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Academic literature on the topic 'Forensic accounting'

Author: Grafiati

Published: 4 June 2021

Last updated: 29 July 2024

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Journal articles on the topic "Forensic accounting"

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Alhusban, Ahmad Abed Alla, Haitham A. Haloush, Hashem Alshurafat, Jebreel Mohammad Al-Msiedeen, Ali Abdel Mahdi Massadeh, and Rawan J. Alhmoud. "The regulatory structure and governance of forensic accountancy in the emerging market: Challenges and opportunities." Journal of Governance and Regulation 9, no. 4 (2020): 149–61. http://dx.doi.org/10.22495/jgrv9i4art13.

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Forensic accounting is a rather vague term that combines the investigative role with the adversarial role of accountants (Botes & Saadeh, 2018). Jordan lacks regulatory provisions for forensic accountants. Nevertheless, the profession is indirectly exercised in Jordan without giving special legal attention to such job title. Consequently, forensic accounting services are performed with minimal service quality from those who are not specialists in the field. Since forensics accountant involves to assist in legal matters (Arslan, 2020), this research examines the available regulations, standard laws, and codes of conduct that might guide a forensic accountant in performing forensic accounting services in Jordan. Furthermore, this article investigates the applicability of the general rules of contract and tort law in addition to the Companies Act in order to provide adequate protection for forensic accountants in Jordan. As far as the authors are aware, the issue of forensic accounting in Jordan has not been researched comprehensively in a theoretical and institutional fashion before from technical and legal standpoints. This article represents the first attempt to examine the issues arising in this difficult and important subject, and the findings of this research can serve as a prototype for other Arab and developing countries.

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Alhusban, Ahmad Abed Alla, Haitham A. Haloush, Hashem Alshurafat, Jebreel Mohammad Al-Msiedeen, Ali Abdel Mahdi Massadeh, and Rawan J. Alhmoud. "The regulatory structure and governance of forensic accountancy in the emerging market: Challenges and opportunities." Journal of Governance and Regulation 9, no. 4 (2020): 149–61. http://dx.doi.org/10.22495/jgrv9i4art13.

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Forensic accounting is a rather vague term that combines the investigative role with the adversarial role of accountants (Botes & Saadeh, 2018). Jordan lacks regulatory provisions for forensic accountants. Nevertheless, the profession is indirectly exercised in Jordan without giving special legal attention to such job title. Consequently, forensic accounting services are performed with minimal service quality from those who are not specialists in the field. Since forensics accountant involves to assist in legal matters (Arslan, 2020), this research examines the available regulations, standard laws, and codes of conduct that might guide a forensic accountant in performing forensic accounting services in Jordan. Furthermore, this article investigates the applicability of the general rules of contract and tort law in addition to the Companies Act in order to provide adequate protection for forensic accountants in Jordan. As far as the authors are aware, the issue of forensic accounting in Jordan has not been researched comprehensively in a theoretical and institutional fashion before from technical and legal standpoints. This article represents the first attempt to examine the issues arising in this difficult and important subject, and the findings of this research can serve as a prototype for other Arab and developing countries.

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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. Therefore, matching expectations of employers and suitable curricular content for the development of forensic accountant knowledge and skills are crucial. Thus, coverage of forensic accounting syllabus and the quality of forensic accountant practitioner becomes an issue. The objective of this study is to investigate the relationship between forensic accounting course and forensic accountant skills. A total of 96 individuals completed the questionnaire that was used for the analysis adapted mainly from the course outcome of Forensic Accounting and Financial Criminology Master’s degree programme in one of the public universities in Malaysia. The result of this study indicated that auditing courses have no significant relationship towards forensic accountant skills despite having positive relationship, whilst fraud examination courses and forensic accounting courses have significant positive relationship towards forensic accountant skills. The results of this study should aid in setting the future direction and the role of forensic accounting practices and education. Forensic accounting education plays a vital role in preparing forensic accountant for the working world.

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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. Therefore, matching expectations of employers and suitable curricular content for the development of forensic accountant knowledge and skills are crucial. Thus, coverage of forensic accounting syllabus and the quality of forensic accountant practitioner becomes an issue. The objective of this study is to investigate the relationship between forensic accounting course and forensic accountant skills. A total of 96 individuals completed the questionnaire that was used for the analysis adapted mainly from the course outcome of Forensic Accounting and Financial Criminology Master’s degree programme in one of the public universities in Malaysia. The result of this study indicated that auditing courses have no significant relationship towards forensic accountant skills despite having positive relationship, whilst fraud examination courses and forensic accounting courses have significant positive relationship towards forensic accountant skills. The results of this study should aid in setting the future direction and the role of forensic accounting practices and education. Forensic accounting education plays a vital role in preparing forensic accountant for the working world.

