Results 71 to 80 of about 1,066,330 (284)

Obstacles facing the development of forensic accounting curricula within the Australian universities: Exploring perspectives of practitioners and educators [PDF]

Forensic accounting education has become an increasingly significant issue in recent years. In Australia, universities have acknowledged the industry’s growing relevance, and there have been attempts to address gaps in the provision of forensic ...
Sands, John, Beattie, Claire, Al-Shurafat, H, Jones, Gregory, Sands, J, Al-Shurafat, Hashem, Jones, G   +6 more
core   +1 more source

Beyond the Adversarial Rivalry: A Developmental Rights‐Based Model for Minor‐on‐Minor Crime, Part 2

Behavioral Sciences &the Law, EarlyView.
ABSTRACT When children harm children, the conventional victim–perpetrator framework is ill‐equipped to address the developmental, relational, and institutional complexities involved. While juvenile justice scholarship increasingly emphasizes rehabilitation, and victims' rights literature has advanced child‐sensitive protections, minor‐on‐minor ...
Tali Gal, Ruthy Lowenstein Lazar
wiley   +1 more source

Importance of forensic accounting in the process of making decisions by the top management

BizInfo
In 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, Ljiljana Dimitrijević, Slaviša Đorđević   +2 more
doaj   +1 more source

Forensic Accounting: The Intersection of Law and Accounting

Asian Journal of Business and Management, 2023
Forensic accounting plays a crucial role in legal proceedings, particularly in cases of financial crime and complex financial transactions. Forensic accountants work alongside legal professionals to investigate financial misconduct, provide expert opinions and testimony, and assist in settlement negotiations and dispute resolution processes.
openaire   +1 more source

Decision Theory and Proof Standards for Future Crimes: Possible Uses and Open Questions

Behavioral Sciences &the Law, EarlyView.
ABSTRACT What should be the proof standard for applying preventive criminal sanctions based on an establishment of risk of reoffending? This is an open question in legal systems around the world. Various authors suggest that we can answer it by using decision theory. This approach conceptualises the proof standard as a probabilistic threshold. A person
Hylke Jellema, Johannes Bijlsma
wiley   +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 Economics
This 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, Rohullah Bayat, Hamid Azizmohammadlou   +2 more
doaj   +1 more source

The Association Between Perpetration of Relational Aggressive Tendencies and Adolescent Antisocial Behavior

Behavioral Sciences &the Law, EarlyView.
ABSTRACT Most research on relational aggression has primarily examined these behaviors among children, with limited exploration of its developmental progression during early adolescence and its associations with antisocial behaviors such as alcohol use, physical aggression, and rule‐breaking conduct.
Briana Amador, Timothy Lawrence, Qiyue Zhang, Ariel McField, Lily Palmer, Oi‐Man Kwok   +5 more
wiley   +1 more source

The Influence of Institutional and Contingency Factors on the Adoption of Forensic Accounting by Anti-Corruption Agencies: A Proposed Framework

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, Rose Shamsiah Samsudin, Mudzamir Mohamed   +2 more
doaj   +1 more source

Formal Education and Forensic Accounting Development in Nigeria [PDF]

, 2019
This study examined formal education and forensic accounting development in Nigeria with cross-sectional survey design as its research strategy. Questionnaire administered on relevant accounting students and responses analysed with both Pearson product ...
Dada, Raphael Adekola; Ekiti State University, Ogundipe, Ayobolawole Adewale; Department of Accounting, Faculty of Management Sciences, Ekiti State University, Ado-Ekiti. Nigeria Department of Accounting and Finance, Faculty of Management Sciences, University of Ilorin, Nigeria Department of Accounting and Finance, Kocaeli University, Turkey, Olaoye, Clement Olatunji; Ekiti State University, Ado-Ekiti   +2 more
core   +1 more source

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, Yvan I. Russell, Mandeep K. Dhami   +2 more
wiley   +1 more source