Results 31 to 40 of about 1,490,069 (267)

The Effect of Auditor Skills, Forensic Auditing, and Auditor Professionalism on Fraud Detection

Indonesian Interdisciplinary Journal of Sharia Economics
This 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, Khomsiyah Khomsiyah   +1 more
doaj   +1 more source

Dissecting the dissection laboratory: Elements for designing a human anatomy laboratory

Anatomical Sciences Education, EarlyView.
Abstract The human anatomy dissection laboratory is a critical component of anatomical and medical education. Development, maintenance, and stocking of these laboratory spaces have unique demands, with all of the challenges in running a laboratory with Biosafety Laboratory Level 2 (BSL‐2) classification, housing a large volume of tissues saturated with
Rhiannon E. Robinson, Abbey Breckling, Danielle N. Edwards, Nicole Geske, Burhan Gharaibeh, Bobbie J. Leeper, Molly Ostwald, Mary Schilling, Bridgett Severt, Kelsey Stevens, J. P. Swigart, Jonathan J. Wisco, Melissa Zolnierz, Jeremy J. Grachan   +13 more
wiley   +1 more source

Carrion ecology: concepts, interdisciplinary synthesis, and perspectives

Biological Reviews, EarlyView.
ABSTRACT Carrion is a ubiquitous resource in both terrestrial and aquatic ecosystems, yet it has long been overlooked in ecological research. Over the past two decades, studies on carrion and the many organisms that exploit it have flourished, revealing not only wide‐ranging ecological functions but also significance far beyond ecology.
Marcos Moleón, José A. Sánchez‐Zapata, Travis L. DeVault, Wayne M. Getz, Zebensui Morales‐Reyes, Daniel Redondo‐Gómez, Lara Naves‐Alegre, Solange A. Batista‐Nunes, Esther Sebastián‐González, Juan M. Pérez‐García, Kelly A. Waters, Thijs van Overveld, Craig Smith, Nuria Selva, Thomas A. Schlacher, Graeme Ruxton, Jesús Rodríguez, Martina‐M. Quaggiotto, Paula L. Perrig, Norman Owen‐Smith, Thomas M. Newsome, Isabel Navas, Yoshihiro Nakashima, Ana Mateos, Carlos Martínez‐Carrasco, Daniel Martín‐Vega, Berta Martín‐López, Antoni Margalida, Sergio A. Lambertucci, Adam Kane, Kevin Healy, Akane Hashizume, Antonio J. García‐Fernández, José A. Donázar, M. Eric Benbow, James C. Beasley, Philip S. Barton, Kathleen A. Alexander, Eneko Arrondo   +38 more
wiley   +1 more source

Beyond the Adversarial Rivalry: A Developmental Rights‐Based Model for Minor‐on‐Minor Crime, Part 1

Behavioral Sciences &the Law, EarlyView.
ABSTRACT When children harm children, the conventional victim–perpetrator framework is ill‐equipped to address the developmental, relational, and institutional complexities involved. While juvenile justice scholarship increasingly emphasizes rehabilitation, and victims' rights literature has advanced child‐sensitive protection, minor‐on‐minor offending
Tali Gal, Ruthy Lowenstein Lazar
wiley   +1 more source

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 Development
PurposeThis 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, Husam Ananzeh, Jebreel Mohammad Al-Msiedeen, Claire Beattie   +3 more
doaj   +1 more source

Beyond the Adversarial Rivalry: A Developmental Rights‐Based Model for Minor‐on‐Minor Crime, Part 2

Behavioral Sciences &the Law, EarlyView.
ABSTRACT When children harm children, the conventional victim–perpetrator framework is ill‐equipped to address the developmental, relational, and institutional complexities involved. While juvenile justice scholarship increasingly emphasizes rehabilitation, and victims' rights literature has advanced child‐sensitive protections, minor‐on‐minor ...
Tali Gal, Ruthy Lowenstein Lazar
wiley   +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
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  

Decision Theory and Proof Standards for Future Crimes: Possible Uses and Open Questions

Behavioral Sciences &the Law, EarlyView.
ABSTRACT What should be the proof standard for applying preventive criminal sanctions based on an establishment of risk of reoffending? This is an open question in legal systems around the world. Various authors suggest that we can answer it by using decision theory. This approach conceptualises the proof standard as a probabilistic threshold. A person
Hylke Jellema, Johannes Bijlsma
wiley   +1 more source

Legal Professionals Use an Implicit Checklist to Assess Expert Witness Credibility

Behavioral Sciences &the Law, EarlyView.
ABSTRACT In a court of law, some forms of evidence are too technical to interpret without the help of an expert witness. However, expert testimony sometimes leads to wrongful conviction. We used an online survey to quantitatively compare how legal professionals (n = 122) and lay people (n = 109) understood what makes an expert witness credible.
Mahensingh Deonaran, Yvan I. Russell, Mandeep K. Dhami   +2 more
wiley   +1 more source