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Janković, Bojan. "THE ROLE OF ACCOUNTING FORENSICS IN CRIMINAL PROCEEDINGS." Revizor 26, no. 101 (May 4, 2023): 1–9. http://dx.doi.org/10.56362/rev23101001j.

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The lack of quality forensic analysis of financial reports and records, as a result of the lack of forensic accounting experts and implementation framework, is a real problem in combating financial crime. Forensic accounting can serve as a potential tool to combat financial crime and to identify and track cases of financial crime. In criminal proceedings, accounting forensics can have different roles, starting from financial forensics, expert, witness and professional adviser. The aim of this paper is to point out the significant role of accounting forensics in criminal proceedings.

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Dave, Nirali, and Dharini Patel. "FORENSIC ACCOUNTING IN INDIA: AN EXPLORATION OF EDUCATION, PRACTICE, AND CAREER OPPORTUNITIES." Sachetas 2, no. 2 (May 8, 2023): 15–22. http://dx.doi.org/10.55955/220002.

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Forensic accounting gained popularity in India following the Enron, Rajat Gupta, and Satyam cases. Few chartered accounting firms specialize in fraud investigation as a practice area. The big four consulting firms Deloitte, KPMG, PricewaterhouseCoopers, and Ernst & Young control a large portion of this industry. Forensic accounting should be included in the curriculum at undergraduate and postgraduate levels across the country. This will help corporations and governments keep a lid on crime at the outset, writes Shashank Joshi. Forensic accounting is an area where forensic accountant examines financial information to detect and investigate financial fraud. ICAI has incorporated a Certified Course on Forensic Accounting and Fraud Detection for practicing CAs. 40% of the top American accounting firms are expanding their offerings to include fraud and forensics. Many accountants in India lack the expertise and knowledge required to conduct forensic accounting or fraud detection effectively. This course is crucial in India because it ensures that accountants can provide reliable testimony in court and during criminal investigations. Through this course, accountants in India can learn how to apply their accounting, auditing, and investigation skills to spot financial irregularities and gain a thorough understanding of the idea of forensic accounting. CFAPs are qualified individuals with the knowledge to look into cases of fraud, money laundering, and other financial crimes. The primary goal of CFAPs is to close the communication gap between financial data and legal proceedings. They do this by utilizing the most recent tools and technologies. A forensic accounting course may be included as a separate subject in the university curriculum.

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Dewi, Herlina Rahmawati, Mahmudi Mahmudi, and Arienda Sausan Sekardevi. "STUDENT'S ETHICAL JUDGMENT TOWARDS ACCOUNTING FRAUD: DOES FORENSIC ACCOUNTING COURSE MATTER?" Nominal: Barometer Riset Akuntansi dan Manajemen 10, no. 2 (September 29, 2021): 271–92. http://dx.doi.org/10.21831/nominal.v10i2.38878.

