Results 81 to 90 of about 3,269 (244)

A Survey of the Archival Audit Literature Une revue de la littérature en matière d'audit fondée sur les données archivales

Contemporary Accounting Research, EarlyView.
ABSTRACT External audits enhance the credibility of financial statements and are a cornerstone of capital market integrity. However, the growing and complex auditing literature poses challenges for researchers. This survey synthesizes and critically evaluates archival audit research published in top accounting journals from 1995 to 2025, organizing ...
Clive Lennox, Chan Li, Yiqian Wang
wiley   +1 more source

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, Гусев, Артем Александрович, Poberezhets, Olha V., Побережец, Ольга Валерьевна, Побережець, Ольга Валеріївна, Husiev, Artem O.   +5 more
core  

Forensic expert linguistic studies of advertising: theory and methodology

, 2019
The article features the results of working out the subtheory of advertising’s forensic examination, problems of formation it as a new type of forensic examination under the peculiarities of its objects (advertising), the scope of work and the nature ...
Chubina, Elena A.
core   +1 more source

Determination of the market value for goods in the process of forensic commodity expertise

Bulletin of Kharkiv National University of Internal Affairs
The article deals with the important issue of determining the market value of goods in forensic commodity expertise. This process is crucial for ensuring the objectivity of court decisions in commercial and civil disputes.
L. A. Solonichenko, D. Yu. Sereda
doaj   +1 more source

Conducting Forensic Multidisciplinary Examinations and Sets of Forensic Examinations Using Specific Expertise in Economics

Theory and Practice of Forensic Science and Criminalistics
The quality of forensic examination depends on a forensic expert’s qualification and his/her in-depth and responsible research on objects, the investigation of which arose during pre-trial investigation or trial. Currently, expert methodologies for conducting multidisciplinary forensic economic examinations and sets of forensic examinations require ...
Svitlana Tarasyutina, Oleksiy Khomutenko, Viktoriya Slyusarenko   +2 more
openaire   +1 more source

Exploring the Materiality of Data Breach Disclosures on the Australian Stock Exchange

Abacus, EarlyView.
This study examines Australian Stock Exchange (ASX) data breach announcements to provide insights into the extent and nature of data breach disclosures, as well as the costs, particularly to stakeholder relationships. Using a dataset of all data breach‐related announcements on the ASX, we identify a lack of data breach disclosure and, where disclosures
Jane Andrew, Max Baker, Xiaojiao Wang, Monique Sheehan   +3 more
wiley   +1 more source

Bureaucrat assignments as instruments of political control: Theory and evidence from land administration officials in India

American Journal of Political Science, EarlyView.
Abstract This paper investigates how politicians use the assignment of officials to geographical posts—a personnel system found in many countries—as a system of incentives to control, and possibly corrupt, bureaucratic behavior. The argument is developed with a matching model and tested with a nationwide survey of Indian officials who administer land ...
Anustubh Agnihotri, Aditya Dasgupta, Devesh Kapur   +2 more
wiley   +1 more source

Current issues expert support fraud investigation in the tourist industry

Ученые записки Российской академии предпринимательства, 2021
The article considers the most significant issues of expert support fraud investigation in the tourist industry. Substantiated the importance of understanding with the criminal investigation frauds in the touristindustry.
K. E. Salnikov
doaj  

Critical Research Spaces as Scholarship: an Ethnography Lab as an Apparatus for the Experimental, the Imaginary, and the Relational

American Anthropologist, EarlyView.
ABSTRACT The creation of critical research spaces, such as ethnography labs, studios, and other collaborative research environments, requires attention and attunement in anthropology to focus on the kinds of imaginative and generative spaces where creative ethnographic research can unfold as scholarship.
Fiona P. McDonald
wiley   +1 more source

The practice of conducting forensic economic studies related to confirming the amount of losses (lost profits) of enterprises in connection with the armed aggression of the russian federation

Криміналістика і судова експертиза
The article is devoted to generalization of approaches to forensic economic research related to confirmation of the amount of losses (lost profits) incurred by enterprises in connection with the armed aggression of the Russian Federation in the studies ...
Оксана Маркіна, Марина Рудая   +1 more
doaj   +1 more source