Results 21 to 30 of about 85,612 (294)

Forensic Accounting and Its Future

open access: yesPremium 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]

open access: yesJournal of Business and Socio-Economic Development
Purpose – 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

Palmer & Harvey: A Case of Governance and Audit Failure [PDF]

open access: yes, 2018
Palmer & Harvey (P&H) is a recent example of a UK corporate failure which raises questions about current corporate governance practice, the quality and integrity of audit reporting, and the “sugar coating” of Annual Reports.
Awolowo, Ifedapo, Garrow, Nigel
core   +1 more source

Factors affecting organizational intention to adopt forensic accounting practices: A case of Jordan [PDF]

open access: yesProblems 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

Objectivity and independence: the dual roles of external auditors and forensic accountants [PDF]

open access: yes, 2013
This paper is aimed at illustrating that certain capacities exist whereby the dual role of the external auditor (in undertaking internal audit roles as well as skilled persons roles) could be exercised to the optimal and maximum benefit of an entity or ...
Di Gabriele, James, Ojo, Marianne
core   +2 more sources

ACCOUNTING STUDENTS' MOTIVATION for CHOOSING CAREERS as FORENSIC ACCOUNTANTS

open access: yesJurnal Akuntansi, 2022
This study aimed to investigate the internal and external factors that motivate accounting students to have a career as forensic accountants using Behavioral career decisions theory.
Krisnhoe Rachmi Fitrijati
doaj   +1 more source

The effect of forensic accounting expertise on independent audit quality in Iraq and Iran: A comparative study

open access: yesHeritage and Sustainable Development, 2023
Skill, experience, and expertise are three factors that might influence the quality of an audit; forensic accountants can conduct higher-quality audits since they have completed a specialized fraud course. Thus, the purpose of this article is to examine
Mazen Al qazaawi   +2 more
doaj   +1 more source

EXAMINING FORENSIC ACCOUNTING'S ROLE IN SAFEGUARDING INDIAN BANKING INTEGRITY

open access: yesФінансово-кредитна діяльність: проблеми теорії та практики
Economic sustainability is indispensable for achieving inclusive growth in the Indian banking sector. A sustainable, robust, and healthy banking system keeps a country rolling on its economic wheels.
Amnaa Jamal, Harjit Singh
doaj   +1 more source

Comprehensive Model of Bankruptcy and Forensic Accounting

open access: yesJati, 2022
Going concern is an assumption of company establishment but some companies go bankrupt. Fraud can be a cause of bankruptcy, used to hide bankruptcy, and can occur due to bankruptcy.
Eka Wirajuang Daurrohmah   +3 more
doaj   +1 more source

A Review of Financial Accounting Fraud Detection based on Data Mining Techniques

open access: yes, 2012
With an upsurge in financial accounting fraud in the current economic scenario experienced, financial accounting fraud detection (FAFD) has become an emerging topic of great importance for academic, research and industries.
Panigrahi, Prabin Kumar, Sharma, Anuj
core   +1 more source

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