Results 1 to 10 of about 37,445 (132)

Peculiarities of Ordering and Conducting Forensic Accounting Expertise

open access: yesУчёт. Анализ. Аудит, 2018
The subject of the research is the process of ordering and conducting forensic accounting expertise taking into account the necessity of scientific basis for classification of forensic accounting expertise types.
A. N. Kizilov, O. V. Ovcharenko
doaj   +3 more sources

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   +2 more sources

FORENSIC ACCOUNTING EXPERTISE OF PAYMENT WITH PERSONNEL: PROBLEMS AND IMPROVEMENT

open access: yesVestnik of Kazan State Agrarian University, 2022
In modern conditions, forensic examination is of particular importance, which determines its further development as a scientific branch of knowledge and type of activity. Forensic accounting examination of labor and its payment includes determining the correctness of the calculation of wages to employees, planning the wage fund, the correctness of the ...
Guzaliya Klychova   +3 more
openaire   +2 more sources

The Impact of Professionalism Theory Constructs on the Applicability of Forensic Accounting Services: Evidence from Jordan

open access: yesInternational 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
doaj   +1 more source

The Need To Appoint A Forensic Accounting Expertise And Its Significance [PDF]

open access: yesThe American Journal of Interdisciplinary Innovations and Research, 2021
Today, the role of forensic accounting, which is one of the types of forensic economic expertise in judicial and investigative practice, is growing. The issue raised in the article is in this direction.
openaire   +1 more source

Specifics pertaining to the implementation of international conventions related to civil aviation into national legislations [PDF]

open access: yesINCAS Bulletin, 2021
The paper considers the implementation of the Convention on the Suppression of Unlawful Acts Relating to International Civil Aviation and the Protocol supplementing The Hague Convention for the Suppression of Unlawful Seizure of Aircraft into the ...
Borys LEONOV   +4 more
doaj   +1 more source

METHODICAL PROVISION OF FORENSIC ACCOUNTING EXPERTISE IN AGRICULTURE: STATE AND PROSPECTS

open access: yesThe economic discourse, 2021
Introduction. Methodological support of forensic examinations is formed by appropriate methods, which are developed by specialists of research institutes of forensic examinations and are subject to certification and state registration in the Register of methods of forensic examinations.
openaire   +3 more sources

Implementation of judicial accounting expertise in the digital context [PDF]

open access: yesRevista de Studii Financiare, 2021
Romania is currently in an explosive expansion of digitalization created unexpectedly by the COVID-19 pandemic and imposes the need to implement a standardized system in the field of forensic accounting expertise.
Andreea-Cristina Savu   +1 more
doaj  

FORENSIC ACCOUNTING: THE ESSENCE AND PROSPECTS OF DEVELOPMENT IN UKRAINE [PDF]

open access: yesBaltic 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
doaj   +1 more source

Financial results of a budgetary institution as the subject of a forensic economic examination

open access: yesПроблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2023
The article is devoted to the study of the financial results of budgetary institutions when they become the subject of forensic economic examination under the trial of cases of embezzlement and misappropriation of public funds and property.
V.M.
doaj   +1 more source

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