Forensic Accountants in the Digital Age

This research paper aims at studying the dramatic changes that are occurring in the accounting environment such as: the new technologies which have an impact on many financial statement filings, new services that accountants are involved in and the need for specialized online database research skills which are continuously expanding. In response to these changes in the accounting environment, accountants need to have the ability to cope with these changes: the need to develop skills in thinking and writing, the need to practice knowledge application of research to problems, and the need to use online databases as tools in gathering and organizing the evidence for the investigation of an accounting issue.