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Razan Nayef Almashaqbeh, Hashem Alshurafat and Hamzeh Al Amosh
This study aims to provide an understanding of the impact of professionalism theory constructs on the applicability of forensic accounting services, as well as reviewing the obstacles to implementing the profession of forensic accounting through a litera...
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I Wayan Widnyana, Sapta Rini Widyawati
Pág. 402 - 409
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Alessio Faccia, Vishal Pandey and Charu Banga
Open Innovation (OI) models have been studied in many fields. However, the challenges and opportunities of a possible OI paradigm application in external auditing have been under-researched. Recent corporate scandals are currently triggering changes and ...
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Dewi Anggraini, Eri Triharyati, Helen Anggia Novita
Pág. 372 - 380
Forensic accountants are tasked with providing legal opinions in litigation. Besides that, there is also the role of forensic accountants in the field of law outside the court (non-itigation) for example in helping to formulate alternative settlement cas...
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Ghusti Ayu Criestiant Rolihlahla,Made Dudy Satyawan,Ni Nyoman Alit Triani
Pág. 227 - 236
Effectiveness of corruption cases aimed at making the corrupt severely punished in a court of corruption and bring the deterrent effect for public officials who intend to engage in corruption. This study aims to explain the depth of the role of forensic ...
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Gülsah Atagan, Aylin Kavak
Pág. 194 - 223
In the study, the survey were applied to the work groups registered to the members of Chamber of Certified Public Accountants in Aydin. 193 members of the profession were reached. Their ideas were consulted about fraud auditing and forensic accounting. I...
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Arnaldo Antônio Duarte Ribeiro,Raimundo Nonato Rodrigues,Rodrigo Vicente Prazeres,Juliana Gonçalves de Araújo
Pág. 45 - 75
Neste artigo, investigou-se a percepção dos profissionais que atuam em atividades relacionadas ao combate à lavagem de capitais sobre a importância da Contabilidade Forense, como instrumento auxiliar nas práticas investigativas desse delito econômico-fin...
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Oluwatoyin Muse Johnson Popoola,Ayoib B. Che-Ahmad,Rose Shamsiah Samsudin,Kalsom Salleh,Dorcas Adebola Babatunde
Pág. 1 - 10
This paper investigated the capability requirements as represented by Knowledge (KR) and Skills (SR) requirements and competence requirement as represented by Fraud risk assessment (FRA) of a forensic accountant and auditor in the Nigerian public sector....
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Septarina Prita Dania Sofianti,Unti Ludigdo,Gugus Irianto
Pág. 281 - 292
This research aims to analyze the insight of practitioners, academicians, and accounting students toward forensic accounting and fraud examination course as if integrating into accounting curriculum. It also analyzes the difference of practitioners, acad...
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William G. Brucker, James E. Rebele
Most fraud cases prepared for use in auditing and fraud examination courses involve theft-of-asset or financial statement misstatement types of frauds. Based on an actual case, we present a situation where the owner of a wholesale produce business, Garde...
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