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Abstrak: Penilaian Etis Mahasiswa Terhadap Kecurangan Akuntansi. Penelitian ini bertujuan untuk mengetahui pengaruh mata kuliah akuntansi (audit) forensik, status sosial ekonomi, kinerja akademik, dan jenis kelamin pada penilaian etis mahasiswa tentang kecurangan akuntansi. Populasi penelitian ini adalah seluruh mahasiswa akuntansi aktif angkatan tahun 2014-2016 di Fakultas Bisnis dan Ekonomi Universitas Islam Indonesia. Penelitian ini menggunakan data dari sampel sebanyak 120 responden yang dikumpulkan menggunakan metode purposive sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Studi ini menemukan bahwa mata kuliah akuntansi forensik (audit), status sosial ekonomi, dan kinerja akademik memiliki pengaruh positif dan signifikan terhadap penilaian etis mahasiswa tentang kecurangan akuntansi. Sebaliknya, jenis kelamin tidak mempengaruhi penilaian etis mahasiswa tentang kecurangan akuntansi. Hasil penelitian ini memberikan pencerahan bahwa mata kuliah akuntansi forensik memiliki peran yang sangat penting dalam memperbaiki pertimbangan etis mahasiswa terhadap kecurangan akuntansi. Selain itu, mahasiswa dengan kemampuan akademik yang tinggi dan tingat sosial ekonomi yang tinggi cenderung memiliki pertimbangan etika yang lebih baik. Hal ini menunjukkan bahwa kemampuan bernalar yang baik dan rasional serta kecukupan ekonomi dapat menurunkan kecurangan akuntansi. Kata kunci: mata kuliah akuntansi forensik, status sosial ekonomi, kinerja akademis, jenis kelamin, penilaian etis, kecurangan akuntansi Abstract: Student's Ethical Judgment Towards Accounting Fraud. This study aims to determine whether forensic accounting (audit) courses, socioeconomic status, academic performance, and gender affect students' ethical judgments concerning accounting frauds. This study's population was all active accounting students from 2014-2016 at the Faculty of Business and Economics, Universitas Islam Indonesia. This study uses the purposive sampling method and collects the data from 120 respondents. The data analysis technique used in this study is multiple linear regression analysis. This study found that forensic accounting (audit) courses, socioeconomic status, and academic performance positively and significantly influence students' ethical judgments concerning accounting fraud. In contrast, gender did not affect the students' ethical judgments concerning accounting frauds. The results of this study provide insight that forensic accounting course have a very crucial role in improving students' ethical judgment against accounting fraud. In addition, students with high academic abilities and high socioeconomic levels tend to have better ethical judgments. This means that good and rational reasoning ability and economic adequacy can reduce accounting fraud. Keywords: forensic accounting course, socioeconomic status, academic performance, gender, ethical judgment, accounting fraud

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Fitrijati, Krisnhoe Rachmi. "ACCOUNTING STUDENTS' MOTIVATION for CHOOSING CAREERS as FORENSIC ACCOUNTANTS." Jurnal Akuntansi 12, no. 3 (October 29, 2022): 293–317. http://dx.doi.org/10.33369/jakuntansi.12.3.293-317.

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This study aimed to investigate the internal and external factors that motivate accounting students to have a career as forensic accountants using Behavioral career decisions theory. Otherwise, this study analyses the motivation differences between students of public universities and private universities students. This study used a survey method by providing a questionnaire. The population in this study were active undergraduate accounting students at Jenderal Sudirman University, Muhammadiyah University of Purwokerto, and Wijayakusuma University. The respondents were 95, and data were analyzed using SPSS. The results show that internal and external motivation positively and significantly affect forensic accountants' career selection. There is no difference in motivation for choosing a forensic accountant career between accounting students in public universities and private universities in Banyumas Residency. The study results show achievements, recognition of appreciation, salary rewards and individual environmental conditions as motivational factors. With its unique characteristics as a particular field in accounting studies, forensics is one of the essential sciences in accounting. Therefore, accounting educators and academics can consider preparing a suitable forensic course syllabus or curriculum for the undergraduate programme.

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Honigsberg, Colleen. "Forensic Accounting." Annual Review of Law and Social Science 16, no. 1 (October 13, 2020): 147–64. http://dx.doi.org/10.1146/annurev-lawsocsci-020320-022159.

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Forensic accounting serves as a regulatory and investment tool that allows interested professionals to predict whether firms are engaged in financial reporting misconduct. Financial reporting misconduct has severe economic and personal consequences. Not only does such misconduct distort the allocation of economic resources, but investors and employees of these firms incur substantial financial and psychological harms. In essence, forensic accounting aims to mitigate these harms by predicting the likelihood a firm has committed financial reporting misconduct—thus allowing for early detection of such misconduct. In this review, I provide an overview of the most popular forensic accounting techniques in the literature and the effectiveness of such techniques. Although traditional forensic models tended to focus on behavioral characteristics of the executives who commit financial misconduct or to take a purely numerical approach based on financial data, more recent models combine big data analysis with psychological intuitions.

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HIGSON, ANDREW. "Forensic Accounting." British Accounting Review 34, no. 4 (December 2002): 419–21. http://dx.doi.org/10.1006/bare.2002.0212.

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Dissertations / Theses on the topic "Forensic accounting"

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Reinecke, Matthew. "Forensic Accounting : /." Staten Island, N.Y. : [s.n.], 2006. http://library.wagner.edu/theses/business/2006/thesis_bus_2006_reine_foren.pdf.

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Плікус, Ірина Йосипівна, Ирина Иосифовна Пликус, Iryna Yosypivna Plikus, and В. В. Вакарчук. "Forensic accounting нематеріальних активів." Thesis, НО «Перспектива», 2015. http://essuir.sumdu.edu.ua/handle/123456789/42770.

