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Journal articles on the topic 'Accounting forensic examination'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 July 2025

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1

KOZMENKOVA, Svetlana V., and Ekaterina V. TYUN’KOVA. "Federal Accounting Standard (FSBU) 5/2019 – Inventories: An investigation of commodity operations during forensic auditing." International Accounting 22, no. 12 (2021): 1368–85. http://dx.doi.org/10.24891/ia.24.12.1368.

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Subject. This article focuses on accounting expertise that holds a unique position in the system of effective economic crimes and infringement prevention. Objectives. The article aims to identify the impact of the new Federal Accounting Standard (FSBU) 5/2019 – Inventories on the procedure for conducting a forensic accounting examination of commodity transactions in trade. Methods. For the study, we used a comparative analysis, systematization, induction and deduction. Results. Based on the research results, the article proposes a definition of the subject of forensic accounting examination of

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AL-Hadi, Fatima Ismail, and Nagi Ali Al-Shaibany. "Digital Forensic Accounting: An Overview." International Journal of Computer Science and Mobile Computing 13, no. 8 (2024): 99–106. http://dx.doi.org/10.47760/ijcsmc.2024.v13i08.011.

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Forensic analysis has become crucial for detecting financial crimes such as fraud, extortion, money laundering, and tax evasion in a rapidly evolving world. This type of analysis is also essential for promoting economic development and enhancing public trust in governments. As fraud strategies advance alongside rapid digital innovations, traditional forensic accounting relies on manual data examination and is increasingly inadequate for addressing sophisticated criminal fraud. The rise in cybercrime underscores digital forensics' need to conduct effective investigations. This study provides an

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Maria Ismail, Aida, Farah Amylea Azizan, and FadzlinaMohd Fahmi. "Forensic Accountant Skills: An Empirical Investigation in the Malaysian Forensic Accounting Education Curriculum." Journal of Social Sciences Research, SPI 1 (March 16, 2019): 150–58. http://dx.doi.org/10.32861/jssr.spi1.150.158.

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Existing forensic accounting graduates in developing countries that practice the current forensic accounting curriculum showed lack of knowledge, skills and abilities in fraud detection and prevention as compared to graduates in developed countries. The Accounting curricular should provide students with the basic theoretical framework for understanding Audit Investigation, Fraud Examination and Forensic Accounting and, simultaneously, provide students with knowledge and techniques. Currently, Universities do not include suitable syllabus that meet the requirement of forensic accounting firms.

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Maria Ismail, Aida, Farah Amylea Azizan, and FadzlinaMohd Fahmi. "Forensic Accountant Skills: An Empirical Investigation in the Malaysian Forensic Accounting Education Curriculum." Journal of Social Sciences Research, Special Issue 5 (December 20, 2019): 1017–25. http://dx.doi.org/10.32861/jssr.spi5.1017.1025.

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Existing forensic accounting graduates in developing countries that practice the current forensic accounting curriculum showed lack of knowledge, skills and abilities in fraud detection and prevention as compared to graduates in developed countries. The Accounting curricular should provide students with the basic theoretical framework for understanding Audit Investigation, Fraud Examination and Forensic Accounting and, simultaneously, provide students with knowledge and techniques. Currently, Universities do not include suitable syllabus that meet the requirement of forensic accounting firms.

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Zvyagin, Sergey A., Yuriy I. Treshevskiy, and Inna E. Strygina. "Time frame for forensic accounting: normative and methodological aspects." Proceedings of Voronezh State University. Series: Economics and Management, no. 3 (September 29, 2023): 74–85. http://dx.doi.org/10.17308/econ.2023.3/11379.

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Subject. In the current practice of forensic accounting, there is an issue of determining the optimal timing of the examination. The scientific and educational literature reflects different points of view on the issue. We need to study the factors affecting the duration of forensic accounting, the reasons for extending their terms. It is also necessary to analyse the regulatory provisions concerning the timing of forensic accounting.Objectives. The aim of this study was to identify the features of illegal economic actions; to study the conditions affecting the target dates of forensic accounti

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Sarker, Madhobi. "Forensic Accounting and Fraud Examination: Evidence from Bangladesh." International Journal of Science and Business 4, no. 9 (2020): 138–44. https://doi.org/10.5281/zenodo.4300251.

