Results 21 to 30 of about 1,545,862 (166)

FRAUD RISK MANAGEMENT AND FRAUD REDUCTION

open access: yesMalaysian 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
doaj   +1 more source

THE ROLE OF JUDICIAL ACCOUNTING EXPERTISE ON ACCOUNTING INFORMATION

open access: yes, 2021
: 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

Impact of Forensic Accounting and Corporate Governance on Internal Controls Effectiveness: Moderating Role of Auditor Characteristics [PDF]

open access: yesInternational Journal of Management, Accounting and Economics
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 Techniques and Skills Needed by the Forensic Accounting Expert to Identify Fraud Attempts in Romania [PDF]

open access: yesAnnals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics
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

PERSEPSI PRAKTISI DAN PENGGUNA JASA AKUNTAN FORENSIK TERHADAP KEAHLIAN AKUNTAN FORENSIK

open access: yesJurnal 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
doaj   +1 more source

THE EXPERT-ACCOUNTANT’S PROFESSIONAL JUDGMENT IN THE ARBITRATION PROCEEDINGS

open access: yesНаука 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
doaj   +1 more source

Case Studies Regarding Accounting Expertise in Commercial Conflicts

open access: yesCECCAR 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
doaj   +1 more source

COMPARATIVE ANALYSIS OF FORMAL EDUCATION IN FORENSIC ACCOUNTING

open access: yes, 2023
Forensic accounting as a young discipline has gained a lot of attention due to frauds that have been discovered in the early 2000s and the fact that no organization is immune to business frauds. In the last few years, companies are operating in turbulent
Marić Stojan, Danijela   +1 more
core   +1 more source

Forensic economic expertise in criminal proceedings about the appropriation, waste of property or possession of it through abuse of the official position

open access: yesКриміналістика і судова експертиза
The article examines the concept and types of forensic economic expertise. It has been proven that the essence of forensic economic expertise is the study of the economic activity of business entities based on the application of special economic ...
Оксана Семенюк
doaj   +1 more source

The role of forensic expertise in the investigation of crimes related to forgery of digital documents and cryptocurrencies

open access: yesRevista Jurídica Portucalense
With the advancement of digital technologies and the proliferation of cryptocurrency transactions, new types of crimes have emerged, including the forgery of digital documents and illicit activities involving cryptocurrencies. Thus, the role of forensic
Viktor Sezonov   +4 more
doaj   +1 more source

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