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Розкрита сутність судово-бухгалтерської експертизи нематеріальних активів.
Раскрыто экономическое содержание судебно-бухгалтерской экспертизы.
Prestavleny approaches to forensic accounting expertise intangible assets.

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DiGabriele, James A. "An investigation in forensic accounting : private company valuation and related components of forensic accounting." Thesis, Middlesex University, 2009. http://eprints.mdx.ac.uk/10179/.

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This composition presents a digest of research that investigates aspects of forensic accounting that shape its development from practice to an academic research perspective. This submission is based on six outputs that cover the period of 2006 through 2008. My research theme is, in the context of valuations of privately held companies, identifying the skills of a forensic accountant, and how to use them. This research not only breaks ground in the growing field of forensic accounting as it applies to private company valuation, but also lays a firm foundation and gives direction for further research. It provides insights into a growing sector of accounting for which there is a pressing need due to a dearth of research in the area. Statistically significant results of Output 1 indicate that there are systematic trends in court preferences for valuation methods, and provides empirical evidence of best valuation choices for decision makers involved in proposition of methods to the courts. Study controls indicated that macroeconomic factors such as GDP and inflation are related to court choice of valuation methods for some types of cases. Specifically, market methods are preferred during higher economic growth and the capitalized earnings method is preferred during times of higher economic inflation. Output 2 contributes to research by producing new knowledge with the understanding of the trend of investigating a potential insurance fraud in a routine business interruption. Output 3 hypothesized that valuation approaches for closely held companies preferred by court vary by industry type. Income approaches were more popular that either asset or market approaches for manufacturing industries, and that the market approach had a higher proportion of cases than asset approach for holding companies. Significant results for logistic regression analyses indicated that income valuation approaches had odds ratios approximately five times greater for manufacturing companies than other types of companies, which substantiated the results from the univariate analyses. Output 4 found a statistically significant odds ratio of 6.27 indicating the matrimonial court preferred the capitalized earning method when inflation was high and involved a manufacturing company. In addition, the excess earning method was far more likely to be preferred in marital dissolution when the case did not involve a service company. Output 5 defined the relevant skills of forensic accountants, and the perceived importance of these skills among three important stakeholders; forensic accountants, accounting academics, and users of forensic accounting services. These empirical findings are the first of its kind. Output 6 presented the results of a moderated multiple regression analysis to show that, all else held equal, there exists a positive premium in the relative valuation of S corporations over C corporations in the period subsequent to the Tax Court rulings that started this debate. The model also allows for the moderation of this premium by varying different levels of a set of interaction variables. The results of the study indicate that the magnitude of the "S corporation premium" depends on the level of these variables. My contribution to knowledge is presented in table format with the number of citations of each publication according to searches on Google Advanced Scholar, Lexis-Nexis, and a general World Wide Web search. In addition, since the World Wide Web has essentially created an environment where information is simply a point and a click away, the relevance of manuscript downloads are an important indicator of the interest and contribution of a paper. There are recorded downloads of my publications from various publishing sources either selling academic articles online or simply providing working papers available for download. Included in table 1 and table 2 are the aggregate number of downloads and source, respectively

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Дунаєв, М. С., Ірина Йосипівна Плікус, Ирина Иосифовна Пликус, and Iryna Yosypivna Plikus. "Перспективи застосування в Україні Forensic Accounting." Thesis, Полтава : ПУЕТ, 2021. https://essuir.sumdu.edu.ua/handle/123456789/86181.

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Розглянуто перспективи становлення forensic accounting в Україні
Рассмотрены перспективы становления forensic accounting в Украине
Prospects for the formation of forensic accounting in Ukraine are considered

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Jofre, Alegria Maria Paz. "Fighting Accounting Fraud through Forensic Analytics." Thesis, The University of Sydney, 2017. http://hdl.handle.net/2123/17826.