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This study evaluates the awareness and practice of forensic accounting and fraud examination, the responses of different types of professions, students concerning forensic accounting and fraud examination in Bangladesh. An online survey was conducted to collect the responses and the responses were analyzed by chi-square tests through Microsoft Excel 2010. The results reveal that there is no significant relationship between the awareness of forensic accounting and people, 1 out of 7 questions are significant relative to the practice of forensic accounting with gender, and 3 out of 7 questions a

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Everhart, Jeffrey. "Audit, Fraud, and Forensic Accounting." International Journal of Business & Management Studies 04, no. 11 (2023): 9–12. http://dx.doi.org/10.56734/ijbms.v4n11a2.

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First, the paper will define fraud and analyze a fraudulent accounting situation and the responsibilities of a forensic accountant. Then, the paper will examine and analyze an accounting fraud case involving a money laundering scheme involving a retired couple who own a business and their son. Lastly, the paper will offer insight into the differences between an accounting audit and a fraud examination of financial statements and recommendations on what current fraud model offers the best explanation for the actions of the fraudulent retired couple.

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Voytenko, I. "EXPERT-CRIMINAL PROVIDING PROCESS OF INVESTIGATION OF STORES INVOLVED IN USE OF BANK PAYMENT CARD." Criminalistics and Forensics, no. 64 (May 7, 2019): 249–59. http://dx.doi.org/10.33994/kndise.2019.64.22.

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The concept, legal support, significance and procedure of forensic examination in the investigation of fraud committed with the use of bank payment cards are analyzed. The value of the technical and forensic expert research of bank payment cards is determined. The knowledge of objects of forensic examination of bank payment cards is noted. The article notes the importance of the examination of electronic signature in these cases. The order of appointment of forensic accounting examinations in the investigation of fraud committed with the use of bank payment cards is analyzed. The objects of ex

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Kaverina, E. Yu. "On accounting documents as objects of forensic accounting expert examination." Finance and Credit 25, no. 3 (2019): 565–79. http://dx.doi.org/10.24891/fc.25.3.565.

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Puhachenko, Olha, Svetlana Kosenko, and Maxim Babii. "Organization of Forensic Examinations and Expert Research on Economic Issues." Central Ukrainian Scientific Bulletin. Economic Sciences, no. 6(39) (2021): 115–30. http://dx.doi.org/10.32515/2663-1636.2021.6(39).115-130.

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The article studies the organization of forensic examinations and expert research on economic issues. The objective of the article is to study the peculiarities of the organization of forensic examinations and expert research on economic issues, including practical activities of Kirovohrad State Research Forensic Centre of the Ministry of Internal Affairs of Ukraine. The study was conducted on the basis of the systematic approach using methods of analysis, generalization, grouping and comparison. The method of graphical representation was used for better perception of information about the org

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11

Mst., Afroja Aktar. "Forensic Accounting and Fraud Investigation: A Language of the Court of Law to Resolve Anticipated Disputes." International Journal of Innovative Science and Research Technology 7, no. 8 (2022): 988–93. https://doi.org/10.5281/zenodo.7055777.

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The specialty practice area of accounting known as "forensic accounting" deals with engagements that come up as a result of ongoing or impending legal proceedings or anticipated disputes. It gives the court a credible accounting analysis that will serve as the starting point for discussion, debate, and ultimately conflict resolution. In general, "forensic" is about fact-finding and interpretation, yet it is unquestionably perfect for court testifying. The demand for forensic accounting has increased due to the rise in fraud and fraudulent activities in Bangladesh and throug

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KOZMENKOVA, Svetlana V., and Irina L. EGOROVA. "Performance of forensic accounting expert examination to determine income from illegal business activities: Specific methodological aspects." International Accounting 22, no. 9 (2021): 1001–16. http://dx.doi.org/10.24891/ia.24.9.1001.

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Subject. This article deals with the issues of determining the amount of income received from the implementation of illegal entrepreneurial activities, through the production of forensic accounting expertise. Objectives. The article aims to develop specific practical recommendations to use the forensic accounting expertise to determine income from illegal entrepreneurial activities in the investigation of illegal entrepreneurship. Methods. For the study, we used the methods of analysis, synthesis, systematization, and generalization. Results. The article presents a procedure for determining th

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Stelmakh, Nataliia. "METHODICAL PROVISION OF FORENSIC ACCOUNTING EXPERTISE IN AGRICULTURE: STATE AND PROSPECTS." Economic discourse, no. 3-4 (December 30, 2021): 57–63. http://dx.doi.org/10.36742/2410-0919-2021-2-6.

