Results 61 to 70 of about 9,528 (255)
Legal Professionals Use an Implicit Checklist to Assess Expert Witness Credibility
Behavioral Sciences &the Law, EarlyView.ABSTRACT In a court of law, some forms of evidence are too technical to interpret without the help of an expert witness. However, expert testimony sometimes leads to wrongful conviction. We used an online survey to quantitatively compare how legal professionals (n = 122) and lay people (n = 109) understood what makes an expert witness credible.
Mahensingh Deonaran +2 more
wiley +1 more source
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
Importance of Forensic Accounting and Forensic Accountancy Profession
Accounting and financial statement frauds have existed for years and will continue to exist. Although the magnitude of these frauds causes damage to the economic system, the magnitude of the fraud rates experienced has brought to the forefront the need for competent people in financial matters in the legal system.
openaire +2 more sources
The Age of Questions: Truth Regimes and Subjectivity in the Era of Large Language Models
Behavioral Sciences &the Law, EarlyView.ABSTRACT This essay explores how digital technologies shape subjectivity's infra‐political constitution, focusing on large language models (LLMs) like ChatGPT or Gemini within what philosophers, inspired by Michel Foucault, term the “digital truth regime.” After defining this regime, the essay identifies five key traits of LLMs: presentism in truth ...
Charles Corval
wiley +1 more source
The Role of Forensic Accounting in Enhancing Financial Transparency and Minimizing Fraud in Jordanian Institutions [PDF]
International Journal of Industrial Engineering and Production ResearchThis study examines the role of forensic accounting in enhancing financial transparency and reducing fraud in Jordanian institutions. Using a mixed-method approach, data were collected from 150 respondents including chartered accountants, auditors ...
Emad Hajjat +4 more
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Behavioral Sciences &the Law, EarlyView.ABSTRACT The imposition of preventive sanctions on offenders—ranging from preventive detention to community supervision—generally requires that the offender is held to be “dangerous”: a legal “dangerousness criterion” must be met. This article shows that in Dutch criminal law, these dangerousness criteria are vague. They fail to define, or define in an
Max de Vries
wiley +1 more source
Computer Forensic Projects for Accountants
Journal of Digital Forensics, Security and Law, 2015 Digital attacks on organizations are becoming more common and more sophisticated. Firms are interested in providing data security and having an effective means to respond to attacks. Accountants possess important investigative and analytical skills that serve to uncover fraud in forensic investigations. Some accounting students take courses in forensic
openaire +3 more sources
Forensic Accounting: The New Paradigm in Accounting
, 2023 In today's ever-changing financial landscape, the traditional role of auditors has evolved in response to the increasing prevalence of financial fraud and white- collar crimes. This evolution has given rise to the specialized field of forensic accounting, which goes beyond conventional auditing by employing a wide range of investigative techniques ...
openaire +1 more source
Behavioral Sciences &the Law, EarlyView.ABSTRACT Interpersonal potentially traumatic events (PTEs), including physical, emotional, or sexual abuse, are common among forensic mental health patient populations, yet population‐level research examining their broader sociodemographic, forensic, and behavioural characteristics remains limited.
Bailey J. Thompson +3 more
wiley +1 more source
Role of Forensic Auditing in Enhancing the Efficiency of Public Sector Organization
Reviews of Management Sciences, 2020 Purpose: The aim of study is to investigate the importance of forensic auditing practices in detecting and preventing financial fraud as well as enhancing the efficiency of Public owned entities.
Saifullah shakir, Ghulam Abbas
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