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Accounting Fraud is one of the most harmful financial crimes as it often results in massive corporate collapses, commonly silenced by powerful high-status executives and managers. Accounting fraud represents a significant threat to the financial system stability due to the resulting diminishing of the market confidence and trust of regulatory authorities. Its catastrophic consequences expose how vulnerable and unprotected the community is in regards to this matter, since most damage is inflicted to investors, employees, customers and government. Accounting fraud is defined as the calculated misrepresentation of the financial statement information disclosed by a company in order to mislead stakeholders regarding the firm’s true financial position. Different fraudulent tricks can be used to commit accounting fraud, either direct manipulation of financial items or creative methods of accounting, hence the need for non-static regulatory interventions that take into account different fraudulent patterns. Accordingly, this study aims to identify signs of accounting fraud occurrence to be used to, first, identify companies that are more likely to be manipulating financial statement reports, and second, assist the task of examination within the riskier firms by evaluating relevant financial red-flags, as to efficiently recognise irregular accounting malpractices. To achieve this, a thorough forensic data analytic approach is proposed that includes all pertinent steps of a data-driven methodology. First, data collection and preparation is required to present pertinent information related to fraud offences and financial statements. The compiled sample of known fraudulent companies is identified considering all Accounting Series Releases and Accounting and Auditing Enforcement Releases issued by the U.S. Securities and Exchange Commission between 1990 and 2012, procedure that resulted in 1,594 fraud-year observations. Then, an in-depth financial ratio analysis is performed in order to evaluate publicly available financial statement data and to preserve only meaningful predictors of accounting fraud. In particular, two commonly used statistical approaches, including non-parametric hypothesis testing and correlation analysis, are proposed to assess significant differences between corrupted and genuine reports as well as to identify associations between the considered ratios. The selection of a smaller subset of explanatory variables is later reinforced by the implementation of a complete subset logistic regression methodology. Finally, statistical modelling of fraudulent and non-fraudulent instances is performed by implementing several machine learning methods. Classical classifiers are considered first as benchmark frameworks, including logistic regression and discriminant analysis. More complex techniques are implemented next based on decision trees bagging and boosting, including bagged trees, AdaBoost and random forests. In general, it can be said that a clear enhancement in the understanding of the fraud phenomenon is achieved by the implementation of financial ratio analysis, mainly due to the interesting exposure of distinctive characteristics of falsified reporting and the selection of meaningful ratios as predictors of accounting fraud, later validated using a combination of logistic regression models. Interestingly, using only significant explanatory variables leads to similar results obtained when no selection is performed. Furthermore, better performance is accomplished in some cases, which strongly evidences the convenience of employing less but significant information when detecting accounting fraud offences. Moreover, out-of-sample results suggest there is a great potential in detecting falsified accounting records through statistical modelling and analysis of publicly available accounting information. It has been shown good performance of classic models used as benchmark and better performance of more advanced methods, which supports the usefulness of machine learning models as they appropriately meet the criteria of accuracy, interpretability and cost-efficiency required for a successful detection methodology. This study contributes in the improvement of accounting fraud detection in several ways, including the collection of a comprehensive sample of fraud and non-fraud firms concerning all financial industries, an extensive analysis of financial information and significant differences between genuine and fraudulent reporting, selection of relevant predictors of accounting fraud, contingent analytical modelling for better differentiate between non-fraud and fraud cases, and identification of industry-specific indicators of falsified records. The proposed methodology can be easily used by public auditors and regulatory agencies in order to assess the likelihood of accounting fraud and to be adopted in combination with the experience and instinct of experts to lead to better examination of accounting reports. In addition, the proposed methodological framework could be of assistance to many other interested parties, such as investors, creditors, financial and economic analysts, the stock exchange, law firms and to the banking system, amongst others.

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Grgic, Ljubica. "Praktische Bedeutung des Forensic Accounting im internationalen Vergleich." St. Gallen, 2007. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/03607447002/$FILE/03607447002.pdf.

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Van, Romburgh Johannes Daniel. "The training of a forensic accountant in South Africa / J.D. van Romburgh." Thesis, North-West University, 2008. http://hdl.handle.net/10394/1861.

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Although the financial and social implications of the recent major corporate scandals like Enron, Parmalat and Fidentia (Cameron, 2007) were extremely severe and the reputation of the external auditor scarred, one could state that never before was the role of the external auditor so much under the spotlight and the global focus on fraud and corruption so intense. So, for example was the passing of the Sarbanes Oxley Act and S AS 99 in the United States merely as a direct consequence of a post-Enron remedial action (Silverstone and Sheetz, 2004:11-14). Not only globally, but also in South Africa, the focus shifted from mere expressions of opinions on financial statements to a greater awareness, detection and control of commercial crime. This is substantiated by what appears to be the large growth in private forensic investigative and accounting groups, increasing governmental investigative units and extensive media coverage of fraud and corruption scandals (i.e. Shaik, Leisurenet and Fidentia). The objective of this study is to highlight the important role(s) and prominence of South African forensic accountants through a conceptualization and clarification of: • the term "forensic accountant", • the services rendered by forensic accountants and the demand for forensic-related services, and • the importance of perceived benefits of forensic accounting training. The main objective of this study is therefore to determine a core curriculum content of topics of knowledge and skills required, which is essential to the training of a forensic accountant in South Africa. From the literature review and empirical survey, a definition for a forensic accountant is proposed, it was found that the future demand and interest in forensic-related services will increase, that benefits obtained from forensic accounting education were significant and a core curriculum of 46 forensic accounting topics were identified and ranked in terms of importance.
Thesis (M.Com. (Management Accounting))--North-West University, Potchefstroom Campus, 2009.