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Introduction. Methodological support of forensic examinations is formed by appropriate methods, which are developed by specialists of research institutes of forensic examinations and are subject to certification and state registration in the Register of methods of forensic examinations. The analysis of this methodological support revealed that despite the high level of economic crime, in the agricultural sector (in terms of violation of land use rules), none of the methods contains issues of forensic accounting examinations of agricultural activities. Methods. General scientific and special me

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Čudan, Aleksandar, and Dragan Cvetković. "The importance of forensic accounting in forensic economic and financial examination." ЖУРНАЛ ЗА БЕЗБЈЕДНОСТ И КРИМИНАЛИСТИКУ 1, no. 2 (2019): 39–51. http://dx.doi.org/10.5937/zurbezkrim1902041c.

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Tekavčič, Metka, and Sandra Damijan. "Forensic Accounting vs Fraud examination: Roles, Importance and Differences." Journal of Forensic Accounting Profession 1, no. 2 (2021): 29–47. http://dx.doi.org/10.2478/jfap-2021-0007.

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Abstract Fraud has existed throughout history. Yet, it is estimated that today's occurrence has a huge impact on global revenues, highlighting the importance of fraud examination and forensic accounting. Although the roles of the two disciplines appear to be similar (e.g. litigation support), they differ significantly in their objectives, with the goal of fraud auditing being to determine whether fraud has occurred and, if so, who is responsible. Forensic accounting has the additional objective of assessing the financial consequences and determining whether the allegations have a factual basis

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Saddam Catea Hashim. "The Role of Forensic Accounting in Combating Financial Crimes Resulting From Accounting Estimates." International Journal of Economics, Management and Accounting 1, no. 3 (2024): 388–430. http://dx.doi.org/10.61132/ijema.v1i3.215.

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Forensic accounting plays a vital role in combating financial crimes resulting from accounting estimates, as it combines specialized knowledge in accounting with forensic investigative skills to analyze financial statements and uncover manipulations.and The research aims to explore how forensic accounting affects the identification of financial crimes related to accounting estimatesThe most important conclusions of the research were : Forensic accounting plays a vital role in discovering financial manipulations and frauds associated with accounting estimates. Through careful examination and fo

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Amonov, Amin. "Tasks Of The Rights And Obligations Of An Expert Accountant In The Process Of Conducting A Forensic Accounting Examination." American Journal of Management and Economics Innovations 3, no. 06 (2021): 1–5. http://dx.doi.org/10.37547/tajmei/volume03issue06-01.

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18

O'Bryan, David W., Jeffrey J. Quirin, and Mary Jo Goedeke. "Tax Return Analysis in a Fraud Examination: The Case of the Bankruptcy Auditor." Journal of Forensic Accounting Research 5, no. 1 (2020): 123–41. http://dx.doi.org/10.2308/jfar-19-015.

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ABSTRACT The tax return is often a key piece of evidence in a forensic accounting engagement. Forensic accounting students need to understand what a tax return can tell its reader about the taxpayer. This case is designed for an introductory or advanced course in fraud examination or forensic accounting. Students are placed in the hypothetical role of a person beginning a job as a bankruptcy auditor with the United States Trustee Program. The bankruptcy auditor must utilize two consecutive years of tax returns to determine the primary sources of income and assets for the debtor. Information fr

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Yumatov, V. A., S. V. Kozmenkova, and E. B. Frolova. "Auditor's report as an object of forensic accounting examination." International Accounting 21, no. 7 (2018): 779–88. http://dx.doi.org/10.24891/ia.21.7.779.

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20

Yumatov, Vasiliy, Vladimir Timchenko, Svetlana Kozmenkova, and Guzaliya Klychova. "FORENSIC ACCOUNTING EXPERTISE OF PAYMENT WITH PERSONNEL: PROBLEMS AND IMPROVEMENT." Vestnik of Kazan State Agrarian University 16, no. 4 (2022): 140–47. http://dx.doi.org/10.12737/2073-0462-2022-140-147.

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In modern conditions, forensic examination is of particular importance, which determines its further development as a scientific branch of knowledge and type of activity. Forensic accounting examination of labor and its payment includes determining the correctness of the calculation of wages to employees, planning the wage fund, the correctness of the application of forms of remuneration, calculation of wages (including incentive payments and additional wages, payment for holidays, weekends, downtime), the correctness of attributing to the composition of production costs (work performed, servi

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Ivankov, Volodymyr. "EXPERT INVESTIGATION OF ILLEGAL ACTIONS WITH RECEIVABLES OF A BUDGET INSTITUTION." INNOVATIVE ECONOMY, no. 2 (2023): 125–34. http://dx.doi.org/10.37332/2309-1533.2023.2.16.

