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Journal articles on the topic 'Forensic Accounting Investigative'

Author: Grafiati

Published: 5 June 2025

Last updated: 2 August 2025

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1

Shah, Binod. "Forensic Accounting: A New Investigative Approach in Accounting." International Journal of Science and Research (IJSR) 10, no. 3 (2021): 14–16. https://doi.org/10.21275/sr21227202840.

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2

Morris, Bonnie W. "Forensic and investigative accounting." International Journal of Accounting 45, no. 4 (2010): 496–99. http://dx.doi.org/10.1016/j.intacc.2010.09.007.

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3

Musalam, Lulwa Isa AI, and Gagan Kukreja. "The Role of Forensic Accounting in Fraud Investigations: A Survey Based Research from Kingdom of Bahrain." Journal of Business Management and Information Systems 2, no. 1 (2015): 168–84. http://dx.doi.org/10.48001/jbmis.2015.0201016.

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Forensic accounting is the practice of utilizing accounting, auditing and investigative skills to assist in legal matters. The increase in number of frauds and fraudulent activities around the world has emphasized the need for forensic accountants. This research aims at define forensic accounting and differentiates between forensic accounting and traditional accounting and auditing. The study then explores the role of forensic accountants in fraud investigation and the knowledge and skills forensic accountants are expected to possess. Finally, the study will explain the role of forensic accoun

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Rusli, Yohanes. "THE ROLE OF EMOTIONAL INTELLIGENCE AS MODERATION BETWEEN THE INFLUENCE OF FORENSIC ACCOUNTING AND INVESTIGATION AUDIT ON BEHAVIOR OF CORRUPTION." INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE 7, no. 2 (2024): 97–116. http://dx.doi.org/10.36766/ijag.v7i2.393.

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This study aims to examine the effect of forensic accounting on corrupt behavior and the influence of investigative audits on corrupt behavior. The Role of Emotional Intelligence as a moderator between the Influence of Forensic Accounting on Corrupt Behavior. The role of Emotional Intelligence as a moderator between the influence of Audit Investigation on Corrupt Behavior. By using multiple regression analysis. The researcher concludes that there is an effect of Forensic Accounting and Investigative Audit on Corrupt Behavior and the role of Emotional Intelligence as a moderator between the inf

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Rusli, Yohanes Mardinata, Yuli Asih, and Daniel Wijaya. "THE ROLE OF EMOTIONAL INTELLIGENCE AS MODERATION BETWEEN THE INFLUENCE OF FORENSIC ACCOUNTING AND INVESTIGATION AUDIT ON BEHAVIOR OF CORRUPTION." Indonesian Journal of Accounting and Governance 7, no. 2 (2023): 97–116. https://doi.org/10.36766/1esqdt30.

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This study purpose to examine the effect of forensic accounting on corrupt behavior and the effect of investigative audits on corrupt behavior. The role of Emotional Intelligence as a moderation between The Influence of Forensic Accounting on Corrupt Behavior. The Role of Emotional Intelligence as a moderator between the influence of Audit Investigation on Corrupt Behavior. With using multiple regression analysis. The researcher concludes that there is an effect of Forensic Accounting and Investigative Audit on Corrupt Behavior and the role of Emotional Intelligence as a moderator between the

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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, stand

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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, stand

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Afrogha Nelson. "Forensic Accounting Practice and Fraud Management in Nigeria Public Sector Entities." Journal of Information Systems Engineering and Management 10, no. 48s (2025): 1239–55. https://doi.org/10.52783/jisem.v10i48s.9754.

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Fraud and financial crimes remain persistent challenges undermining the effectiveness and credibility of Nigeria’s public sector institutions. Despite the adoption of conventional auditing and internal control mechanisms, the frequency and scale of financial mismanagement indicate that traditional approaches are insufficient to address the growing sophistication of fraud. This study investigates the impact of forensic accounting practices on fraud management in Nigerian public sector entities. Specifically, it explores the role of forensic tools internal control systems, investigative accounti

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Matar, Osama Issam. "Forensic accounting and the current state of the infrastructure components of its implementation." مجلة العلوم الإقتصادية و الإدارية و القانونية 7, no. 13 (2023): 122–38. http://dx.doi.org/10.26389/ajsrp.m080323.

