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Developing learning objectives for forensic accounting using bloom’s taxonomy

Accounting Education, 2023
This paper aims to identify and explore the learning objectives outlining the core knowledge for forensic accounting education. Bloom’s taxonomy is used to outline and analyze the core knowledge for forensic accounting education (e.g.
Hashem Alshurafat   +2 more
semanticscholar   +1 more source

A systematic review on forensic accounting and its contribution towards fraud detection and prevention

Journal of Financial Regulation and Compliance, 2022
Purpose This paper aims to determine how forensic accounting contributes to fraud detection and prevention and answer the following research questions: What are the standard techniques for fraud detection and prevention; and What are the significant ...
Baljinder Kaur, K. Sood, S. Grima
semanticscholar   +1 more source

Maximizing internal control effectiveness: the synergy between forensic accounting and corporate governance

Journal of Financial Reporting & Accounting, 2023
Purpose This paper aims to explore the joint role of forensic accounting and corporate governance in enhancing internal control effectiveness. Design/methodology/approach The study used a previously administrated questionnaire as a data collection ...
Abdallah Bader Mahmoud Alzoubi
semanticscholar   +1 more source

Forensic accounting in financial fraud detection: Trends and challenges

International Journal of Science and Research Archive
Forensic accounting plays a pivotal role in detecting and preventing financial fraud, blending investigative skills with accounting expertise to uncover financial discrepancies.
Adetunji Paul Adejumo   +1 more
semanticscholar   +1 more source

The double-edged sword of forensic accounting services: litigation risks in Jordan’s industrial sector

Journal of Financial Reporting & Accounting, 2023
Purpose This study aims to examine the association between forensic accounting services (FAS) and the risk of litigation within the context of industrial firms that are publicly traded on the Amman Stock Exchange by using the resource-based theory ...
Huthaifa Al-Hazaima   +2 more
semanticscholar   +1 more source

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
openaire   +1 more source

Evaluating the perceived usefulness and fairness of forensic accounting and investigation standards

Journal of Financial Regulation and Compliance, 2023
Purpose This study aims to investigate the perceived willingness to adopt and use Forensic Accounting and Investigation Standards (FAIS) in Forensic Accounting and Investigation (FAI) assignments.
Abinash Mandal, A. S
semanticscholar   +1 more source

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
  +5 more sources

Forensic Accounting: A Novel Paradigm and Relevant Knowledge in Fraud Detection and Prevention

International Journal of Public Administration, 2022
Forensic accounting is a new trend that goes beyond normal audit approaches and procedures for fraud identification. The practice applies reliable principles and methods to obtain sufficient facts or data that provide basis for prosecution in the law ...
S. O. Afriyie   +5 more
semanticscholar   +1 more source

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

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