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Purpose. The article is devoted to the problem of studying the accounting practice of reflecting the receivables of budget institutions, as an object of investigation with the participation of forensic economic experts. The relevance of the study is determined by the need for information support for pre-trial investigation requests, especially those where the budget funds aimed at payments for goods, works and services, which are classified as accounts receivable and all relevant transactions, are the object of the crime. Methodology of research. The research methodology included theoretical a

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Suits, Viktor, and Илья Анушевский. "Forensic Accounting Examination — the Essence and Basic Methods of Financial Investigations Performance in Companies." Moscow University Economics Bulletin 2019, no. 3 (2019): 110–26. http://dx.doi.org/10.38050/01300105201937.

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The subject of this article is forensic accounting (forensic hereinafter) - new type of services of Russian consulting and audit practice. Forensic is under consideration as a way of independent investigations conducting and illegal actions risk management. Forensic involves investigation of fraud schemes and fraud detection of illegal withdrawal of assets or misappro-priation. It can resolves conﬂ icts of interest issues as well as detects violations of anticorruption legislation. Furthermore forensic focuses on evidence gathering, assessment of damage, and assistance in planning and implemen

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Ivankov, Volodymyr. "Principles of forensic economics as a theoretical basis for its conducting." Theory and Practice of Forensic Science and Criminalistics 26, no. 1 (2022): 138–53. https://doi.org/10.32353/khrife.1.2022.09.

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Importance of studying principles of forensic economics is due to the need to interpret this economic and legal category in legislative field and determine the system-building factor for development of a normatively standardized approach to the methodology of such forensic examination. Reliability of forensic economic examination results depends, in particular, on development level of its theoretical foundations. The purpose of this paper is to formulate the principles of forensic economic examination that are crucial in drawing up the expert’s conclusion (in case of finding out the real state

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Vinogradova, M. M. "Expert Approach to Solving Tasks of Identifying Areas on Credit Funds Spending in the Course of Forensic Economic Examination." Theory and Practice of Forensic Science 20, no. 2 (2025): 42–53. https://doi.org/10.30764/1819-2785-2025-2-42-53.

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The article considers the theoretical basis for class division of forensic economic examinations into types and kinds by various expert institutions.The type classification of forensic financial and economic examinations is proposed depending on the financial relations between business activity subjects which are to be investigated.The subject of forensic financial and credit examination is defined as financial relations between a creditor and a borrower. The tasks of this type of forensic economic examination are analyzed. Expert approaches to solving one of the frequent tasks of forensic fin

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Quirin, Jeffrey J., and David W. O'Bryan. "The Mobile Home Monster: A Forensic Case in the Use of Public Records to Locate Assets." Issues in Accounting Education 29, no. 2 (2013): 371–78. http://dx.doi.org/10.2308/iace-50616.

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ABSTRACT This case is designed for an introductory fraud examination or forensic accounting course. It is based upon an actual case that was investigated by the lead author while working as a forensic accountant. The case provides students with an opportunity to learn how useful public records can be to the forensic accountant. This case involves no allegations of fraud, but is a realistic example of how a forensic accountant can add value in other areas of litigation. Students must conduct a simulated asset tracing investigation using public records to help the U.S. Department of Justice coll

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Shah, Dr Nirali Ketan. "FORENSIC ACCOUNTING: AN OVERVIEW IN INDIAN CONTEXT." GAP GYAN - A GLOBAL JOURNAL OF SOCIAL SCIENCES 3, no. 4 (2020): 36–47. http://dx.doi.org/10.47968/gapgyan.34006.

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The rudiments objective of GAAP states that the financial statements must depict ‘true and fair’ view of the financial state of affairs. The ambivalence of ‘true and fair’ view created a dodge towards the rise of financial frauds, thereby wearying the trust of the users of financial information on the reported statements. Forensic accounting as new area of accounting in India has come to limelight recently due to quick increase in white collar crimes, financial crimes, cyber-crimes and growing complexities of the corporate environment. Forensic accounting is the triple practice that integrates

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Young, George R. "Forensic Accounting and FAU: An Executive Graduate Program." Issues in Accounting Education 23, no. 4 (2008): 593–99. http://dx.doi.org/10.2308/iace.2008.23.4.593.

