Demand for Forensic Accounting Has Grown Following the Collapsof Enron

question 43

Essay

Demand for forensic accounting has grown following the collapsof Enron and Worldcom. Explain the important characteristics of forensic accountants and the main techniquthey use to investigate fraud.

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Definitions:

Conditioned Taste Aversions

The learned aversion to a particular taste or food that has been associated with illness or nausea.

Long-Term Spontaneous Recovery

The reappearance of a previously extinguished conditioned response after a period of time without exposure to the conditioned stimulus.

Thorndike

An American psychologist known for his work in the field of learning, particularly the law of effect.

Skinner

Refers to B.F. Skinner, a psychologist and behaviorist who developed the theory of operant conditioning, focusing on the consequences of behavior to shape future actions.