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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
exaly   +2 more sources

Perceptions of the usefulness of various teaching methods in forensic accounting education

open access: yesAccounting Education, 2020
The ever-increasing need for forensic accounting services in today’s business environment has highlighted the need for accounting educators to consider integrating forensic accounting into their curriculum.
Claire Beattie   +2 more
exaly   +2 more sources

Forensic Accounting [PDF]

open access: yes, 2009
Forensic Accounting is a special field of accounting that utilizes accounting, auditing, and investigative skills to identify and resolve legal issues. Forensic Accounting involves looking beyond the numbers, it is more than accounting work or detective ...
Daniel, Carol L.
core   +3 more sources

Forensic Accounting

Forensic accounting is a crucial element in upholding the honesty of financial practices in the corporate sphere. This investigates convergence of forensic accounting and corporate finance examining the risks presented by corporate fraud. The growing intricacy of financial transactions has created a fertile environment for fraudulent activities on ...
Richa Diwakar   +3 more
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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 ...
openaire   +1 more source

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   +2 more
openaire   +1 more source

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
openaire   +2 more sources

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   +2 more
openaire   +1 more source

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