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ABSTRACT: This paper presents a description of the executive Master's in Accounting with a concentration in forensic accounting program offered by Florida Atlantic University, an AACSB-accredited higher-educational institution located in southeast Florida. This program—the first of its kind in the United States—provides students with the option of attending lectures in person or via web conferencing. Also discussed is the impact that the model curriculum for fraud examination and forensic accounting has had on the program as well as challenges that have been met in creating and developing an e

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Tutino, Marco, and Matteo Merlo. "Accounting fraud: A literature review." Risk Governance and Control: Financial Markets and Institutions 9, no. 1 (2019): 8–25. http://dx.doi.org/10.22495/rgcv9i1p1.

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This paper explains the main features of accounting fraud across an examination of the current literature by putting the environment and the different ways to prevent fraud under a microscope. The study analyses in five steps how corporate governance, ethical behaviour, accounting manipulation, detection techniques and forensic accounting are related to fraud. After having reviewed the most relevant literature on the topic, it emerged that in order to avoid fraudulent behaviour in a company, it is important, mostly, to establish an ethical education between employees and executives. Therefore,

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ZVYAGIN, Sergei A., Yurii I. TRESHCHEVSKII, and Inna E. STRYGINA. "Using forensic accounting information in financial control." International Accounting 26, no. 9 (2023): 1013–37. http://dx.doi.org/10.24891/ia.26.9.1013.

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Subject. This article examines the theoretical and methodological problems of using forensic accounting information in financial control. Objectives. The article aims to analyze the framework of categories and concepts associated with forensic accounting information, investigate the process of transformation of accounting information and its subsequent deformation as a consequence of illegal and unlawful influence, and to form and analyze possible options and areas of distribution (movement) of forensic accounting information in various economic situations in the object environment of accounti

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Olubusola Odeyemi, Chidera Victoria Ibeh, Noluthando Zamanjomane Mhlongo, Onyeka Franca Asuzu, Kehinde Feranmi Awonuga, and Funmilola Olatundun Olatoye. "FORENSIC ACCOUNTING AND FRAUD DETECTION: A REVIEW OF TECHNIQUES IN THE DIGITAL AGE." Finance & Accounting Research Journal 6, no. 2 (2024): 202–14. http://dx.doi.org/10.51594/farj.v6i2.788.

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This Review provides a succinct overview of the comprehensive review on Forensic Accounting and Fraud Detection, emphasizing the evolution of techniques in the digital age. As financial crimes become more sophisticated, the role of forensic accounting in uncovering and preventing fraudulent activities has gained paramount importance. This review delves into the contemporary landscape of forensic accounting, focusing on the integration of cutting-edge technologies and digital methodologies. The digital age has ushered in a paradigm shift in forensic accounting, necessitating a thorough examinat

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Shaposhnikova, Irina Vladimirovna. "INFORMATION-ANALYTICAL SIGNIFICANCE OF THE STATEMENT OF CASH FLOW FOR FORENSIC-ACCOUNTING EXPERTISE." Scientific Review: Theory and Practice 12, no. 5 (2022): 804–15. http://dx.doi.org/10.35679/2226-0226-2022-12-5-804-815.

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The article discusses the existing types of deliberate distortions of financial statements and methods for their detection. Cash flows from various activities are the basis that generates income for the enterprise, which always arouses interest from the inspection authorities. In the course of a forensic accounting examination, on the basis of a cash flow statement, one can most often observe a deliberate distortion of the numerical indicators of the report, caused by a dishonest attitude to their duties of the company's employees, or in connection with the appropriation of the organization's

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IVANKOV, Volodymyr. "GENESIS OF FORENSIC ECONOMIC EXPERTISE." Scientific Bulletin of Flight Academy. Section: Economics, Management and Law 7 (2022): 13–21. http://dx.doi.org/10.33251/2707-8620-2022-7-13-21.

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The purpose of the study is to reconstruct the main stages of the genesis of forensic economic expertise and determine the future prospects of its development. To achieve the goal, two tasks have been allocated. The first task is the definition of scientists and their concept of the development of forensic expertise in the economy during the historical period of its establishment. The second task concerns the classification of types of forensic economic expertise in different periods of time and the analysis of the argumentation of its development according to the main stages. In the article,

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P.A., Ibhawaegbele. "The Place of Forensic Accounting in External Audit Practice." International Journal of Scientific Research and Management (IJSRM) 11, no. 12 (2023): 5704–9. http://dx.doi.org/10.18535/ijsrm/v11i12.em17.

