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Rising demand for forensic accountants has driven growth in both forensic accounting certifications and the number of organizations issuing them. Although forensic accounting is often described as a niche within public accounting, it shares multiple professional characteristics. The article evaluates whether forensic accounting can develop as a distinct profession in its own right.",{"@graph":69,"@context":115},[70,84,106],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/is-forensic-accounting-in-the-united-states-becoming-a-profession/199269/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/is-forensic-accounting-in-the-united-states-becoming-a-profession/199269.png","ImageObject",300,407,{"name":92,"@type":93},"Valentina","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-29","2026-09-04",true,{"@type":102,"interactionType":103,"userInteractionCount":105},"InteractionCounter",{"@type":104},"ViewAction",16,{"@type":107,"mainEntity":108},"FAQPage",[109],{"name":110,"@type":111,"acceptedAnswer":112},"What factors are linked to the growth of forensic accounting?","Question",{"text":113,"@type":114},"The article connects increasing demand with the rise in forensic accounting certifications and more corporations issuing those certifications, alongside growth in related education programs.","Answer","https://schema.org",{"og:url":83,"og:type":117,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":119,"canonical":83},"index,follow",{"doc_id":121,"site_id":62},199269,1788505447,{"code":4,"msg":5,"data":124},{"doc_id":121,"user_id":125,"nickname":92,"user_avatar":126,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":127,"file_id":128,"file_url":129,"file_type":130,"file_size":131,"view_count":105,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":41,"language":132,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":133,"faqs":134,"seo_title":135,"seo_description":67,"update_tm":122,"read_time":136,"preview_page_count":4},13056703020460,"https://ap-avatar.wpscdn.com/avatar/be000253dac470eee5d?_k=1778207105932848923","Journal of Forensic & Investigative Accounting  \nVol. 4, Issue 1, 2012  \nIs Forensic Accounting in the United States Becoming a Profession?  \nWm. Dennis Huber*  \nABSTRACT  \nPublic accounting in the United States is a profession not only because it is defined as a profession by statute, but because it also fulfills a significant number of sociological criteria to be accepted as a profession. The recent increase in the demand for forensic accountants has resulted in a significant growth in the number of certifications in forensic accounting and also the number of corporations issuing certifications in forensic accounting. Forensic accounting is often referred to as a niche within the public accounting profession. But forensic accounting exhibits many of the same characteristics of a profession as public accounting. This article explores the possibility of forensic accounting as a profession in its own right.  \nKeywords: Forensic accounting, niche, profession, sociology of professions.  \nThis paper was presented at the Second Annual Research Conference of the American Accounting Association – Forensic and Investigative Accounting Section, New Orleans, LA, March 25-26, 2011.  \nThe author would like to acknowledge the helpful comments of William Raynor, III, SUNY at Delhi; James DiGabriele, Montclair State University; suggestions from those who attended the Forensic and Investigative Accounting Section Research Conference; D. Larry Crumbley, Louisiana State University; and two anonymous reviewers.  \n* The author is core faculty at Capella University.  \nJournal of Forensic & Investigative Accounting  \nVol. 4, Issue 1, 2012  \nI. Introduction  \nThe purpose of this article is to try to answer the question, is forensic accounting in the United States becoming a profession? The number of times forensic accounting has been referred to as a niche is too numerous to list here, including The American Institute of Certified Public Accountants (AICPA n.d.) and the National Association of Certified Valuation Analysts (NACVA n.d.) . Even colleges and universities which offer degrees in forensic accounting refer to their programs as a niche (e.g., Webster University n.d.) .  \nThe meaning of niche in this context simply means ―a specialized market‖(MerriamWebster). But specialized in relation to what? To the AICPA there may be reasons to refer to forensic accounting as a niche. The Top 100 CPA firms reported less than 44% revenue, and the Top Six CPA firms reported less than 44% revenue, from Auditing and Attestation services—which is the only reason CPAs are licensed by the state. Tax and MAS together account for another 50%, which leaves ―other‖(including forensic accounting) as slightly under 5.5%(Accounting Today 2010) . So the numbers appear to support describing forensic accounting as a niche market by the AICPA. But labeling forensic accounting as a niche is ignoring two facts. One, auditing and attestation services can itself be considered a specialized market, and thus a niche, when compared to all other services provide by CPAs – 44% compared to 56% for all other services combined. Xu and Wang (2008) also discuss the relative decline in the demand for audit and assurance services as a percentage of accounting firm revenue.  \nThe second fact ignored by referring to forensic accounting as a niche market is that while some forensic accounting certifications require a CPA as a pre-requisite, having a CPA is only a requirement of the corporation issuing the certification. A CPA is not a pre-requisite to be  \nJournal of Forensic & Investigative Accounting  \nVol. 4, Issue 1, 2012  \na forensic accountant. There is a significant market for suppliers of forensic accounting services that are not related to GAAP and thus do not require a CPA.  \nPublic accounting has its own place in the curriculum of colleges and universities at both the undergraduate and graduate level. The accounting curriculum was developed over decades and periodically revised t","cbCaibbowqwLKzxv","https://ap.wps.com/l/cbCaibbowqwLKzxv","pdf",332308,"English","# I. Introduction\n## Purpose and framing of the research question\n## “Niche” versus professional characteristics\n## Curriculum and training developments\n## Certifications, experience, and apprenticeship-like entry\n## Growth in demand and the paper’s central question","[{\"question\":\"What factors are linked to the growth of forensic accounting?\",\"answer\":\"The article connects increasing demand with the rise in forensic accounting certifications and more corporations issuing those certifications, alongside growth in related education programs.\"}]","Is Forensic Accounting in the United States Becoming a Profession? | PDF",76]