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Forensic accounting is a specialized accounting field that deals with the detection and Prevention of financial fraud and employee crimes. It involves the use of accounting, auditing and investigative skills to analyze financial transactions and provide evidence in legal proceedings. The importance of criminal accounting has increased significantly in recent years due to the high number of cases of financial fraud around the world , and the application of Forensic accounting depends heavily on the state of the infrastructure components, we aim in this study to study the Forensic accounting inf

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Kusuma, Gumulya Sonny Marcel, Mia Kusumawaty, Mella Handayani, and Alfina Oktarini. "PENGARUH AKUNTANSI FORENSIK DAN AUDIT INVESTIGASI TERHADAP PENCEGAHAN KECURANGAN DENGAN MORALITAS SEBAGAI MODERASI." Jurnal Riset Akuntansi 17, no. 1 (2025): 136–51. https://doi.org/10.34010/jra.v17i1.14351.

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Companies are always faced with indications of fraud issues. Fraud prevention within a company must be accompanied by supportive actions.This research was conducted to determine the influence of forensic accounting and investigative audits on fraud prevention and to determine the influence of individual morality as a moderating variable. The sample in this study was 48 respondents using convenience sampling from state-owned companies in Palembang City. The analysis technique uses PLS-SEM. The results of this research indicate that there is a significant influence of forensic accounting on frau

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Su'un, Muhammad, and Muhammad Abduh. "Peran Akuntansi Forensik dan Audit Investigasi dalam Mengungkap Fraud dengan Whistleblowing sebagai Variabel Intervening." owner 9, no. 2 (2025): 690–702. https://doi.org/10.33395/owner.v9i2.2631.

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This study aims to uncover fraud behavior in the supply cycle through forensic accounting and investigative auditing methods using whistleblowing as an intervening variable. The study uses a quantitative approach based on post-positivist philosophy with purposive sampling. Data were obtained from 45 respondents and analyzed using Partial Least Squares (PLS)-SEM with the help of SmartPLS 3.0 software. The results showed that forensic accounting has no significant effect on the disclosure of fraud in the inventory cycle. On the contrary, investigative audits have a positive and significant effec

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Akbar. M, Nahruddien. "IMPLEMENTASI AKUNTANSI FORENSIK DAN AUDIT INVESTIGASI DALAM MENDETEKSI FRAUD DI LINGKUNGAN DIGITAL." Jurnal Co Management 2, no. 1 (2020): 165–74. http://dx.doi.org/10.32670/comanagement.v2i1.164.

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The purpose of this study to find out how forensic accounting and investigative audits applied in detecting fraud in the environment Digita. The research method with qualitative methods, the primary type of data used, the results of interviews with internal auditors and investigation to strengthen research, conducted interviews with 3 internal auditors and investigations. Data analysis technique used is qualitative data analysis techniques with descriptive approach.The results of this study indicate that the forensic accounting in detecting fraud in the digital environment can be made by Compu

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Elisa Khoeriyah Sukawanda and Cris Kuntadi. "Faktor-Faktor Yang Mempengaruhi Upaya Pencegahan Dan Pengungkapan Fraud: Peran Penting Akuntansi Forensik, Dan Audit Investigasi." Journal of Islamic Economics and Finance 2, no. 2 (2024): 207–21. http://dx.doi.org/10.59841/jureksi.v2i2.1159.

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Fraud is not a new disease in the global economy. This crime can even cause extraordinary losses to the business world, the country and the world. According to the ACFE, fraud costs businesses 5% of their total revenue each year. Therefore, preventative and disclosure measures are also important to address this serious problem. One of them is forensic accounting and investigative auditing. However, because it is a new field, few people understand forensic accounting and investigative auditing, still have questions about fraud, and do not know techniques for preventing and detecting fraud. This

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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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Raharjo, Tri Puji, Syahril Djaddang, and Edy Supriyadi. "Peran Kode Etik Atas Pengaruh Akuntansi Forensik, Audit Investigatif dan Data Mining Terhadap Pendeteksian Dugaan Tindak Pidana Pencucian Uang." Jurnal Riset Akuntansi & Perpajakan (JRAP) 7, no. 02 (2020): 219–34. http://dx.doi.org/10.35838/jrap.2020.007.02.19.

