Results 91 to 100 of about 1,791 (264)
Accounting Perspectives, EarlyView.ABSTRACT Accountants must master a considerable body of highly complex knowledge to attain the level of professional proficiency required to comply with accounting standards and uphold their public responsibility. Postsecondary education and professional certification bodies provide only a portion of the technical knowledge that accountants need to ...
Leslie Berger +2 more
wiley +1 more source
Actual problems of forensic accounting expertise and ways for their solution
, 2018 В статті розкрито теоретичні проблеми та питання практичного характеру, які існують наразі в Україні та стосуються діяльності експерта-бухгалтера і рекомендації щодо вирішення виявлених проблем і розвитку судово-бухгалтерської експертизи.The article ...
Крот, Юлія Миколаївна +1 more
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, 2023 Full - text thesisThe main goal of this research was to ascertain the efficacy of forensic accounting in boosting money laundering prevention within Kenyan county governments due to the significant expansion of money laundering activities there, which ...
Araka, G. K.
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Contemporary Accounting Research, EarlyView.ABSTRACT External audits enhance the credibility of financial statements and are a cornerstone of capital market integrity. However, the growing and complex auditing literature poses challenges for researchers. This survey synthesizes and critically evaluates archival audit research published in top accounting journals from 1995 to 2025, organizing ...
Clive Lennox, Chan Li, Yiqian Wang
wiley +1 more source
Exploring the Materiality of Data Breach Disclosures on the Australian Stock Exchange
Abacus, EarlyView.This study examines Australian Stock Exchange (ASX) data breach announcements to provide insights into the extent and nature of data breach disclosures, as well as the costs, particularly to stakeholder relationships. Using a dataset of all data breach‐related announcements on the ASX, we identify a lack of data breach disclosure and, where disclosures
Jane Andrew +3 more
wiley +1 more source
Blood Alcohol Concentration in Finnish Suicide Deaths and Associated Risk Factors, 2016–2024
Acta Psychiatrica Scandinavica, EarlyView.ABSTRACT Aims There is limited research examining the relationship between blood alcohol concentration (BAC) and other risk factors among suicide deaths in Finland. Our study aimed to investigate the relationship of an elevated (more than zero) blood alcohol concentration with medical history, including sociodemographic characteristics and disease ...
Tristan Pokornyi +2 more
wiley +1 more source
Addiction, EarlyView.Abstract Background and aims Prison needle exchange programs (PNEPs) are evidence‐based, cost‐effective interventions that prevent transmission of blood‐borne viruses. PNEPs were introduced in a minority of Canadian federal prisons in 2018; however, participation is contingent on a mandatory approval process known as a “Threat Risk Assessment” (TRA ...
Nadine Kronfli +9 more
wiley +1 more source
American Anthropologist, EarlyView.ABSTRACT The creation of critical research spaces, such as ethnography labs, studios, and other collaborative research environments, requires attention and attunement in anthropology to focus on the kinds of imaginative and generative spaces where creative ethnographic research can unfold as scholarship.
Fiona P. McDonald
wiley +1 more source
, 2018 This study aims to emphasize the need for a forensic accountant to detect the manipulation of financial statements and combat tax fraud, and to identify the tax fraud-detecting means used by the forensic accountant in Jordan.
Ola Mohammad Khersiat
core +1 more source