Results 71 to 80 of about 13,271 (276)

Forensic accounting as a component of economic control: present and future [PDF]

, 2014
В умовах ринкових відносин питання, що пов’язані з сучасним станом судово-бухгалтерської експертизи в Україні, існуючими проблемами та пошуку шляхів їх подолання, удосконаленням і подальшим розвитком цієї сфери діяльності та самої професії експерта ...
Bugay, Nadia, Бугай, Надежда, Бугай, Надія   +2 more
core  

Optimized Risk Assessment in Forensic Practice: A Comparison of Machine Learning and Manual Scoring Approaches

Behavioral Sciences &the Law, EarlyView.
ABSTRACT As correctional jurisdictions and risk instrument developers look to optimize scoring for specific population needs, an open question remains ‐ which method is optimal. Popular scoring methods range from manual simple scoring approaches (e.g., Burgess) to more complex machine learning algorithms (e.g., random forests).
Danielle J. Rieger, Ralph C. Serin, Shelley L. Brown   +2 more
wiley   +1 more source

Forensic Accountants: Financial Investigators

Journal of Business & Economics Research (JBER), 2011
<p class="MsoBodyText" style="line-height: normal; margin: 0in 0.6in 0pt 0.5in;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman;">The public fraud scandals with companies like Enron and WorldCom, the Internet and other technological advances, and even the threat of terrorists have created a large demand for ...
Les Nunn, Brian L. McGuire, Carrie Whitcomb, Eric Jost   +3 more
openaire   +2 more sources

On Second Thought: The Impact of Confessions, DNA, and Belief Perseverance on Students' Perceptions of Guilt and Interrogations

Behavioral Sciences &the Law, EarlyView.
ABSTRACT Despite growing public knowledge of false confession cases, research with students and community members continues to find that people assume confessions indicate guilt. The present research explored the implications of belief perseverance: the tendency to maintain a belief even when confronted with compelling contradictory evidence.
Taya D. Henry, Kimberley A. Clow, Victoria Hall   +2 more
wiley   +1 more source

What Is Fraud and Who Is Responsible? [PDF]

, 2006
Research shows that fraudulent activity affecting the financial statements is more prevalent than ever despite the increased attention devoted to the prevention and detection of fraud by companies and professional accountants.
Akers, Michael D., Gissel, Jodi L.
core   +1 more source

The Forensic Accounting and Corporate Fraud

Journal of Information Systems and Technology Management, 2013
This study is aimed at analyzing the characteristics of forensic accounting services performed by the accounting firms in Brazil, using an exploratory approach. At the end, performs a discourse analysis on a speech proffered by the CEO of one of the key players of forensic accounting service provider (Kroll) in Brazil.
Imoniana, Joshua Onome, Antunes, Maria Thereza Pompa, Formigoni, Henrique   +2 more
openaire   +3 more sources

Towards a Developmental Retribution and Reciprocity Model (RRM): Implications for Youth Justice

Behavioral Sciences &the Law, EarlyView.
ABSTRACT Youth justice systems are frequently justified by reference to developmental change, yet chronological age is often treated as a proxy for underlying psychological processes. This paper develops a Developmental Retribution and Reciprocity Model (RRM), integrating evolutionary criminology with contemporary developmental neuroscience to clarify ...
Evelyn Svingen
wiley   +1 more source

KARAKTER DASAR, KEAHLIAN, DAN NILAI-NILAI ETIKA YANG HARUS DIMILIKI OLEH AKUNTAN FORENSIK: PERSEPSI AUDITOR EKSTERNAL DI BPK DAN KAP

, 2016
This study aimed to investigate the perception of external auditors in Indonesia about the essential traits, skills, and ethic values which are should be possessed by a forensic accountant.
CHARIRI, Anis, HASANAH, Uswatun
core  

FASD and Intellectual Disability Equivalence: A Meta‐Analysis of Suggestibility During Forensic Interviews

Behavioral Sciences &the Law, EarlyView.
ABSTRACT Intellectual disability (ID) equivalence describes conditions in which individuals function cognitively and adaptively at levels comparable to ID without meeting IQ‐based diagnostic criteria. Fetal alcohol spectrum disorder (FASD) is characterised by impaired executive and adaptive functioning despite IQs often above the ID threshold ...
David J. Gilbert, Stephen Ikechukwu Azumara, Jacqueline M. Wheatcroft, Karen Steele, Penny Cook, Raja Mukherjee, Gisli Gudjonsson, Natalie Novick Brown   +7 more
wiley   +1 more source

Taking Fuel From the Fire: Regulating the Introduction of Rape Myth Infused and Irrelevant Evidence About Complainants in Rape Trials

Behavioral Sciences &the Law, EarlyView.
ABSTRACT This article considers how victim‐blaming and stereotypical attitudes about appropriate victim behaviour can impact upon the operation of rape trials, particularly by prejudicing a complainant's testimony where s/he can be portrayed as having departed from the stereotypical norm of a ‘real victim’.
Susan Leahy
wiley   +1 more source