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Complexity of financial reporting standards and accounting expertise
Journal of Accounting and Economics, 2019 This study tests whether firms seek to mitigate the adverse effects of Financial Reporting Complexity (FRC) by investing in accounting expertise. We develop a measure of FRC based on the complexity of accounting standards that govern annual disclosures ...
Roman Chychyla +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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Forensic Accounting Training: A proposal for Turkey [PDF]
Procedia, Social and Behavioral Sciences, 2012 In time of globalization and developments in many fields and increased diversity in business administration, reliability of financial activities has become significantly important.
Akyel, Nermin
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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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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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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
Mamidu, Aruna Ishola +3 more
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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
Mamidu, Aruna Ishola +3 more
openaire +2 more sources
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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MODERN ASPECTS OF CONDUCTING FORENSIC ACCOUNTING EXPERTISE IN UKRAINE
2018Бухгалтерська експертиза є самостійним джерелом доказів у судочинстві. У статті наведено особливості судово-бухгалтерської експертизи в Україні, висвітлені сучасні основні проблемні питання теоретичного і практичного характеру, що існують в роботі експерта-бухгалтера, а також запропоновано шляхи їх вирішення, які спрямовані на перспективи розвитку ...
Zabashtanskyi, Maksym +2 more
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