The Role of Accounting in Conducting Judicial Accounting Expertises and their Evolution in the Digital Era [PDF]
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
doaj
Forensic accounting: time for a unified global approach [PDF]
Forensic accountants need to respond to the ever-growing global threat of financial crime and the continuing need for expertise within the area of financial dispute work.
Joanne Winfield +3 more
core +1 more source
FRAUD RISK MANAGEMENT AND FRAUD REDUCTION
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
doaj +1 more source
Impact of Forensic Accounting and Corporate Governance on Internal Controls Effectiveness: Moderating Role of Auditor Characteristics [PDF]
This 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
doaj +1 more source
THE ROLE OF JUDICIAL ACCOUNTING EXPERTISE ON ACCOUNTING INFORMATION
: Accounting expertise is a liberal profession conducted by an expert in the field, who, using appropriate techniques and working methods, provides an opinion on the real state of a particular cause, problem or dispute. Expertise is generally „a means of
Emilia VASILE, Ion CROITORU
core +1 more source
The Techniques and Skills Needed by the Forensic Accounting Expert to Identify Fraud Attempts in Romania [PDF]
In 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
doaj +1 more source
Forensic Thermal Analysis: Topic, Object, Tasks, Main Research Directions
Formation procedure of thermal engineering researches as a separate species of forensic engineering based on principles of genesis in forensic science is considered.
Bohdaniuk, Ihor
core +1 more source
PERSEPSI PRAKTISI DAN PENGGUNA JASA AKUNTAN FORENSIK TERHADAP KEAHLIAN AKUNTAN FORENSIK
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
doaj +1 more source
THE EXPERT-ACCOUNTANT’S PROFESSIONAL JUDGMENT IN THE ARBITRATION PROCEEDINGS
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
doaj +1 more source
Case Studies Regarding Accounting Expertise in Commercial Conflicts
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
doaj +1 more source

