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Revista Ambiente Contábil, 2020 Purpose: The study aims to analyze the skills of expert accounting analysts in the Brazilian Federal Public Ministry. Methodology: The development of the research was carried out through descriptive statistics, with a quantitative approach.
Ariel Prates +4 more
doaj
Importance of forensic accounting in the process of making decisions by the top management
BizInfoIn modern business conditions, more and more attention is paid to the introduction of forensic accounting into the regular operations of the company and its development, in order to achieve more efficient and effective controls of all organizational ...
Dragan Cvetković +2 more
doaj +1 more source
Impact of Forensic Accounting and Corporate Governance on Internal Controls Effectiveness: Moderating Role of Auditor Characteristics [PDF]
International Journal of Management, Accounting and EconomicsThis study investigates the factors enhancing the effectiveness of internal control systems within organizations, recognized as essential mechanisms for risk management and achieving organizational goals.
Shima Shahmohammadi +2 more
doaj +1 more source
The Role of Forensic Accountants in Fraud Detection And National Security in Nigeria [PDF]
, 2013 This study aims at exploring the relevance of forensic accounting in curbing crime and corruption in public sector. The objective of the research work seeks to explore the role a forensic accountant can play in the fight against corruption by applying ...
Faboyede, Olusola Samuel +2 more
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Journal of Business Management and Accounting, 2016 The increasing concern over corruption in developing countries has been associated with the inability of Anti-Corruption Agencies (ACAs) to tackle corruption.
Ibrahim Umar +2 more
doaj +1 more source
How Informative Are Fraud and Non-Fraud Firms\u27 Earnings? [PDF]
, 2019 This study evaluates how informative the earnings of fraud firms are compared to peer non-fraud firms by assessing informativeness in the context of persistence, analysts’ forecast errors, and stock returns.
Asare, Kwadwo Nyarko
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Foxes in the Henhouse: An Exploratory Inquiry into Financial Markets Fraud [PDF]
, 2016 Conventional understandings of fraud are organized around the fraud triangle first developed in the 1950s by Cressey. This conceptual device remains central in our pedagogy and research on this especially timely topic.
Fogarty, Timothy J., Wall, Joseph
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Likelihood Ratio as Weight of Forensic Evidence: A Closer Look
, 2017 The forensic science community has increasingly sought quantitative methods for conveying the weight of evidence. Experts from many forensic laboratories summarize their findings in terms of a likelihood ratio.
Iyer, Hari K., Lund, Steven P.
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PEMERIKSAAN FRAUD DALAM AKUNTANSI FORENSIK DAN AUDIT INVESTIGATIF
Al-Banjari: Jurnal Ilmiah Ilmu-Ilmu Keislaman, 2015 The History of world bussiness is full of ethics violation cases and financial scandals. Public can even see clearly the various economic crimes such as corruption, financial engineering and money laundering.
Annisa Sayyid
doaj +1 more source
Forensic accounting knowledge and skills on task performance fraud risk assessment: Nigerian public sector experience [PDF]
, 2013 The Public company accounting oversight board (PCAOB) standing advisory group (2008) highlights several challenges that relate to fraud and therefore tasks accounting researchers to determine whether forensic accountants are more capable than auditors in
Che Ahmad, Ayoib +2 more
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