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ABSTRACT This research aims to examine and analyze the effect of forensic accounting, investigative audit and data mining on detection of criminal act of money laundering’s suspicion with the role of ethics code as a moderating factor. The research object are the analyst and examiner of financial transaction of a governmental institution named Pusat Pelaporan and Analisis Transaksi Keuangan (Indonesian Financial Transaction Report and Analysis Centre) with a total of 40 respondents. This research is using nonprobability sampling method. Data analysis is performed using Stuctural Equation

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Raharjo, Tri Puji, Syahril Djaddang, and Edy Supriyadi. "Peran Kode Etik Atas Pengaruh Akuntansi Forensik, Audit Investigatif dan Data Mining Terhadap Pendeteksian Dugaan Tindak Pidana Pencucian Uang." Jurnal Riset Akuntansi & Perpajakan (JRAP) 7, no. 02 (2020): 219–34. http://dx.doi.org/10.35838/jrap.v7i02.1677.

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ABSTRACT This research aims to examine and analyze the effect of forensic accounting, investigative audit and data mining on detection of criminal act of money laundering’s suspicion with the role of ethics code as a moderating factor. The research object are the analyst and examiner of financial transaction of a governmental institution named Pusat Pelaporan and Analisis Transaksi Keuangan (Indonesian Financial Transaction Report and Analysis Centre) with a total of 40 respondents. This research is using nonprobability sampling method. Data analysis is performed using Stuctural Equation

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17

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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18

Claudia, Gita. "Akuntansi Forensik Untuk Bedah Kasus Korupsi." JEMAP 1, no. 1 (2018): 95. http://dx.doi.org/10.24167/jemap.v1i1.1586.

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This study aims to see corruption case of driving license simulator procurement project from the forensic accounting side. The number of corruption cases in Indonesia has prompted the government to order all central and regional authorities to carry out any measures to combat corruption. The role of forensic accountants is needed in order to dismantle the number of fraud that comes from corruption. Forensic accounting provides an accounting analysis that can be used for debates in court which are the basis for discussion and resolution in court.A forensic accountant is someone who understands

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Lawal, B. O. "Forensic accounting and fraud detection: evidence from manufacturing industry in Nigeria." Kampala International University Interdisciplinary Journal of Humanities and Social Sciences 1, no. 2 (2020): 242–64. http://dx.doi.org/10.59568/kijhus-2020-1-2-17.

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The increasing demand for forensic accounting is a certain defining feature of most businesses in the world. Forensic accounting occurs from the reason and result of fraud and technical errors invented by humans. It became relevant that forensic accounting is introduced and practiced, and forensic accountant to provide litigation support and investigative accounting. Therefore, this paper critically examined the effect of forensic accounting on fraud detection in the manufacturing industry in Nigeria. This study employed the survey design and data were collected using primary data and this was

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20

Khofidah Pujilestari and Nera Marinda Machdar. "Pengaruh Akuntansi Forensik, Audit Investigatif, Dan Independensi Auditor Terhadap Pengungkapan Fraud." MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis 2, no. 3 (2024): 18–27. http://dx.doi.org/10.59246/muqaddimah.v2i3.849.

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This article examines the influence of forensic accounting, investigative auditing, and auditor independence on fraud disclosure. The aim is to create a hypothesis regarding the influence of each variable that will be used in future research. The results of this literature review are: Forensic Accounting, Investigative Auditing, and Auditor Independence influence Fraud Disclosure.

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Cyril, Ubesie Madubuko, Nnaji Moses Okechukwu, and Okafor Perpetua Chidimma. "Role of Forensic Accounting in Uncovering Accounting Fraud." INTERNATIONAL JOURNAL OF ECONOMICS AND FINANCIAL MANAGEMENT 8, no. 8 (2024): 57–84. http://dx.doi.org/10.56201/ijefm.v8.no8.2023.pg57.84.

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This study concentrated on the Role of Forensic Accounting in Uncovering Accounting Fraud with reference to Guaranty Trust Bank Enugu Metropolis. The study amongst others examines the role, scope and tools of forensic accounting in detecting accounting fraud. For the objective to be achieved, questionnaire was used as a major source of data. 81 respondents were used as total population while 67 was used as the sample size of the study. Taro-Yamane statistical tool was applied as a method for sample size determination. Table and five point likert style was used for presentation and analysis of

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Md., Abu Ayub Ansari. "The Role of Internal Audit Function and Forensic Accounting Practices in Bangladesh." International Journal of Innovative Science and Research Technology (IJISRT) 10, no. 2 (2025): 1118–22. https://doi.org/10.5281/zenodo.14949840.

