Results 1 to 10 of about 13,108 (159)

KORUPSI DAN AKUNTANSI FORENSIK [PDF]

open access: yesI-Finance, 2016
Forensic accounting is implementing of accounting discipline in means widely, include auditing to laws problem for inside or outside completion law at laws court, both public sector and private (Tuanakotta, 2010).
RIKA LIDYAH RIKA
doaj   +1 more source

Forensic Accounting and the Law: The Forensic Accountant in the Capacity of an Expert Witness [PDF]

open access: yesSSRN Electronic Journal, 2012
This paper focuses on what constitutes “an attitude that includes a questioning mind and a critical assessment of audit evidence”, namely professional scepticism. This paper also focuses on factors and reasons contributory to the ever increasing use of (and the need for) forensic accountants – particularly in courts.
Ojo, Mariane.B.
openaire   +4 more sources

Forensic accounting education: world experience and issues of the XXI beginning

open access: yesВестник Пермского университета: Серия Экономика, 2022
At different times, the issues of professional education have an overriding priority both in educational environment and professional and scientific communities. These questions are especially important in the interdisciplinary areas.
Tatiana Vasil’evna Pashchenko
doaj   +1 more source

Forensic Accounting

open access: yes, 2022
With the advancement of technology unusual crimes have increased and it has become impossible to conduct audits. Due to the increase in these frauds and crimes, judicial accounting and standards have managed to survive to the present day. Technological developments that have changed from past to present by human hands affect many of our lives ...
ALTINBAY, Ali, KAYA, Yasemin
openaire   +3 more sources

ACCOUNTING STUDENTS' MOTIVATION for CHOOSING CAREERS as FORENSIC ACCOUNTANTS

open access: yesJurnal Akuntansi, 2022
This study aimed to investigate the internal and external factors that motivate accounting students to have a career as forensic accountants using Behavioral career decisions theory.
Krisnhoe Rachmi Fitrijati
doaj   +1 more source

Peran Akuntan Forensik Sebagai Upaya Penegakan Hukum Pada Kejahatan Fraud (Penggelapan) di Perusahaan Kelapa Sawit

open access: yesAl-Manhaj, 2022
Palm oil is one of the commodities to improve Indonesian economy. However, in palm oil companies, fraud often occurs which is detrimental to the company. One of the frauds committed by employees is embezzlement of funds. Therefore, an analysis is needed
Rahmatsyah Rahmatsyah
doaj   +1 more source

THE EXPERT-ACCOUNTANT’S PROFESSIONAL JUDGMENT IN THE ARBITRATION PROCEEDINGS

open access: yesНаука Красноярья, 2020
The purpose of the research is to study and identify the genesis of the concepts of “professional judgment of an accountant”, “professional judgment of an auditor” and “special knowledge”, which serve as the basis for the formation of an author’s ...
Ekaterina Igorevna Erokhina   +2 more
doaj   +1 more source

The integration of forensic accounting and big data technology frameworks for internal fraud mitigation in the banking industry

open access: yesCogent Business & Management, 2023
The purpose of this study is to investigate the integration of forensic accounting and big data technology frameworks in relation to the mitigation of internal fraud risk in the banking industry.
Oluwatoyin Esther Akinbowale   +2 more
doaj   +1 more source

PERSEPSI PRAKTISI DAN PENGGUNA JASA AKUNTAN FORENSIK TERHADAP KEAHLIAN AKUNTAN FORENSIK

open access: yesJurnal Akuntansi Indonesia, 2018
This study aims to determine the perceptions of practitioners and users of forensic accountants about the expertise of forensic accountants. The population of this research are BPK and BPKP as practitioners of forensic accountant and prosecutor and judge
Retno Tri Handayani
doaj   +1 more source

Impact of task performance fraud risk assessment on forensic skills and mindsets: experience from Nigeria [PDF]

open access: yes, 2014
This paper discusses the impact of task performance, fraud risk assessment and forensic accountants and auditors’ skills and mindsets in the Nigerian public sector.
Che Ahmad, Ayoib   +2 more
core   +3 more sources

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