The Report of Expertise in the Criminal Process, between Reality and Possibility
EIRP Proceedings, 2023 In judicial processes, the task of judicial experts (hereinafter – expert) is to contribute to the explanation of some issues indispensable to the solution of the case. The expert has an important role, and in numerous cases, the forensic expert report
Mihaela Agheniței
doaj
The Effect of Auditor Skills, Forensic Auditing, and Auditor Professionalism on Fraud Detection
Indonesian Interdisciplinary Journal of Sharia EconomicsThis study aims to examine whether the influence of Auditor Expertise, Forensic Audit, and Auditor Professionalism on Fraud Detection at the Public Accounting Firm.
Muhammad Rafid Muzhaffar +1 more
doaj +1 more source
Forensic accounting нематеріальних активів [PDF]
, 2015 Розкрита сутність судово-бухгалтерської експертизи нематеріальних активів.Раскрыто экономическое содержание судебно-бухгалтерской экспертизы.Prestavleny approaches to forensic accounting expertise intangible ...
Вакарчук, В.В. +3 more
core
Forensic accounting: time for a unified global approach [PDF]
, 2023 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
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Do CEO characteristics impact the decision to hire external auditor with forensic accounting competencies? Evidence from Jordanian listed companies [PDF]
Journal of Business and Socio-Economic DevelopmentPurposeThis paper aims to analyze whether chief executive officer (CEO) characteristics are linked with corporate decisions to hire external auditors with forensic accounting skills.Design/methodology/approachThe research explores how attributes such as ...
Hashem Alshurafat +3 more
doaj +1 more source
Balance indicators analysis in forensic accounting
Вестник Пермского университета: Серия Экономика, 2018 A well-known set of analytical methods that are used to make forensic accounting related to insolvency of economic agents do not assess the enterprises operating in different sectors of economy efficiently.
Tatiana Vasil’evna Pashchenko
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THE FORENSIC ACCOUNTING PROFESSION AND THE PROCESS OF ITS DEVELOPMENT IN THE WORLD
, 2020 Together with the globalization, the markets throughout the world entered into an intense competition and it led the companies in capital markets into a panic.
Arslan, Oznur
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Non-financial Indicators of Fraudulent Bankruptcy
Учёт. Анализ. Аудит, 2019 The article considers what indicators in addition to the existing methods could be used as indication of deliberate bankruptcy. The analysis of the patterns identified during forensic accounting examinations in order to find the signs of fraudulent ...
M. A. Gorodilov, A. S. Belyaev
doaj +1 more source
The Paradox of Human Expertise: Why Experts Can Get It Wrong [PDF]
, 2011 Expertise is correctly, but one-sidedly, associated with special abilities and enhanced performance. The other side of expertise, however, is surreptitiously hidden.
Dror, I
core
Forensic accounting expertise in Ukraine: current state and development prospects
, 2019 У статті досліджено теоретико-методологічні основи та концептуальні засади проведення судово-бухгалтерської експертизи в Україні. Викладено історію становлення судово-бухгалтерської експертизи як складової судової бухгалтерії в Україні та визначено ...
Гусєв, Артем Олександрович +5 more
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