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Time frame for forensic accounting: normative and methodological aspects
Вестник Воронежского государственного университета: Серия экономика и управление, 2023 Subject. In the current practice of forensic accounting, there is an issue of determining the optimal timing of the examination. The scientific and educational literature reflects different points of view on the issue.
Sergey A. Zvyagin +2 more
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Factors Influencing Forensic Accounting services Awareness In Iraqi environment
مجلة الغري للعلوم الاقتصادية والادارية, 2022 Forensic accounting considered as modern tools to address fraud and corruption crimes in countries that suffering from this phenomena. There are many services that Forensic Accounting provided.
Naseem Yousuif Al Lallo
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Determinant of Audit Forensic in Indonesia
Jurnal Ilmiah Akuntansi, 2023 This study aims to examine the influence of determinants on forensic audits, which were conducted on educators and internal auditors in Indonesia. Empirical studies in a quantitative context include statistical analysis in data management.
Rida Perwita Sari +2 more
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FORENSIC ACCOUNTING: THE ESSENCE AND PROSPECTS OF DEVELOPMENT IN UKRAINE [PDF]
Baltic Journal of Economic Studies, 2018 The subject of the study is a set of theoretical, organizational, and methodological principles for the development of forensic accounting in Ukraine. General scientific and special methods of cognition are the methodological basis of the study.
Maryna Dubinina +2 more
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, 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
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Divergence and convergence of salient stakeholders' perceptions toward forensic accounting education: importance, obstacles and pedagogies [PDF]
Journal of Business and Socio-Economic DevelopmentPurpose – This research study aims to identify barriers to incorporating forensic accounting into accounting curricula in Jordanian universities.
Rahaf Ibrahim Alkhalaileh +2 more
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Finance & Accounting Research Journal, 2023 This research provides a comprehensive review of forensic accounting in the digital age, focusing on its evolution, current practices, and future prospects in combating digital financial fraud. The study employs a systematic literature review methodology,
Rosita Eberechukwu Daraojimba +4 more
semanticscholar +1 more source
Cogent Business & Management, 2023 The purpose of this study is to investigate the integration of forensic accounting and big data technology frameworks in relation to the mitigation of internal fraud risk in the banking industry.
O. Akinbowale, Polly Mashigo, M. Zerihun
semanticscholar +1 more source
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
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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.
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