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Yau, Kin-pong Harry. "The role of accountants in fraud detection." Click to view the E-thesis via HKUTO, 2000. http://sunzi.lib.hku.hk/hkuto/record/B42575552.

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Efiong, Eme Joel. "An exploration of forensic accounting education and practice for fraud prevention and detection in Nigeria." Thesis, De Montfort University, 2013. http://hdl.handle.net/2086/10118.

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Whereas the problem of fraud is a global one, the rate and extent to which it is perpetrated in Nigeria, particularly in the public sector, is quite high and alarming. Literature reveals that different fraud prevention and detection mechanisms are being adopted to combat the menace of fraud; forensic accounting techniques appears to be the most effective and are currently used in most developed countries of the world. However, the extent to which forensic accounting techniques are being applied in fraud prevention and detection in Nigeria is not known. Also, the intention to use forensic accounting services in the public service has not been investigated. This study was therefore aimed at examining the application of forensic accounting techniques in fraud prevention and detection in Nigeria. Specific objectives were: (1) to investigate the mechanisms of fraud prevention and detection, and their levels of effectiveness in Nigeria, (2) to identify the major factors that hinder the application of forensic accounting techniques in fraud prevention and detection in Nigeria, (3) to examine practitioners' opinions and behavioural intention to use forensic accounting techniques in fraud prevention and investigation in Nigeria, (4) to explore the level of awareness of forensic accounting techniques in Nigeria and (5) to examine the readiness of universities in taking up forensic accounting courses. The study involved the collection of quantitative data. These data were collected from three sets of populations, viz. accounting students, accounting academics and accounting practitioners. The questionnaire served as the survey instruments. The data collected were analysed using appropriate statistical techniques and computer software. The study identified several fraud prevention and detection mechanisms that are currently used in Nigeria, such as systems of internal controls, operational audits and corporate code of conduct. Students' t-test indicates a significant difference between the perceived effectiveness and actual usage of fraud prevention and detection mechanisms in Nigeria. It was further discovered that the most effective mechanisms, like the forensic accounting techniques, are the least used in fraud prevention and detection. This implies that the current mechanisms of fraud prevention and detection are not proactive in dealing with the fraud menace. Also, legal, educational and political factors were identified to hinder the application of forensic accounting techniques in Nigeria. The level of awareness in forensic accounting in Nigeria is generally low. While the one-way analysis of variance indicates a significant variation among the three populations, it was discovered that students had the lowest level of awareness. Further findings of the study reveal that the universities are not yet ready to take up forensic accounting courses. Using the structural equation modelling (SEM), all the other seven propositions were supported. The findings of this study have both theoretical and practical implications. Theoretically, it further strengthened the findings of previous studies on the organisational intention. From the practical point of view, there is urgent need for manpower development in universities with specialisation in forensic accounting. Again, the educational institutions, and particularly the universities in Nigeria, would need to include forensic accounting courses in the undergraduate curriculum as education has been shown to be pivotal in creating awareness on the use of forensic accounting techniques. Furthermore, from the sampled space, the study has captured the current state of forensic accounting in Nigeria and the findings will be very useful for the public service, private organisations and policy makers.

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Kopp, Katrina [Verfasser], and Markus [Verfasser] Grottke. "Essays on Fraud and Forensic Accounting - Research from a German Accounting Perspective / Katrina Kopp, Markus Grottke." Passau : Universität Passau, 2020. http://d-nb.info/121533754X/34.

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Books on the topic "Forensic accounting"

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Brennan, Niamh. Forensic accounting. Dublin: Round Hall Sweet & Maxwell, 2001.

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Taylor, John. Forensic accounting. New York: Financial Times Prentice Hall, 2011.

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Taylor, John. Forensic accounting. New York: Financial Times Prentice Hall, 2011.