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The internal audit function and forensic accounting practices play pivotal roles in enhancing organizational governance, ensuring financial transparency, and combating fraud. Internal auditing focuses on assessing risk management, control processes, and compliance with established policies to safeguard organizational assets and optimize performance. Meanwhile, forensic accounting emphasizes detecting, investigating, and preventing financial irregularities through specialized accounting and investigative techniques. This paper explores the synergy between these two disciplines, highlighting how

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Immanuel Calvin Fernaldi and Tri Ratnawati. "Studi Literatur: Teknik Audit Investigatif Dalam Pengungkapan Money Laundering Dari Perspektif Akuntan Forensik." Jurnal Nakula : Pusat Ilmu Pendidikan, Bahasa dan Ilmu Sosial 2, no. 2 (2024): 81–91. http://dx.doi.org/10.61132/nakula.v2i2.557.

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Forensic accounting and investigative auditing are disciplines used when investigating complex cases of fraud related to the law. It contains investigative audit techniques that can help forensic accountants in their implementation. In Indonesia, investigative audits are more often associated with solving corruption cases, one of which is money laundering. So in this research the author wants to find out what investigative audit techniques are most effective in uncovering money laundering cases based on the perspective of forensic accountants. The research method used is a qualitative descript

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Umar, Bello, Umar Abbas Ibrahim, and Peter Eriki. "Forensic Accounting and Incidence of Fraud Detection." International Journal of Finance & Banking Studies (2147-4486) 9, no. 2 (2020): 72–81. http://dx.doi.org/10.20525/ijfbs.v9i2.680.

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The study described and explained forensic accounting and the incidence of fraud detection in Nigeria. The objectives of this study were to identify personal skills requirements and, assess the types of investigative techniques used in forensic accounting. A literature review was conducted to set up the conceptual and theoretical framework for the study. A quantitative approach was used by administering a structured questionnaire. A total of 101 investigators from Economic and Financial Crimes Commission (EFCC) were used as sample for the study. We employed Jarque Bera statistics to conduct th

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CA Hardik Patwa, Dr. Purvi Dipen Derashri. "Forensic Accounting's Crucial Role in Safeguarding the Integrity of India's Banking Sector." Tuijin Jishu/Journal of Propulsion Technology 44, no. 4 (2023): 4842–47. http://dx.doi.org/10.52783/tjjpt.v44.i4.1806.

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The increased use of technology in practically every industry has led to an increase in the complexity of scams. Authorities and corporate leaders face substantial difficulties as a result of the increased difficulty in preventing fraud and other risks. In order to help businesses better manage risk, control, and governance practises while also preventing fraud and accomplishing their goals, forensic accounting has become necessary due to the surge in frauds and hazards brought on by modern technology. Investigative and accounting-based forensic accounting is a technique for identifying and pr

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Prasetiyo, Yudhi Prasetiyo, Diky Paramitha, Etik Ipda Riyani, and Faizul Mubarok. "Integrasi Penerapan Akuntansi Forensik dan Audit Investigatif dalam Mendeteksi Fraud: Studi Literatur." Jurnal Buana Akuntansi 8, no. 1 (2023): 16–29. http://dx.doi.org/10.36805/akuntansi.v8i1.3062.

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Financial scandals often occur in the business world, and many cases such as KKN (corruption, collusion, and nepotism), manipulation of financial reports, and money laundering often occur. These various kinds of issues are very good and very interesting to discuss because there are many ways that actors use to provide information that is made up of neat schemes but end up committing fraud to various parties. The purpose of this research was to find out the role of forensic accounting and investigative auditing in finding and detecting fraud through a literature review. The research process was

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Amonov, Amin. "The Need To Appoint A Forensic Accounting Expertise And Its Significance." American Journal of Interdisciplinary Innovations and Research 03, no. 06 (2021): 8–12. http://dx.doi.org/10.37547/tajiir/volume03issue06-02.

