The reader brings to the act of reading his or her cognitive capabilities (attention, memory,
critical analytic ability, the process of inferring, visualization); motivation (a purpose for reading, interest in the content, self - efficacy as a reader); knowledge (vocabulary and topic knowledge, linguistic and discourse knowledge, knowledge of comprehension strategies); and experiences.
Focused and efficient use of data
analytics as well as the
ability to mine a universe of publicly available yet
critical information regarding subjects, companies and their relationships are two additional ways in which forensic accounting has matured.