Results 11 to 20 of about 9,528 (255)
Forensic accounting in organizations
Ingeniería Investigación y Desarrollo, 2014 The accounting system must cope with internal and external changes that will generate modifications in the accounting structure and therefore in public and private organizations, which are forced to restructure their processes to deal with these changes ...
Karen Natalia Castillo-Prada
doaj +3 more sources
, 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
Forensic Accounting and the Law: The Forensic Accountant in the Capacity of an Expert Witness [PDF]
SSRN 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.
openaire +1 more source
Combating financial crimes through forensic accounting in Nigerian public sector
Хабаршысы. Экономика сериясы, 2020 Financial crimes are a global issue which remains unresolved. These crimes have plagued every corner of the world economy. The adverse effect of these crimes is immense in Nigeria.
A. Olaoye
doaj +3 more sources
International Journal of Financial Studies, 2023 This study aims to provide an understanding of the impact of professionalism theory constructs on the applicability of forensic accounting services, as well as reviewing the obstacles to implementing the profession of forensic accounting through a ...
Razan Nayef Almashaqbeh +2 more
doaj +1 more source
Evolution of Forensic Accounting in Russia as a Special Branch of Economic Knowledge
Учёт. Анализ. Аудит, 2019 Object. The need for forensic accounting expertise emerged over time with the development and changes in technology, society and economy. The article describes the evolution of forensic accounting in Russia and identifies the main periods of its ...
Zhanna A. Kevorkova
doaj +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
Insights from forensic accounting educators and practitioners within the KSA context regarding the optimal forensic accounting skills set: an implication on the socioeconomic development [PDF]
Journal of Business and Socio-Economic DevelopmentPurpose – The purpose of this study is to evaluate the current state of forensic accounting education in the Kingdom of Saudi Arabia (KSA), as well as to identify the desired aims and skills required to practice forensic accounting as a profession.
Mohammed A. Alzahrane
doaj +1 more source
Factors affecting organizational intention to adopt forensic accounting practices: A case of Jordan [PDF]
Problems and Perspectives in Management, 2023 Lack of effective internal control, subpar financial reporting, and inefficient audits have all harmed an organization’s ability to operate efficiently. Organizations are now under pressure to enhance their auditing procedures in order to stop and catch ...
Nahed Habis Alrawashedh
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