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Today, the role of forensic accounting, which is one of the types of forensic economic expertise in judicial and investigative practice, is growing. The issue raised in the article is in this direction.

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Kunna, Arham Rasyid Andi, Amiruddin Amiruddin, and Aini Indijawati. "The Effect of Investigative Audit, Forensic Accounting and Whistleblowing System on Fraud Disclosure with Spiritual Intelligence as A Moderator." Journal of Applied Accounting and Taxation 9, no. 2 (2024): 156–65. https://doi.org/10.30871/jaat.v9i2.8415.

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This study aims to analyze the effect of investigative audits, forensic accounting, and whistleblowing systems on fraud disclosure with the moderating role of spiritual intelligence. The population of this study were 118 auditors from the Representative Office of the Financial and Development Supervisory Agency (BPKP) of South Sulawesi Province. The purposive sampling method was used, selecting auditors with a minimum service period of 3 years, resulting in a sample of 74 people. A total of 69 returned questionnaires were successfully processed. The data were analyzed using (MRA) and processed

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Yuli Meliana, Joanne Intania Rut Simunapendi, and Tries Ellia Sandari. "Analisa Pengaruh Akuntansi Forensik, Whistleblowing, dan Audit Investigatif Terhadap Pencegahan Fraud." Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan 4, no. 1 (2024): 175–84. http://dx.doi.org/10.55606/jimek.v4i1.2687.

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A crime that often occurs in both government and private environments is fraud. Fraud prevention can be done through the influence of forensic accounting, whistleblowing and investigative audits. The method used is literature study, and the results of data analysis are processed descriptively. The results are that forensic accounting and whistleblowing have an influence on fraud prevention, and investigative audits in several studies have been stated to have an influence, but those that state investigative audits also have no significant effect on fraud prevention.

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Tiara Marcella Ruskito, Viona Eka Putri Mardiono, and Tries Ellia Sandari. "Peranan Akuntansi Forensik dalam Mengungkap Gratifikasi dan Penyalahgunaan Wewenang." Jurnal Mutiara Ilmu Akuntansi 3, no. 1 (2024): 30–35. https://doi.org/10.55606/jumia.v3i1.3513.

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This research aims to examine the role of forensic accounting in detecting and exposing acts of graft and abuse of authority, focusing on the case of the Indonesian Export Financing Agency (LPEI) and the Bandung Smart City project. Forensic accounting offers an in-depth law-based investigative approach, which enables the disclosure of patterns of financial manipulation as well as weaknesses in internal controls. This research uses a qualitative method through a literature review of relevant journals, books, and literature. The results show that forensic accounting is not only effective in unco

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Cahya, Angela Restu, Vitriyan Espa, and Muhammad Fahmi. "ANALISIS PERAN AKUNTANSI FORENSIK DALAM PENGKUNGKAPAN TINDAK PIDANA KORUPSI." Worksheet : Jurnal Akuntansi 4, no. 2 (2025): 306–19. https://doi.org/10.46576/wjs.v4i2.6532.

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This study aims to examine the role of forensic accounting in disclosing corruption cases in Indonesia, identify the methods applied in forensic accounting practices, and explore challenges encountered in its implementation. A qualitative approach is used with a library research method to gain in-depth insights into the application of forensic accounting in combating corruption. The data utilized are secondary data collected from academic journals, books, research reports, legal documents, and other sources. The findings reveal that forensic accounting plays vital role in the investigation of

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Dewi Yuniarti Rozali, Rozmita. "TEKNIK AUDIT INVESTIGATIF DALAM PENGUNGKAPAN MONEY LAUNDERING BERDASARKAN PERSPEKTIF AKUNTAN FORENSIK." Jurnal Riset Akuntansi dan Keuangan 3, no. 1 (2015): 572. http://dx.doi.org/10.17509/jrak.v3i1.6605.

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Forensic accounting and investigative auditing is a discipline that is used when investigating a complicated cheating case related to the law. Inside are investigative audit techniques that can assist forensic accountants in their implementation. In Indonesia, investigative audit is more often associated with the settlement of corruption cases, one of which is money laundering. So in this study the authors wanted to know how investigative audit techniques are most effective in its efforts to uncover cases of money laundering based on the perspective of forensic accountants.The research method

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Ramadhana, Rizki Novia, Kartika Rachma Sari, and Riza Wahyudi. "PENGARUH PENERAPAN PENGENDALIAN INTERNAL, AUDIT INVESTIGASI DAN AKUNTANSI FORENSIK TERHADAP PENGUNGKAPAN KECURANGAN PADA PEMERINTAH KABUPATEN PALI." Jurnal Bina Akuntansi 11, no. 1 (2024): 18–32. http://dx.doi.org/10.52859/jba.v11i1.531.

