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Peculiarities of Ordering and Conducting Forensic Accounting Expertise [PDF]
Учёт. 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
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Malete Journal of Accounting and FinanceThe need for the mitigation of creative accounting practice in Nigeria’s public sector induces the need for this study owing to the attended consequences of lapse in creative accounting mitigation. As a result, this study assesses forensic accounting as
Dele Williams ADENODI +1 more
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Evolution of Forensic Accounting in Russia as a Special Branch of Economic Knowledge [PDF]
Учёт. Анализ. Аудит, 2019 Object. The need for forensic accounting expertise emerged over time with the development and changes in technology, society and economy. The article describes the evolution of forensic accounting in Russia and identifies the main periods of its ...
Zhanna A. Kevorkova
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Accounting Expertise as a Tool for Verification of Accounting Data in Legal Proceedings [PDF]
Облік і фінанси, 2022 Practice shows that in the interaction process, individual participants in economic relations may deliberately not comply with legal norms, thus violating the rights of other entities. This leads to disputes, for the resolution of which the parties go to
Nataliia Stelmakh
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Expert Verification of Accounting Information on Financial Instruments for Solving Economic Crimes [PDF]
Облік і фінанси, 2021 Accounting data on transactions with financial instruments is an important source of information when conducting economic examinations to uncover economic crimes, the share of which is steadily growing every year.
Olha Lukova
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International 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
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Implementation of judicial accounting expertise in the digital context [PDF]
Revista 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
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Specifics pertaining to the implementation of international conventions related to civil aviation into national legislations [PDF]
INCAS 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
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FORENSIC ACCOUNTING: THE ESSENCE AND PROSPECTS OF DEVELOPMENT IN UKRAINE [PDF]
Baltic 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
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The Role of Accounting in Conducting Judicial Accounting Expertises and their Evolution in the Digital Era [PDF]
Ovidius University Annals: Economic Sciences Series, 2021 Accounting is a mysterious game of great people, done well for you and me, according to the rules and theories of the subject, to know where you came from and where you want to go.
Andreea-Cristina Savu, Lucian Badalau
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