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J, Leiner Jay, and Young George R, eds. Forensic accounting. Boston: McGraw-Hill/Irwin, 2008.

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Timchenko, Vladimir. Forensic accounting expertise. ru: INFRA-M Academic Publishing LLC., 2023. http://dx.doi.org/10.12737/1856374.

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The textbook contains information on the main topics of the discipline "Forensic accounting expertise". The textbook discusses the theoretical and practical aspects of the production of forensic accounting expertise as an independent kind, included in the class of forensic economic expertise. Both general methods and techniques of forensic accounting expertise and the methodology of this examination on the most important issues are presented. Meets the requirements of the federal state educational standards of higher education of the latest generation. For students of higher educational institutions studying in the specialty 40.05.03 "Forensic examination" according to specialty programs, as well as teachers, practitioners, experts, persons initiating the appointment of forensic accounting expertise - judges, investigators, defenders and other participants in the process.

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Kass-Shraibman, Frimette. Forensic accounting for dummies. Hoboken, NJ: Wiley Pub., 2011.

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Crain, Michael A., William S. Hopwood, Carl Pacini, and George R. Young. Essentials oF Forensic Accounting. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2016. http://dx.doi.org/10.1002/9781119449423.

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E, Heitger Lester, and Smith G. Stevenson, eds. Forensic and investigative accounting. Chicago, IL: CCH Inc., 2003.

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E, Heitger Lester, and Smith G. Stevenson, eds. Forensic and investigative accounting. 3rd ed. Chicago, IL: CCH, 2007.

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Fenton, Edmund D., Jr., author, Hawkins George B, and Paschall Michael A, eds. Forensic and investigative accounting. Riverwoods, IL: Wolters Kluwer, 2021.

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Book chapters on the topic "Forensic accounting"

1

McBride, Tracy. "Accounting Forensics." In Springer’s Forensic Laboratory Science Series, 53–57. Totowa, NJ: Humana Press, 2010. http://dx.doi.org/10.1007/978-1-60761-772-3_5.

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Özkul, Fatma Ulucan, and Ayşe Pamukçu. "Fraud Detection and Forensic Accounting." In Emerging Fraud, 19–41. Berlin, Heidelberg: Springer Berlin Heidelberg, 2012. http://dx.doi.org/10.1007/978-3-642-20826-3_2.

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Markman, Michael S., Aron Levko, Mark W. Haller, Robert W. Dennis, Mona M. Clayton, J. Christopher Dineen, Dyan Decker, and Shane Sims. "Other Dimensions of Forensic Accounting." In A Guide to Forensic Accounting Investigation, 585–91. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119200048.ch29.

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Skramstad, Erik. "Teaming with Forensic Accounting Investigators." In A Guide to Forensic Accounting Investigation, 115–31. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119200048.ch7.

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Boffa, Joseph. "Forensic Accounting Using the Benford Formula." In AI Assisted Business Analytics, 53–56. Cham: Springer Nature Switzerland, 2023. http://dx.doi.org/10.1007/978-3-031-40821-2_5.

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Hlavica, Christian, Uwe Klapproth, and Frank M. Hülsberg. "Fraud: Aufdeckung und Prävention durch Forensic Accounting." In Tax Fraud & Forensic Accounting, 176–246. Wiesbaden: Gabler, 2011. http://dx.doi.org/10.1007/978-3-8349-6444-1_5.

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Bitzer, Bianca, Detlef Thomann, Markus Grottke, Jörg Meyer, Stephan Zirch, Rüdiger Birkental, Uwe Klapproth, Christian Hlavica, and Damian James Byrne. "Fraud-Aufdeckung und Prävention durch Forensic Accounting." In Tax Fraud & Forensic Accounting, 267–338. Wiesbaden: Springer Fachmedien Wiesbaden, 2016. http://dx.doi.org/10.1007/978-3-658-07840-9_7.

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Hlavica, Christian, Uwe Klapproth, and Frank M. Hülsberg. "Ausgangslage." In Tax Fraud & Forensic Accounting, 48–74. Wiesbaden: Gabler, 2011. http://dx.doi.org/10.1007/978-3-8349-6444-1_1.

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Hlavica, Christian, Uwe Klapproth, and Frank M. Hülsberg. "Grundlagen zum Phänomen Wirtschaftskriminalität." In Tax Fraud & Forensic Accounting, 75–107. Wiesbaden: Gabler, 2011. http://dx.doi.org/10.1007/978-3-8349-6444-1_2.

