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Forensic Accounting

Annual Review of Law and Social Science, 2020
Forensic accounting serves as a regulatory and investment tool that allows interested professionals to predict whether firms are engaged in financial reporting misconduct. Financial reporting misconduct has severe economic and personal consequences. Not only does such misconduct distort the allocation of economic resources, but investors and employees
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Forensic Accountants, Codes of Ethics and Forensic Accounting Corporations

SSRN Electronic Journal, 2011
A survey reveals that a significant number of forensic accountants believe it is important that corporations that issue certifications in forensic accounting be not-for-profit and that these corporations have a duty to disclose their legal status. However, there are for-profit forensic accounting corporations that do not disclose their legal status ...
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Determinants of Forensic Accounting

2021
This study examined the political and environmental factors as determinants to apply forensic accounting in the North-Western states of Nigeria. The study utilized primary data through the administration of questionnaires. Partial least squares (PLS) path modeling (using smart PLS3 statistical software) was employed for the main analysis.
Sagir Lawal, Junaidu Muhammad Kurawa, Kabir Tahir Hamid   +2 more
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Fraud Detection and Forensic Accounting

2012
A quick search for the meaning of fraud in the dictionary states that fraud is “deceit, impersonation with intent to deceive, criminal deception done with the intention of gaining an advantage.” The Institute of Turkish History explains the word fraud as “a deceptive trick, scam, game, artifice, cabal which is committed to cheat, mislead someone” and ...
Fatma Ulucan Özkul, Ayşe Pamukçu
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Task performance fraud risk assessment on forensic accountant and auditor knowledge and mindset in Nigerian public sector [PDF]

Risk Governance & Control: Financial Markets & Institutions, 2014
This paper discusses task performance fraud risk assessment and forensic accountant and auditor knowledge and mindset in the Nigerian public sector. The aim of the study is to examine the fraud risk assessment in the Nigerian public sector through the ...
Oluwatoyin Muse Johnson Popoola, Rose Shamsiah Samsudin, Ayoib Che-Ahmad   +2 more
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Forensic Accounting in the Curriculum

Managerial Auditing Journal, 1992
Makes the case for inclusion of forensic accounting in the 150‐hour accounting training role in the USA. Practitioner roles are as fraud examiner, litigation consultant and expert witness for which need is expanding and remuneration considerable and stable. Makes detailed recommendations for integrating forensic skills training into the curriculum.
Zabihollah Rezaee, Gerald H. Lander, Thomas A. Gavin   +2 more
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Approach to Forensic Accounting and Forensic Audit

SSRN Electronic Journal, 2015
Forensic accounting and forensic audit are not new concepts, however, their acceptability are just gaining momentum in Nigeria because of their perceived roles in National development and transformation. This paper presents various acceptable definitions and concepts of forensics and forensic accounting, forensic audit, it discusses other related ...
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FORENSIC ACCOUNTING AND FORENSIC ACCOUNTING PROFESSION FROM THE PERSPECTIVES OF THE ACCOUNTING FINANCE DEPARTMENT IN TURKEY

2022
Dünyada ayrı bir mesleki uzmanlık olarak kabul edilmiş olmasına rağmen, Türkiye’de henüz gelişme aşamasında olan adli muhasebecilik mesleğininin, muhasebe eğitimi veren öğretim elemanlarınca değerlendirilmesi önem taşımaktadır. Bu çalışmanın amacı; Türkiye’de Muhasebe-Finansman anabilim dalında görev yapan öğretim elemanlarının; “adli muhasebeye ...
ÇİL KOÇYİĞİT, Seyhan, GÜNGÖR TANÇ, Şükran, KOÇYİĞİT, Hasan   +2 more
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Forensic Accounting – An Investigative Approach of Accounting

SSRN Electronic Journal, 2011
Economic crimes have increased dramatically in recent years. This becomes evident in viewing newspaper reports, which on an almost daily basis report of economic crimes committed in communities across the country. Forensic accounting can be defined as the science of gathering and presenting financial information in a form that will be accepted by a ...
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AN INVESTIGATION INTO THE DEVELOPMENT OF FORENSIC ACCOUNTING AND THE FORENSIC ACCOUNTANCY PROFESSION

Kurumlarda gerçekleştirilen muhasebe hilelerinin ve bu hilelerin sebep olduğu mali zararın oldukça büyük boyuta ulaşması, ticari ve ekonomik çatışmalar, yaratıcı, bulanık muhasebe ve benzeri mali tablo kullanıcılarını aldatmaya ilişkin girişimlerin fazlalaşması; muhasebe mesleğinin kapsamını büyüterek, “Adli Muhasebe” şeklinde nitelendirilen alanın ...
DENİZ, Tuğba, YASLIDAĞ, Beyhan Hilal
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