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This study focused on the place of forensic accounting in external audit practice. The need for auditing was necessitated following separation of ownership from control. Auditing requires the external auditor to carry out an unbiased examination and investigation of the financial statement of any firm with a view to express an opinion on its truth and fairness in accordance. On the other hand, forensic accounting or auditing is a special audit for the purpose of litigation in the court of law. This implied that it required special methodological approach which is completely different from trad

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Horlachuk, Alexei. "The Establishment and Development of Forensic Economic Examination in Ukraine." Theory and Practice of Forensic Science and Criminalistics 33, no. 4 (2023): 39–56. http://dx.doi.org/10.32353/khrife.4.2023.03.

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Forensic economic examination, as a significant state institution, indirectly reflects the state of economic relations, as it studies them within the procedural field using the methodological foundations of economic sciences. The article’s purpose is to study the key stages of the development of forensic economic examination, depending on the evolution of economic relations. The author examines stages of forensic economic examination development using the criterion of the transformation of economic relations. By employing methods of analysis, synthesis, and generalization, the conditions for t

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Мarchenko, T. "QUESTIONS THAT ARE ARRANGED WHEN CARRYING OUT THE EXAMINATION ON DOCUMENTAL CONFIRMATION OF THE FAILURE OF COMBUSTIBLE MATERIALS." Theory and Practice of Forensic Science and Criminalistics 20, no. 2 (2019): 378–92. http://dx.doi.org/10.32353/khrife.2.2019.29.

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One of the most important tasks of economic expertise in the study of accounting, tax accounting and reporting documents, which are established by the Scientific and Methodological Recommendations on the preparation and appointment of forensic examinations and expert studies, approved by order of the Ministry of Justice of Ukraine of October 8, 1998 № 53/5, is the definition of a documentary confirmation of the size of the shortage of fixed assets, material values, stocks, including the shortage of fuel and lubricants. The above regulatory document to the indicative list of issues addres

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Bohdaniuk, Ihor. "Forensic Thermal Analysis: Topic, Object, Tasks, Main Research Directions." Theory and Practice of Forensic Science and Criminalistics 31, no. 2 (2023): 25–40. http://dx.doi.org/10.32353/khrife.2.2023.03.

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Formation procedure of thermal engineering researches as a separate species of forensic engineering based on principles of genesis in forensic science is considered. The latest research in the field of specific expertise use during production, distribution, transmission and consumption of energy resources is analyzed. A review of the results performed at National Scientific Center «Hon. Prof. M. S. Bokarius Forensic Science Institute» multidisciplinary forensic researches on violations of accounting and theft of natural gas by interfering with operation of accounting devices, on determining th

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OSTAEV, Gamlet Ya, Svetlana V. KOZMENKOVA, Grigorii R. ALBOROV, and Oksana O. ZLOBINA. "Organization and techniques of economic expert analysis of biological assets: Some particularities." International Accounting 28, no. 1 (2025): 100–118. https://doi.org/10.24891/ia.28.1.100.

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Subject. This article deals with the issues of effective implementation of forensic economic examination of biological assets, which requires a specific multidisciplinary approach Objectives. The article aims to develop theoretical and methodological aspects of forensic economic examination of biological assets and develop methodological approaches to the evaluation of biological assets in the process of economic expert analysis. Methods. For the study, we used analysis, synthesis, modeling, and abstraction. Results. The article clarifies the concept of Biological Assets, proposes the main asp

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Besedina, I. О. "Methods of forensic examination of Nalbuphine." Bulletin of Kharkiv National University of Internal Affairs 104, no. 1 (2024): 163–75. http://dx.doi.org/10.32631/v.2024.1.14.

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The article discusses the peculiarities of forensic examination of nalbuphine hydrochloride, a prescription medicine that can be purchased without a prescription in many pharmacies. At present, in Ukraine, nalbuphine is not subject to subject-quantitative accounting in healthcare facilities and by pharmaceutical manufacturers, but in some countries it is included in the list of narcotic drugs. It is emphasised that nalbuphine hydrochloride is a synthetic opioid analgesic, which is chemically similar to morphine and phenanthrene. In terms of pharmacological action, it belongs to the group of op

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Indrajaya Tuharea, Firdaus, Muhammad Hasyim Ashari, Anatia Agusti, and Amirah Andika Rifdayanti. "The Role of Forensic Accounting in Preventing Fraud and Corruption in the Public and Private Sectors." Dhana 1, no. 4 (2024): 12–21. https://doi.org/10.62872/xbwckx59.