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Fraudulent activities are ones that people plan to take in order to benefit more thanothers. Early fraud disclosure is crucial to lower the level of fraud. Investigativeauditing, forensic accounting, and internal controls are all techniques for spottingfraud early on. This study’s objective is to evaluate the efficiency of internal controls,forensic accounting, and investigative audits in identifying fraud. Surveys were usedto collect the data, and multiple regression analysis methods as well as the SPSSversion 26 program were used to analyze it. The findings of this research, forensicaccounti

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Moiseev, A. M. "FORENSIC ACCOUNTING: TRENDS TOWARDS UNIFICATION AND EXPANSION." Vektor nauki Tol’attinskogo gosudarstvennogo universiteta. Seria Uridicheskie nauki, no. 4 (2021): 26–34. http://dx.doi.org/10.18323/2220-7457-2021-4-26-34.

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Today, the information-based approach actively penetrates the investigative and litigation practice. However, its cybernation involves organizational difficulties, which make investigations in this field actual. The paper deals with the issues of forensic accounting application as an information source in criminal procedure. Forensic accounting is considered an independent doctrine in criminalistics. The paper presents the comprehension of a forensic accounting object. It is recommended to use the matrix representation of objects and their features. The study shows the prospects of combining f

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Dr. Chesoli and Joshua Wafula. "THE ROLE OF FORENSIC ACCOUNTING AS A TOOL IN THE FIGHT AGAINST FINANCIAL CRIMES." EPH - International Journal of Business & Management Science 6, no. 4 (2020): 1–7. http://dx.doi.org/10.53555/eijbms.v6i4.107.

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Financial crime is defined as crime that is specifically committed against property. These crimes are almost always committed for the personal benefit of the criminal, and they involve an illegal conversion of ownership of the property that is involved. Financial crimes can occur in many different forms, and they happen all over the world. Some of the most common crimes facing the financial sector are money laundering, terrorist financing, fraud, tax evasion, embezzlement, forgery, counterfeiting, and identity theft. These crimes are committed every single day, and governments across the globe

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Chukwuani, V. N. "Forensic Accounting and Legal Systems in Combating Financial Crimes." Global Journal of Auditing and Finance 6, no. 1 (2025): 1–11. https://doi.org/10.5281/zenodo.14696145.

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Forensic accounting is a specialised field that combines accounting, auditing, and investigative skills to detect and analyse financial discrepancies, often within the legal framework. This paper explores the intersection of forensic accounting and legal systems in combating financial crimes such as fraud, money laundering, embezzlement, and bribery. Financial crimes have severe economic and social implications, necessitating effective tools and strategies to address them. Forensic accountants play a pivotal role in investigating complex financial misconduct, uncovering hidden assets, and reco

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Suleiman, Naziru, and Aidi Ahmi. "Mitigating Corruption Using Forensic Accounting Investigation Techniques." Indian-Pacific Journal of Accounting and Finance 2, no. 1 (2018): 4–25. http://dx.doi.org/10.52962/ipjaf.2018.2.1.38.

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Corruption has been one of the everyday concern for many nations. The effect of corruption has been very devastating in countries across the globe including the developed nations. However, reports indicate that the developing nations are more susceptible to corruption and particularly within the public sector. Nigeria is an example of a developing facing the problem of corruption within the enclave of its public-sector services. Essentially, public sector service performances in Nigeria is inseparable from corruption in one form or the other. Over the years, successive have been making efforts

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Alya Syafikah Rani, Radina Amalia Maharani, and Nera Marinda Machdar. "Dampak Penerapan Akuntansi Forensik Dan Audit Investigasi Serta Mengevaluasi Proses Pengungkapan Tindak Pidana Fraud Pengadaan Barang/Jasa." Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen 3, no. 3 (2024): 187–94. http://dx.doi.org/10.30640/inisiatif.v3i3.2646.

