Evolution of Forensic Accounting in Russia as a Special Branch of Economic Knowledge
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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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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FRAUD RISK MANAGEMENT AND FRAUD REDUCTION
Malaysian Management Journal, 2022 The study examined the effect of fraud risk management techniques on fraud reduction in the oil and gas sector in Nigeria. The study used primary data which were obtained through a structured questionnaire.
Aderemi Olalere Adebayo +2 more
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Objectivity and independence: the dual roles of external auditors and forensic accountants [PDF]
, 2013 This paper is aimed at illustrating that certain capacities exist whereby the dual role of the external auditor (in undertaking internal audit roles as well as skilled persons roles) could be exercised to the optimal and maximum benefit of an entity or ...
Di Gabriele, James, Ojo, Marianne
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Impact of Forensic Accounting and Corporate Governance on Internal Controls Effectiveness: Moderating Role of Auditor Characteristics [PDF]
International Journal of Management, Accounting and EconomicsThis 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 +2 more
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The Techniques and Skills Needed by the Forensic Accounting Expert to Identify Fraud Attempts in Romania [PDF]
Annals of Dunarea de Jos University. Fascicle I : Economics and Applied InformaticsIn the context of a market influenced by globalization, the accuracy and correctness of accounting information become more and more important for investors, but they are also harder to control.
Riana Iren Radu +2 more
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THE EXPERT-ACCOUNTANT’S PROFESSIONAL JUDGMENT IN THE ARBITRATION PROCEEDINGS
Наука Красноярья, 2020 The purpose of the research is to study and identify the genesis of the concepts of “professional judgment of an accountant”, “professional judgment of an auditor” and “special knowledge”, which serve as the basis for the formation of an author’s ...
Ekaterina Igorevna Erokhina +2 more
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PERSEPSI PRAKTISI DAN PENGGUNA JASA AKUNTAN FORENSIK TERHADAP KEAHLIAN AKUNTAN FORENSIK
Jurnal Akuntansi Indonesia, 2018 This study aims to determine the perceptions of practitioners and users of forensic accountants about the expertise of forensic accountants. The population of this research are BPK and BPKP as practitioners of forensic accountant and prosecutor and judge
Retno Tri Handayani
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Case Studies Regarding Accounting Expertise in Commercial Conflicts
CECCAR Business Review, 2020 The present article aims to identify the situations where it is necessary to carry out an accounting expertise in commercial conflicts when this is required or admitted for the resolution of these disputes, understanding the manner of formulating the ...
Sergiu-Bogdan CONSTANTIN
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Who wants to be able to do reference properly and be unemployed? STEM student writing and employer needs [PDF]
, 2012 The issue of graduate writing is one that has attracted much focus and debate in higher education, particularly around maintaining ‘academic standards’ at a time of expansion in this sector.
Appleby, Yvon +4 more
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