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Fatemeh Stodt and Christoph Reich
Industrial Internet of Things (IIoT) systems are enhancing the delivery of services and boosting productivity in a wide array of industries, from manufacturing to healthcare. However, IIoT devices are susceptible to cyber-threats such as the leaking of i...
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Rezky Febriendy Darise
Pág. 66 - 74
Fraud is an action taken intentionally and it is done for personal or other people's purposes, where the action has caused harm to certain parties or certain institutions. Misstatements contained in fraudulent financial statements are intentional misstat...
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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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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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ND Ruwanpathirana
250 timber species are being used by the timber industry in Sri Lanka and among them major timber consumers are housing developer, furniture manufacturer and wood fabricators. Once the tree is felled, the identification of the tree become very diff...
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Thomas Brady, Ron Burrows
This case study describes an account in which a student run business venture at a university faces the prospect of loosing control of a segment (Caf of its business due to the impending reporting of an operating loss in the current period. The CEO is ada...
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Jerome J. DeRidder
The Accounting Profession in the United States began with the 1896 NewYork Bill which provided for an examination to become a ?Certified Public Accountant.?During this early period the professional accountant searched for the fairest presentation of fina...
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