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This study aims to examine the role of forensic accounting in preventing fraud and corruption in the public and private sectors. Forensic accounting, which combines accounting knowledge with investigative techniques, serves as a tool to detect and prevent fraud and manipulation that can harm an organization. This study uses a Systematic Literature Review (SLR) approach to identify, evaluate, and analyze relevant literature related to the role of forensic accounting in preventing fraud and corruption. The results of the study indicate that the application of appropriate forensic accounting tech

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Khosiev, B. N., G. Ya Ostaev, and L. V. Basieva. "Economic security: control, expertise, investigation of financial and economic crimes." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 2 (February 19, 2024): 112–21. http://dx.doi.org/10.33920/sel-11-2402-05.

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The article made a decision on the economic examination of the correctness of reflection in the accounting of financial and economic crimes in order to ensure the economic security of the enterprise, reflects the main considerations of the management system, for internal purposes of control (examination) a number of conceptual aspects of economic security are proposed, features of the application of economic and forensic analysis in the system of expert accounting research.

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Nersesyan, M. G. "The Possibilities of Forensic Financial and Credit Еxamination in Banking Fraud Investigations". Theory and Practice of Forensic Science 12, № 4 (2017): 65–70. http://dx.doi.org/10.30764/1819-2785-2017-12-4-65-70.

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One type of forensic examination most commonly requested in the investigation of banking fraud is forensic accounting analysis, which includes forensic financing audit. The paper examines special considerations in requesting and conducting this type of forensic analysis, as well as its objectives. Selected case studies illustrate the possibilities of forensic financing audit of official and unofficial (off-the-books) financial records of a criminal association, as well as the scope of a forensic accountant's competence in determining the revenue or size of the premium received for conducting i

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GORODILOV, Mikhail A. "Assessing the actual value of the share of a company participant in the context of accounting (financial) statements distortion: A forensic expert's view." Financial Analytics: Science and Experience 18, no. 2 (2025): 39–54. https://doi.org/10.24891/fa.18.2.39.

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Subject. The article discusses the assessment of the actual value of a company participant's share in the context of distortion of accounting (financial) statements. Objectives. The aim is to identify and outline the features of assessing the actual value of a company participant's share in the context of misrepresentation of accounting (financial) statements from the perspective of a judicial expert engaged by a court in a corporate dispute. Methods. The study employs the expert method, i.e. solving problems based on the judgment of highly qualified specialists in the relevant field of knowle

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Laupe, Supriadi, Muhammad Ikbal Abdullah, Abdul Kahar, Fadli Moh Saleh, Femilia Zahra, and Nur Avni Syamsuddin. "Auditor’s skepticism, forensic accounting, investigation audit and fraud disclosure of corruption cases." Journal of Governance and Regulation 11, no. 3 (2022): 189–96. http://dx.doi.org/10.22495/jgrv11i3art16.

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This study aims to develop a fraud disclosure model for corruption cases in the local government environment in Sulawesi through forensic accounting and investigative audits with internal auditor skepticism as moderating. Forensic accounting and investigative auditing are a series of relationships in the examination of fraud. Fraud becomes the main object that is fought in forensic accounting and is proven in investigative audits. This research was conducted by distributing questionnaires to all auditors at Finance and Development Supervisory Agency or Badan Pengawasan Keuangan dan Pembangunan

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Lukova, Olha. "Expert Verification of Accounting Information on Financial Instruments for Solving Economic Crimes." Accounting and Finance, no. 1(91) (2021): 101–14. http://dx.doi.org/10.33146/2307-9878-2021-1(91)-101-114.

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Accounting data on transactions with financial instruments is an important source of information when conducting economic examinations to uncover economic crimes, the share of which is steadily growing every year. The purpose of the article is to determine the methodological components of expert verification of accounting information on financial instruments for solving economic crimes. The study used internal materials of the Kiev Scientific Research Institute of Forensic Expertise. It has been proved that the cause of an offense in the use of financial instruments can be not only selfish mot

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Kovalenko, Artem, Mykola Zhdan, and Oleksandr Shapovalov. "FORENSIC DOCUMENT EXAMINATION IN ECONOMIC CRIME INVESTIGATIONS." Baltic Journal of Economic Studies 11, no. 3 (2025): 178–84. https://doi.org/10.30525/2256-0742/2025-11-3-178-184.

