References:
[1] ACFE, 2014. Report to the Nations On Occupational Fraud and Abuse, Austin: Association of Certified Fraud Examiners.
[2] ACFE, A. o. C. F. E., 2014. Fraud Examiners Manual. International ed. Texas: ACFE.
[3] AICPA, A. I. o. C. P. A., 2004. Forensic services audits, and corporate governance: Bridging the gap, New York: Author.
[4] Alvesson, M. & Deetz, S., 2000. Doing Critical Management Research. London: Sage.
[5] Awolowo, I. F., 2014. The Relevance of Forensic Accounting in Mitigating the Audit Expectation Gap. s.l., University of Portsmouth.
[6] BBC-News, 2014. Tesco suspends execs as inquiry launched into profit overstatement. (Online) Available at: http://www.bbc.co.uk/news/business (Accessed 7 October 2014).
[7] Bhasin, M., 2013. AN Emperical Investigation of the Relevant Skills of Forensic Accountants: Experience of a Developing economy. European Journal of Accounting Auditing and Finance Research, 1(2), pp. 11 - 52.
[8] Bressler, L., 2012. The Role of Forensic Accounting in Fraud Investigations: Importance of Attorney and Judge's Perception. Journal of Finance and Accountancy.
[9] Britten, K., 2011. ‘What are audits for?’ – Auditor negligence and the expert witness. Forensic Accountant, Issue 36, pp. 4-7.
[10] Carnes, K. C. & Gierlasinski, N. J., 2001. Forensic accounting skills: will supply finally catch up to demand? Manageria and Auditing Journal, 16(6), pp. 378 - 382.
[11] Clark, M., 2014. Positioning Mixed Methods Research: The Neo-Empiricism Perspective. Kidmore End, European Conference on Research Methodology for Business and Management Studies.
[12] Colby, E. E., 2013. Financial statement fraud, Part 1. CGA Journal, pp. 1-5.
[13] DiGabriele, J. A., 2008. An Empirical Investigation of the Relevant Skills of Forensic Accountants. Journal of Education for Business, 83(6), pp. 331-338.
[14] DiGabriele, J. A., 2009. Fishbowl the Forensic Accountant: A Closer Look at the Skills Forensic Accounting Education Should Emphasize. Forensic Examiner, 18(2), pp. 77-79.
[15] DiGabriele, J. A., 2011. Revisiting the Integration of Forensic Accounting and the Auditing Paradigm. the Forensic Examiner, 20(3), pp. 70-73.
[16] Gray, R. O. & Moussalli, S. D., 2006. Forensic Accounting and Auditing United Again: A Historical Perspective. Journal of Business Issues, Issue 2, pp. 15-24.
[17] Johnson, P. & Duberley, J., 2000. Understanding Management Research. London: Sage.
[18] Johnson, P. & Clark, M., 2006. Business and Management Research Methodologies. Sage Library in Business and Management.
[19] Kahan, S., 2006. Sherlock Holmes enters accounting: Dramatic increase in fraud brings more CPA sleuths into the industry. Accounting Today, 20(8), pp. 1-3.
[20] Koh, A. N., Arokiasamy, L. & Suat, C. L. A., 2009. Forensic Accounting: Public Acceptance towards Occurrence of Fraud Detection. International Journal of Busniess Management, 4(11), pp. 154-149.
[21] McConnell Jr, D. K. & Bank, G. Y., 2003. How Sarbanes-Oxley Will Change the Audit Process. Journal of Accountancy, 196(3), pp. 49-55.
[22] Rezaee, Z., Crumbley, L. D. & Elmore, R. C., 2006. Forensic accounting education: a survey of academicians and practitioners. Advances in Accounting Education.
[23] Smith, S. G. & Crumbley, L. D., 2009. Defining a Forensic Audit. The Journal of Digital Forensics, Security and Law, 4(1), pp. 61-79.
[24] Wolfe, D. T. & Hermanson, D. R., 2004. The Fraud Diamond: Considering the Four Elements of Fraud. The CPA Journal, 74(12), pp. 38-42.
[25] Wolosky, H. W., 2004. Forensic Accounting to the Forefront. The Practical accountant, 37(2), pp. 22-28.
[26] Golden, T., 2011. Is financial statement auditing still relevant? Texas: University of Texas.
[27] Crumbley, L. D., 2009. So What Is Forensic Accounting? Accounting, Behaviour and Organization.
[28] Joshi, M., 2006. What is Forensic Accounting ? (Online) Available at: http://www.indiaforensic.com/definition.htm (Accessed 21 August 2014).
[29] Okoye, E. I. & Gbegi, D. O., 2013. An Evaluation of Forensic Accountants to Planning Management Fraud Risk Detection Procedures. Global Journal of Management and Business Research, 13(1).
[30] Chui, L. & Pike, B., 2013. Auditors' Responsibilities for Fraud Detection: New Wine in Old Bottles? Journal of Forensic and Investigative Accounting, 5(1), pp. 204-233.
[31] Gerson, J. S., Brolly, J. P. & Skalak, S. L., 2006. The Roles of the Auditor and the Forensic Accounting Investigator. In: T. W. Golden, S. L. Skalak & M. M. Clayton, eds. A Guide to Forensic Accounting Investigation. Hoboken, NJ: John Wiley & Sons, Inc, pp. 243-257.