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As a result of the forensic accounting and investigative audit processes as well as procedures for detecting criminal acts related to the procurement of goods and services, fraud occurred related to community needs as follows: Procurement of goods and services. This usually happens in Indonesia. This research uses the Partial Least Squares (PLS) analysis technique and the SmartPLS 3.2.8 software testing tool. The results show that forensic accounting practices and investigative audit results influence the detection rate of fraud in the procurement of goods and services.

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Muhammad Jarnawansyah. "Peran Akuntansi Forensik Dalam Pemberantasan Tindak Pidana Korupsi." Jurnal Relasi Publik 1, no. 3 (2023): 158–70. https://doi.org/10.59581/jrp-widyakarya.v1i3.1085.

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Corruption is a serious problem that affects many countries around the world. Corruption hurts the economy, undermines the justice system, and hinders social development. Therefore, serious efforts are needed to fight corruption. One of the effective tools in eradicating corruption is forensic accounting. Forensic accounting involves the application of accounting principles and investigative analysis to uncover acts of corruption. This paper aims to explore the role of forensic accounting in eradicating corruption, including the methods used, their use in corruption investigations, and their b

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Anggraini, Dewi, Eri Triharyati, and Helen Anggia Novita. "Akuntansi Forensik dan Audit Investigatif dalam Pengungkapan Fraud." Journal of Economic, Bussines and Accounting (COSTING) 2, no. 2 (2019): 372–80. http://dx.doi.org/10.31539/costing.v2i2.708.

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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 cases in disputes, formulation of compensation calculations and efforts to calculate the impact of termination / breach of contract. Investative audit, a form of audit or examination that aims to identify and uncover fraud or crime by using approaches, procedures and techniques commonly used in an investigation or investigation into a crime. Becau

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Gen Norman Thomas and Lely Indriaty. "Analysis Of Factors Influencing The Occupation Of Fraud Detection." Jurnal Akuntansi 27, no. 2 (2023): 359–79. http://dx.doi.org/10.24912/ja.v27i2.1428.

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This study analyzes the influence of Forensic Accounting, Investigative Audit Capability and Auditor Experience on Fraud Detection in the Perspective of BPK and Central BPKP Auditors. The population of BPK and Central BPKP employees in Jakarta totaled 218 people, and the sample obtained was 97 people. The research method is quantitative to test the hypothesis and the data is processed by Smart PLS 3.00. The findings show that Forensic Accounting has no effect on fraud detection. Investigative Audit Ability has a significant effect on fraud detection and Auditor Experience has a significant eff

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Kumari Tiwari, Reshma, and Jasojit Debnath. "Forensic accounting: a blend of knowledge." Journal of Financial Regulation and Compliance 25, no. 1 (2017): 73–85. http://dx.doi.org/10.1108/jfrc-05-2016-0043.

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Purpose The purpose of this paper is to develop an insight into the skill sets that forensic accounting practitioners need to possess to succeed in the practice of forensic accounting. Design/methodology/approach The present paper is based on a literature review. Findings Forensic accounting education is multi-disciplinary. It encompasses auditing, accounting, statistics, information technology (IT), legal rules and human skills. It is similar to auditing, yet different. Hands-on statistical tools act like an additional equipment for quick delivery of the output when data are large. Proficienc

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Oyedokun, Okiki Isaac. "Forensic Accounting and Financial Reporting Quality of Listed Deposit Money Banks in Nigeria." UMYU Journal of Accounting and Finance Research 6, no. 1 (2024): 105–19. http://dx.doi.org/10.61143/umyu-jafr.6(1)2024.009.

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Economic volatility and stakeholder dissatisfaction such as inadequate regulatory monitoring, public sector inefficiency, corporate governance issue, financial reporting irregularities, weakness in traditional auditing widespread corruption and financial mismanagement have led requests for improved financial system protection, necessitating the implementation of forensic accounting. This research was initiated to explore the impact of forensic accounting on financial reporting quality in Nigerian listed deposit money banks (DMBs). The longitudinal research included 10 DMBs listed on the Nigeri

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Sudarmadi, Dedy. "Forensic Accounting and Investigative Audit on the Effectiveness of Implementing Audit Procedures in Fraud Disclosure." JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) 7, no. 2 (2023): 400–405. http://dx.doi.org/10.36555/jasa.v7i2.2350.