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Despite the extensive digital transformation of the economy, physical documents (typically on a tangible medium such as paper or polymer) remain a significant component of document flows in economic sphere. Accordingly, these documents inevitably play a role in economic crimes, serving as objects or instruments of offenses, carrying traces of criminal activity, or representing unlawful proceeds obtained from such crimes. In economic investigations, such documents constitute valuable evidence that requires thorough examination using specific procedural and forensic tools. Thus, the purpose of t

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Ivankov, Volodymyr. "Financial Results of a Budgetary Institution as the Subject of a Forensic Economic Examination." Central Ukrainian Scientific Bulletin. Economic Sciences, no. 8(41) (2022): 271–85. http://dx.doi.org/10.32515/2663-1636.2022.8(41).271-285.

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The article is devoted to the study of the financial results of budgetary institutions when they become the subject of forensic economic examination under the trial of cases of embezzlement and misappropriation of public funds and property. The author described accounting processes and sub-processes based on the decompositional division of the process of forming the financial result in budgetary organizations into two stages. The latter are the foundation of the subject of forensic economic examination of the financial result. As revealed, the first stage covers the processes of closing sub-ac

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Ivankov, V. M. "Financial results of a budgetary institution as the subject of a forensic economic examination." Problems of Theory and Methodology of Accounting, Control and Analysis, no. 2(55) (September 1, 2023): 34–43. http://dx.doi.org/10.26642/pbo-2023-2(55)-34-43.

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The article is devoted to the study of the financial results of budgetary institutions when they become the subject of forensic economic examination under the trial of cases of embezzlement and misappropriation of public funds and property. The author described accounting processes and sub-processes based on the decompositional division of the process of forming the financial result in budgetary organizations into two stages. The latter are the foundation of the subject of forensic economic examination of the financial result. As revealed, the first stage covers the processes of closing sub-ac

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Pcholkin, V. D., and A. I. Muradly. "Application of specialised knowledge in the course of investigation of criminal offences committed in the field of consumer goods production." Bulletin of Kharkiv National University of Internal Affairs 101, no. 2 (P. 1) (2023): 236–47. http://dx.doi.org/10.32631/v.2023.2.22.

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The article examines the theoretical, regulatory, legal and scientific-methodological foundations of the special knowledge application in the course of criminal offences investigation. The author focuses on the scientific debate on the definition of special knowledge and its correlation with forensic knowledge. The views of scholars who have made attempts to formulate the concept of "special knowledge" have been analysed, and the shortcomings of the legal regulation of special knowledge in the legislative acts of Ukraine have been identified. It has been supported that the concept of “special

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Pletenetska, Alina, Yevhenii Varfolomeiev, and Ivan Demchenko. "ANALYSIS OF DEFECTS IN THE FORENSIC MEDICAL ASSESSMENT OF CHANGES DISCOVERED DURING THE EXAMINATION OF PERSONS WHO DIED FROM TRAUMATIC BRAIN INJURY." Wiadomości Lekarskie 76, no. 9 (2023): 1978–83. http://dx.doi.org/10.36740/wlek202309111.

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The aim: To identify the main groups of expert defects that arise during the forensic assessment of changes detected during the examination of persons who died from a traumatic brain injury (TBI). Materials and methods: A total of 102 repeated commission forensic medical examinations with changed conclusions in corpses with TBI were analyzed. Data processing and analysis were conducted using statistical methods. Results: The examined forensic medical assessments of TBI with changed conclusions in corpses were categorized into the following groups: defects in estab¬lishing the diagnosis of TBI

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Gadzhiev, Nazirkhan Gadzhievich, Olga Vladimirovna Kiseleva, Sergei Aleksandrovich Konovalenko, and Olga Viktorovna Skripkina. "Forensic and economic examination of fraud in finance and credit." Vestnik of Astrakhan State Technical University. Series: Economics 2020, no. 2 (2020): 89–99. http://dx.doi.org/10.24143/2073-5537-2020-2-89-99.

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The paper is focused on the problem of detecting crimes committed in the financial sphere. It is a multifaceted study including analysis of global economic crime, statistical laws  of crime development, as well as the international experience of identifying them. The crimes committed in the credit and financial sphere are of particular interest in the structure of economic crime, since they cause tremendous damage to the state, undermining the foundations of the country's national economic security. The economic crimes account for about 40% of the total amount of material damage inflicte

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