditions and finding a developing way of forensic accounting in China.