Quality management in forensic accounting

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University of Pretoria

Abstract

The discipline of forensic accounting in South Africa suffers from a lack of professional standards and regulation. The hypothesis of the study is that this has contributed to poor quality of service delivery and, consequently, a lack of credibility. The purpose of the research was to test the hypothesis, identify the drivers of quality, and develop a model for the management of service quality in a forensic practice. Empirical research confirmed the hypothesis. The proposed quality model incorporates the research results and best practice in quality management in professional services firms. A strategy is suggested for the implementation and integration of the model, using a broad Total Quality Management framework. Macro-environmental forces, such as regulatory, public and legal pressure on the auditing profession, to assume responsibility for fraud detection in financial reporting, are discussed. The need for a tailored regulatory framework for the discipline in South Africa is emphasised.

Description

Dissertation (MBA)--University of Pretoria, 2004.

Keywords

UCTD, Total quality management, Forensic accounting

Sustainable Development Goals

Citation

Oberholzer, C 2004-10-07, Quality management in forensic accounting, MBA Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/28494>