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Forensic accounting is a branch of accounting that focuses on investigating, disclosing, and preventing fraud and illegal activities in the business environment. Its main purpose is to identify, collect, analyze and present evidence that can be used in legal proceedings. Meanwhile, an investigative audit is an approach to auditing that is focused on investigating indications of fraud or non-compliance in the financial statements or business processes of an entity. The effectiveness of implementing audit procedures in disclosing fraud involves the application of a careful and careful methodolog

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Mahajan, Dr Varun. "FORENSIC ACCOUNTING: A TOOL AGAINST CORPORATE FRAUDS IN EMERGING ECONOMIES." International Journal of Research in Commerce and Management Studies, no. 03 (2025): 556–59. https://doi.org/10.38193/ijrcms.2025.7344.

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ABSTRACT Corporate fraud has become a significant challenge in emerging economies, hampering economic development and investor confidence. Forensic accounting has emerged as a powerful mechanism to combat and prevent such fraud by blending investigative techniques with financial acumen. This research paper examines the role of forensic accounting in fraud detection and prevention, the methodologies used, challenges faced in emerging economies, and proposes measures to enhance its effectiveness. The study draws on case studies, secondary data, and recent trends to offer a comprehensive understa

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Sudarmadi, Dedy. "Disclosure of Money Laundering Through Investigative Audit and Forensic Accounting." JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) 6, no. 2 (2022): 118–29. http://dx.doi.org/10.36555/jasa.v6i2.1930.

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The aims of this study are to identify and analyze: (1) valid and effective forensic testing practices in prevention; (2) the application of valid and effective legal accounting for fraud detection. Financial statements are accounting information, one of the media that can be used by parties with an interest in the company/institution as a basis for decision making. Financial statements are actually an official statement that must be legally accounted for errors or dishonesty in the presentation of the presentation of the juridical consequences for the presenter. What is contained in the finan

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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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Rifani, Riza Amalia, and Hamida Hasan. "Disclosure of Fraud Through Forensic Accounting, Audit Investigation and Auditor Professionalism." Jurnal Economic Resource 5, no. 2 (2022): 307–20. http://dx.doi.org/10.57178/jer.v5i2.364.

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This study aims to analyze the effect of the application of forensic accounting, investigative audits, and auditor professionalism on fraud disclosures at the BPKP office representing the province of South Sulawesi. This study used primary data by conducting direct research in the field by providing questionnaires to 35 auditors from the BPKP office representing South Sulawesi Province. The statistical method used is multiple linear regression analysis with the help of SPSS software. The results of the analysis showed that forensic accounting variables had a positive and significant effect on

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Toeweh, Bobby Hartadhy. "Literature Review: Akuntansi Forensik Untuk Deteksi Korupsi." Studi Akuntansi, Keuangan, dan Manajemen 2, no. 2 (2022): 135–46. http://dx.doi.org/10.35912/sakman.v2i2.1672.

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Abstract: Purpose: This study aims to be able to reveal whether forensic accounting can and is effectively used to detect corruption in the management and use of budget funds for handling the Covid-19 pandemic in Regional Governments, especially the allocation of large funds used for the procurement of goods and services that are disposable. This is important, because the criminal act of corruption is an extraordinary crime, so it is necessary to have extraordinary tools to be able to detect and reveal the crime. Method: This study uses a descriptive qualitative method with an emphasis on lite

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PYRIH, Ihor, and Serhiy PROKOPOV. "PROBLEMS OF FORMATION AND USE OF FORENSIC RECORDS FOR OPERATIONAL AND INVESTIGATIVE PURPOSES." Naukovyy Visnyk Dnipropetrovs kogo Derzhavnogo Universytety Vnutrishnikh Sprav, no. 1 (October 2, 2024): 172–80. http://dx.doi.org/10.31733/2078-3566-2023-5-172-180.

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The article pays attention to one of the areas of information and reference provision of the investigation, namely the formation and use of forensic records of operational and investigative purposes, which are focused on three levels – central, regional and local. Individual types of operational and investigative records, depending on the objects, are considered in more detail, information about which is contained in each specific account, as well as the task and procedure for obtaining forensically significant information from them, paying attention to the problems that exist in the expert ac

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