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