Results 251 to 260 of about 4,903,273 (300)

Impact of forensic accounting on fraud detection and prevention: a case of firms in Pakistan

Journal of Financial Crime
Purpose This study aims to assess the effectiveness of forensic accounting techniques to prevent and detect fraudulent activities in firms in Pakistan. Design/methodology/approach A descriptive research approach has been adopted in this study.
Iram Naz, Saleh Nawaz Khan
semanticscholar   +1 more source

Digital Forensic Accounting and Cyber Fraud in Nigeria

2023 International Conference On Cyber Management And Engineering (CyMaEn), 2023
Cyber fraud is a growing menace in Nigeria. Improper investigations and failure to produce substantial evidence on the activities of cyber fraudsters have limited the number of successful prosecutions, compared to the number of cyber fraudsters on the ...
Muideen Adeseye, Awodiran, A. T. Ogundele, U. J. Idem, E. Anwana   +4 more
semanticscholar   +1 more source

How Do Innovative Improvements in Forensic Accounting and Its Related Technologies Sweeten Fraud Investigation and Prevention?

Wseas Transactions on Business and Economics
The purpose of this article is to look at recent developments in forensic accounting that have to do with preventing and investigating fraud. The following new developments in forensic accounting are being studied by doing a thorough literature review ...
Hossam Haddad, E. Alharasis, Jihad Fraij, N. Al-Ramahi   +3 more
semanticscholar   +1 more source

Forensic accounting, socio-economic factors and value added tax evasion in emerging economies: evidence from Jordan

Journal of Financial Reporting & Accounting
Purpose This study aims to determine the impact of forensic accounting, probability of detections, tax penalties, government spending, tax justice and tax ethics on value-added tax (VAT) evasion.
A. Alshira’h, M. Alshirah, A. A. L. Khassawneh   +2 more
semanticscholar   +1 more source

Forensic Accounting and Fraud Detection Emerging Trends and Techniques

Journal of Ecohumanism
Background: Forensic accounting has transformed greatly by incorporating advanced technologies, making it essential for uncovering and stopping fraud.
A. Ali, Raad Fejer Futahi, Mahmood Shukur, Asmaa Kahtan Al-Orfali   +3 more
semanticscholar   +1 more source

Forensic accounting tools for fraud deterrence: a qualitative approach

Journal of Financial Crime, 2022
Purpose The purpose of this paper is to understand if forensic accounting techniques and tools could contribute to the deterrence of fraud in financial statements, considering the expertise of forensic accountant on ex post activities and that the ...
Alberto Clavería Navarrete, Amalia Carrasco Gallego   +1 more
semanticscholar   +1 more source

IMPACT OF FORENSIC ACCOUNTING ON FRAUD DETECTION IN NIGERIAN DEPOSIT MONEY BANKS

Journal of advance research in business, management and accounting
This study investigated the impact of forensic accounting on fraud detection in deposit money banks within Benue State, Nigeria, utilizing a cross-sectional research design.
A. Garba
semanticscholar   +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, Gerald H. Lander, Thomas A. Gavin   +2 more
openaire   +1 more source

A Survey on Forensic Accounting

2021
Research has revealed that we have different types of accounting and forensic accounting is one of it. Forensic accounting is a form of accounting or financial investigation. This chapter discussed the overview of forensic accounting, history of forensic accounting, functions of a forensic accountant, Forensic Accounting for Criminal Investigation ...
Roseline Oluwaseun Ogundokun, Opeyemi Eyitayo Ogundokun   +1 more
openaire   +1 more source