Results 81 to 90 of about 1,791 (264)

Detecting asset misappropriation: a framework for external auditors [PDF]

open access: yes, 2014
Fraud is a major concern for investors, regulators, and external auditors. Of particular concern is asset misappropriation because it was given less attention in prior audit literature as well as the audit practice though it is the most common type of ...
Kassem, Rasha
core   +1 more source

First record of the forensically important genus Protopiophila Duda (Diptera: Piophilidae) from South Korea and an integrative framework for forensic identification

open access: yesJournal of Forensic Sciences, EarlyView.
Abstract The family Piophilidae is of significant forensic importance due to its association with late‐stage decomposition; however, the Korean piophilid fauna remains poorly studied, lacking comprehensive morphological and molecular data. This study reports the first record of the genus Protopiophila Duda from South Korea.
Sangjin Han   +3 more
wiley   +1 more source

Forensic accounting awarness of accounting professionals: a research in Mersin

open access: yes, 2017
Adli muhasebe, muhasebe mesleğinin bir dalı olarak gelişmiş ülkelerde, ülkemize oranla daha eski bir geçmişe sahiptir. Son yıllarda yaşanan muhasebe ve denetim skandalları, yasadışı para trafiğinin artması ve beyaz yakalı suçlarında yaşanan artış adli ...
Çeviren, Seher Meral, Kıllı, Mustafa
core  

Statewide sanctuary policies and female homicide rates, 2016–2021

open access: yesCriminology, EarlyView.
Abstract The current study examines whether state immigration enforcement policies, such as sanctuary policies that limit local police cooperation with federal immigration enforcement, are associated with female homicide rates in the United States (2016–2021).
Kaitlin M. Boyle   +3 more
wiley   +1 more source

The company you keep: The influence of popular delinquents and deviant brokers on offending trajectories

open access: yesCriminology, EarlyView.
Abstract Research on how delinquent peer associations affect individuals’ life courses is limited. This paper addresses this gap by examining delinquent peer network characteristics and their impact on offending trajectories through social network analysis (SNA) and group‐based trajectory modeling (GBTM).
Daniel Trovato
wiley   +1 more source

Affordances, dread, and online fraud: Exploring and advancing social learning theory in online contexts

open access: yesCriminology, EarlyView.
Abstract We investigate how the affordances of an online context shape the processes of social learning. Using a dataset of more than 11,000 posts from the fraud subdread on the dark web forum Dread, we examine how affordances of platform governance, connectivity, anonymity, invisibility, asynchronicity, and limited oversight influence the components ...
Fangzhou Wang, Timothy Dickinson
wiley   +1 more source

Systemic forensic accounting

open access: yes
La presente investigación tiene como objetivo proponer la Sistémica Contable Forense —segmento contable formado por dos taxones: Auditoría Forense y Peritaje Contable— como un modelo de aplicación de la Contabilidad, en el contexto de la tecnología ...
Guaman Calvopiña, Miguel Marcelo
core   +1 more source

The expertise skills of a forensic accountant [PDF]

open access: yes
The forensic accountant has roles, knowledge and skills. The purpose of skills by forensic accountants is to investigate financial irregularities, uncover fraud, and provide expert analysis and testimony in legal proceedings.
Yuserrie, Zainuddin   +2 more
core   +1 more source

A Structured Review of Research‐Informed Instructional Strategies to Support CPA Enabling Competencies in Future Accountants*

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 189-249, March 2025.
ABSTRACT CPA enabling competencies underpin the human skills and professional values that all future accountants should possess. Nevertheless, to date, the discourse is limited within the scholarship of teaching and learning on how to best inculcate these competencies in future accountants.
Sanobar Siddiqui
wiley   +1 more source

Response to Authors' reply

open access: yes
Journal of Forensic Sciences, EarlyView.
Aaron Olson
wiley   +1 more source

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