Results 21 to 30 of about 13,227 (278)
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
Mенаџмент у хотелијерству и туризму, 2019 Financial statements are one of the key sources of information for stakeholders of companies. Therefore, financial reporting aims at presenting an objective and transparent state of an enterprise.
Dragan Vasilev +2 more
doaj +1 more source
Forensic Accountant Skills: An Empirical Investigation in the Malaysian Forensic Accounting Education Curriculum. [PDF]
The Journal of Social Sciences Research, 2019 Existing forensic accounting graduates in developing countries that practice the current forensic accounting curriculum showed lack of knowledge, skills and abilities in fraud detection and prevention as compared to graduates in developed countries. The Accounting curricular should provide students with the basic theoretical framework for understanding
Aida Maria Ismail +2 more
openaire +1 more source
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
مجلة جامعة العلوم والتكنولوجيا للعلوم الإدارية والإنسانيةThe study aimed to identify and measure the impact of forensic accountant characteristics on reducing tax evasion from the perspective of external auditors working in audit firms and companies in the Republic of Yemen. To achieve the study's objectives,
Abdullah Hassan Al-Raimi Al-Manhouri +2 more
doaj +1 more source
The role of auditing profession in detecting frauds in financial statements [PDF]
NBP: Nauka, bezbednost, policija, 2019 Bearing in mind the increasingly complex economic environment and the emergence of new types of fraud, it is important to see what role the audit profession plays in detecting fraud and providing reasonable persuasion about fraud.
Knežević Snežana +2 more
doaj
Forensic accounting knowledge and mindset on task performance fraud risk assessment [PDF]
, 2014 The paper investigates the relationship between knowledge (KR) and mindset (MR) on task performance fraud risk assessment (TPFRA) of forensic accountant and auditor in the public sector environment.
Che Ahmad, Ayoib +2 more
core +2 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
Advanced Engineering Materials, EarlyView.Fungal mycelia grown into biodegradable scaffolds and infused with titania nanoparticles show enhanced ultraviolet shielding, thermal protection, and surface nonwettability. Properties were tuned by drying methods, revealing structure–function relationships.
Juwon S. Afolayan +2 more
wiley +1 more source
Teuken Bidikay, Revista Latinoamericana de Investigación en Organizaciones Ambiente y Sociedad, 2018 Este estudio tiene como objetivo describir la incidencia de la Arquitectura Financiera Internacional sobre los roles del contador público global con énfasis en la información y analizando su consideración como el objeto de estudio de la ciencia contable.
Guillermo Evelio Loaiza Ospina
doaj +1 more source