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INFORMATION-ANALYTICAL SIGNIFICANCE OF THE STATEMENT OF CASH FLOW FOR FORENSIC-ACCOUNTING EXPERTISE
Scientific Review: Theory and Practice, 2022The article discusses the existing types of deliberate distortions of financial statements and methods for their detection. Cash flows from various activities are the basis that generates income for the enterprise, which always arouses interest from the inspection authorities.
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Perception of Forensic Accountants About Elaboration of Free Judicial Expertise in Brazil
SSRN Electronic Journal, 2008The Article XXIII in the Universal Declaration of Human Rights mentions that all work must have a fair and favorable remuneration. However, in Brazil, the state uses the free legal aid as a way of minimizing the social and economic inequality, making possible the needy have access to justice.
Idalberto José das Neves Júnior +2 more
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THE BENEFITS OF USING DIGITAL TECHNOLOGY IN FORENSIC ACCOUNTING EXPERTISE
ԴԱՏԱԿԱՆ ՓՈՐՁԱՔՆՆՈՒԹՅԱՆ ԵՎ ՔՐԵԱԳԻՏՈՒԹՅԱՆ ՀԱՅԿԱԿԱՆ ՀԱՆԴԵՍThe article is devoted to the current problem of using modern digital technologies in the production of forensic financial and economic expertise. In the recent past, in the framework of criminal cases, experts had to study a significant array of accounting documents and other documents containing economically significant information when performing ...
D. Nurbolatov, D. Baimaganbetov
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ANUK College of Private Sector Accounting JournalFinancial crimes continue to undermine public sector integrity and economic development worldwide, with developing economies like Nigeria facing acute challenges. Ministries, Departments, and Agencies (MDAs) in Nigeria are frequently affected by procurement fraud, embezzlement, and misappropriation of funds, despite the growing application of forensic ...
MLANGA SUNDAY +2 more
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Methodological tools for forensic accounting expertise: methods, their grouping and characteristics
Экономика и предпринимательство, 2020В статье рассматриваются методы, применяемые при проведении исследований в рамках судебно-бухгалтерских экспертиз. Приведена полная группировка методов с кратким описанием наиболее актуальных из них. Рассмотрены точки зрения ведущих специалистов в области судебнобухгалтерской экспертизы.
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Asian Basic and Applied Research Journal
Banking sector financial performance is affected by external shocks like inflation, interest rate, and geopolitical risks to financial distortions created by inefficient financial reporting and misuse of resources. Therefore, the study examined the relationship between forensic accounting expertise, risk management, and financial performance of deposit
Aruna Ishola Mamidu
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Banking sector financial performance is affected by external shocks like inflation, interest rate, and geopolitical risks to financial distortions created by inefficient financial reporting and misuse of resources. Therefore, the study examined the relationship between forensic accounting expertise, risk management, and financial performance of deposit
Aruna Ishola Mamidu
exaly +3 more sources
Экономика и предпринимательство, 2020
Мнимые и притворные сделки получили широкое распространение в системе гражданско-правовых отношений. Данные виды правовых отношений в настоящее время рассматриваются только как предметная область судебной экономической экспертизы, осуществляемой в рамках гражданского, арбитражного или уголовного судопроизводства.
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Мнимые и притворные сделки получили широкое распространение в системе гражданско-правовых отношений. Данные виды правовых отношений в настоящее время рассматриваются только как предметная область судебной экономической экспертизы, осуществляемой в рамках гражданского, арбитражного или уголовного судопроизводства.
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Forensic Accounting Expertise in Modern Conditions: Development Trends, Problems and Challenges
Scientific Research and Development. EconomicsIn modern conditions characterized by the dynamic development of the economy, the complexity of financial calculations, the active introduction of information technology in all areas of activity, and constantly changing legislation, forensic accounting expertise is of particular importance, which is one of the tools for the economic protection of the ...
Yu. Guts, Nataliya Levkina
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Economic and Legal Nature of Forensic Accounting Expertise in the Market Economy [PDF]
Accounting and Finance, 2014 Forensic accounting expertise is an important tool for accumulation of evidences when considering many criminal and civil cases. A qualified expert opinion of accountant facilitates to establishment of objective truth and adoption of a fair judgment.
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IOSR Journal of Economics and Finance
Financial fraud remains a persistent encounter undermining accountability, transparency, and effective resource utilization in tertiary institutions, particularly in developing economies such as Nigeria. This study therefore examined the moderating effect of auditor expertise on the relationship between forensic accounting skills and financial fraud ...
Muhyuddeen Abbas Mashi +2 more
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Financial fraud remains a persistent encounter undermining accountability, transparency, and effective resource utilization in tertiary institutions, particularly in developing economies such as Nigeria. This study therefore examined the moderating effect of auditor expertise on the relationship between forensic accounting skills and financial fraud ...
Muhyuddeen Abbas Mashi +2 more
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