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Hlavica, Christian, Uwe Klapproth, and Frank M. Hülsberg. "Tax Fraud." In Tax Fraud & Forensic Accounting, 108–53. Wiesbaden: Gabler, 2011. http://dx.doi.org/10.1007/978-3-8349-6444-1_3.

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Conference papers on the topic "Forensic accounting"

1

Aquino, Aline, and Joshua Onome Imoniana. "Forensic Accounting and Accounting Experts: A phenomenographic Study." In 14th CONTECSI International Conference on Information Systems and Technology Management. TECSI, 2017. http://dx.doi.org/10.5748/9788599693131-14contecsi/ps-4555.

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Торосьянц, Надежда, Nadezhda Toros'yanc, Татьяна Сушкова, and Tatiana Sushkova. "THE PROCESS AND STAGES OF FORENSIC ACCOUNTING." In Modern problems of an economic safety, accounting and the right in the Russian Federation. AUS PUBLISHERS, 2018. http://dx.doi.org/10.26526/conferencearticle_5c5061686747c5.23840457.

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This article discusses the essence of forensic accounting expertise, describes the main legal documents governing its conduct. Disputes on which the SBE is appointed and the main stages of its carrying out are revealed are considered.

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Awodiran, Muideen Adeseye, Abiodun Thomas Ogundele, Udosen Jacob Idem, Anwana, and O. Emem. "Digital Forensic Accounting and Cyber Fraud in Nigeria." In 2023 International Conference On Cyber Management And Engineering (CyMaEn). IEEE, 2023. http://dx.doi.org/10.1109/cymaen57228.2023.10050992.

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Renzhou Dong. "False accounting risk management of listed companies from the perspective of forensic accounting." In 2011 International Conference on Computer Science and Service System (CSSS). IEEE, 2011. http://dx.doi.org/10.1109/csss.2011.5974533.

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Dong, Ren-zhou. "Research on Control of False E-Accounting of Listed Companies Based on Forensic Accounting." In 2010 International Conference on Management and Service Science (MASS 2010). IEEE, 2010. http://dx.doi.org/10.1109/icmss.2010.5576984.

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Saito, Masako, and Sekar Mayangsari. "The Development of Case Assignment in Forensic Accounting Education." In International Conference on Management, Accounting, and Economy (ICMAE 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200915.090.

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Alsagoff, Capt Syed Nasir. "Microsoft Excel as a tool for digital forensic accounting." In 2010 International Conference on Information Retrieval and Knowledge Management (CAMP 2010). IEEE, 2010. http://dx.doi.org/10.1109/infrkm.2010.5466938.

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Choi, Jaemin, Kwangwon Choi, and Sangjin Lee. "Evidence Investigation Methodologies for Detecting Financial Fraud Based on Forensic Accounting." In 2009 2nd International Conference on Computer Science and its Applications (CSA). IEEE, 2009. http://dx.doi.org/10.1109/csa.2009.5404202.

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Xanthopoulou, Aggelia, Petros Kalantonis, Panagiotis Arsenos, and Christos Kallandranis. "Forensic accounting: A strategic tool to strengthen corporate governance against fraud." In Corporate governance: An interdisciplinary outlook. Virtus Interpress, 2023. http://dx.doi.org/10.22495/cgaiop7.

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Rezaee, Zabihollah, and Jim Wang. "Relevance of Big Data to Forensic Accounting Practice and Education : Insight from China." In Annual International Conference on Accounting and Finance (AF 2017). Global Science & Technology Forum (GSTF), 2017. http://dx.doi.org/10.5176/2251-1997_af17.59.

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Reports on the topic "Forensic accounting"

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Hughes, Christine A., Jeffrey E. Chilton, John J. Clifford, and C. C. Shelton. Defense Forensic Enterprise: Assessment and Status Report Personnel Accounting Extract. Fort Belvoir, VA: Defense Technical Information Center, December 2013. http://dx.doi.org/10.21236/ada597573.

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Grubb, Farley. Colonial Virginia’s Paper Money Regime, 1755-1774: a Forensic Accounting Reconstruction of the Data. Cambridge, MA: National Bureau of Economic Research, December 2015. http://dx.doi.org/10.3386/w21785.

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Grubb, Farley. Colonial New Jersey's Paper Money Regime, 1709-1775: A Forensic Accounting Reconstruction of the Data. Cambridge, MA: National Bureau of Economic Research, December 2013. http://dx.doi.org/10.3386/w19710.

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