Results 11 to 20 of about 13,271 (276)
Impact of task performance fraud risk assessment on forensic skills and mindsets: experience from Nigeria [PDF]
, 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
Objectivity and independence: the dual roles of external auditors and forensic accountants [PDF]
, 2013 This paper is aimed at illustrating that certain capacities exist whereby the dual role of the external auditor (in undertaking internal audit roles as well as skilled persons roles) could be exercised to the optimal and maximum benefit of an entity or ...
Di Gabriele, James, Ojo, Marianne
core +2 more sources
Skills of the Forensic Accountants in Revealing Fraud in Public Sector: The Case of Indonesia
Journal of Accounting and Investment, 2020 Research aims: This paper aims primarily to investigate the effect of the skills of forensic accountants on the public sector in revealing fraud in Indonesia.
Sumartono Sumartono +2 more
doaj +1 more source
, 2021 Η απάτη αποτελεί ένα πολυδιάστατο και πολύπλευρο φαινόμενο που απασχολεί πέραν των επενδυτών, ελεγκτών, νομοθετών, και τους απλούς πολίτες. Η αποκάλυψη πλήθους εταιρικών σκανδάλων στις αρχές του 21ου αιώνα, αύξησε ιδιαίτερα το ενδιαφέρον όλων αναφορικά με το συγκεκριμένο ζήτημα, εμφανίζοντας τη δικανική λογιστική ως το μέσο για την αποτελεσματική ...
openaire +1 more source
Forensic Accounting and Its Future
Premium e-Journal of Social Science, 2021 Tüm dünyadaki ekonomik, mali ve finansal sistemlerdeyaşanan gelişmeler, iletişim ve teknoloji olanaklarının artması ile birliktesosyolojik yapıların da hızlı bir şekilde değişimine yol açmıştır. Bu gelişmelerinışığında, işletme organizasyonunda ve yönetim süreçlerinde meydana gelendeğişimler, muhasebe kavramında değişimlere ve gelişen anlayışlara ...
Sümerli Sarıgül, Sevgi, Savsar, Cihat
openaire +2 more sources
Malete Journal of Accounting and Finance, 2023 The internal control system of any organisation determines how prone such an organisation will be to fraudulent practices. The operations of Nigerian Deposit Money Banks (NDMBs) is highly multifaceted, hence, requires sophisticated technology which in ...
Abdul-Hakeem Shuaib, Salaudeen Ibrahim
doaj
The Techniques and Skills Needed by the Forensic Accounting Expert to Identify Fraud Attempts in Romania [PDF]
Annals of Dunarea de Jos University. Fascicle I : Economics and Applied InformaticsIn the context of a market influenced by globalization, the accuracy and correctness of accounting information become more and more important for investors, but they are also harder to control.
Riana Iren Radu +2 more
doaj +1 more source
An empirical investigation of fraud risk assessment and knowledge requirement on fraud related problem representation in Nigeria [PDF]
, 2014 Purpose: The paper investigates Fraud Risk Assessment Task Performance (TPFRA) and Knowledge Requirement (KR) of the forensic accountant and auditor on Fraud Related Problem Representation (FRPR) in the Nigerian public sector.
Che Ahmad, Ayoib +2 more
core +4 more sources
Palmer & Harvey: A Case of Governance and Audit Failure [PDF]
, 2018 Palmer & Harvey (P&H) is a recent example of a UK corporate failure which raises questions about current corporate governance practice, the quality and integrity of audit reporting, and the “sugar coating” of Annual Reports.
Awolowo, Ifedapo, Garrow, Nigel
core +1 more source
The Relevant Skills for Forensic Accountants – Can the Romanian Accounting Education Programs offer them? [PDF]
Ovidius University Annals: Economic Sciences Series, 2017 In Romania for becoming a forensic accountant it is necessary, as preliminary conditions, first,to have a bachelor`s degree in accounting or finance, and second, to attain a certification, aschartered accountant, given by the professional body, CECCAR ...
Bobițan Nicolae, Dumitrescu Diana
doaj