Date of this Version


Document Type

Research Report

Publication Details

Sukanto Bhattacharya (2002) From Kautilya to Benford – trends in forensic and investigative accounting

School of Business Working Paper ; No. 9, 2002

© Copyright Sukanto Bhattacharya and the School of Business, Bond University


One of the most challenging tasks for a professional accountant is to seek out all such possible loopholes in accounting control systems which may be used to misappropriate corporate funds; and plug these up in good time. However, inspite of tight controls fraudulent misappropriations do occur. Here we look at a possible combination of a few interesting methods of inquiry, both ancient and modern, which may aid investigative accountants in tracking down the perpetrators of corporate frauds by correctly following the 'dirty money trail'.



To view the content in your browser, please download Adobe Reader or, alternately,
you may Download the file to your hard drive.

NOTE: The latest versions of Adobe Reader do not support viewing PDF files within Firefox on Mac OS and if you are using a modern (Intel) Mac, there is no official plugin for viewing PDF files within the browser window.