Dissertations / Theses: '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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Garner, Jeffrey Lee. "Forensic Detection for Earnings Management in Selected Code Law Nations of Europe." Thesis, Walden University, 2018. http://pqdtopen.proquest.com/#viewpdf?dispub=10932861.

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This study investigated earnings management in European firms. The private investors became victims of manipulated earnings where few laws offered regulatory oversight. The study forensically examined the attributes of earnings management identified using a discretionary accrual model published in Jones’ work and Schippers’ work. The firms’ managers should fulfil agency theory when they made reporting decisions, and they should act in the investors’ best interests to fulfil stewardship theory. The managers failed as they seemed to favor insiders when they reported manipulated earnings to outsiders like small investors even though the managers published financial reports conforming to the International Financial Reporting Standards. The investors depended on the decision usefulness of the reports. The study used the data of 432 listed firms in 11 code law nations. The paired t test identified significant differences between reported and economic earnings to find earnings management attributes and between economic and restated earnings to find earnings management cases. The research found that managers seemed to manipulate discretionary accruals to misstate earnings and reduce the decision usefulness of reporting. The data came from published financial reports and databases. The firms represented 11 nations and 9 industries that excluded banking and insurance. Almost 17% of nations and industry segments reflected earnings management attributes. About 29% of firms restated at least one annual earnings, and 84% of the restatements appeared to offset manipulation. The research results should prompt social change for small investors where regulators would redress the manipulation using stronger investor protection laws to improve the reported earnings quality and its decision usefulness.

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Hegazy, Sarah. "Exploring the forensic accounting practice in the UK : evidence from the profession." Thesis, Middlesex University, 2015. http://eprints.mdx.ac.uk/18869/.

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Since the recent accounting scandals, policy makers and regulators have been developing strict measures coupled with continuous improvements in corporate governance practices to protect the economy from corruption and fraudulent acts. Forensic accounting has emerged in an effort to detect and prevent these financial crimes. This research focuses on investigating the practice of forensic accounting in the UK and the role of the accounting profession in the professionalisation of forensic accounting. Drawing from Abbott’s (1988) thesis of a system of professions, the study sets out to examine the problem that has initiated the need for this professional work; how the accounting profession’s subjective interpretation of this problem has impacted their legitimation of the forensic accounting practice; the professional work that the accounting profession has managed to legitimise through such subjective interpretation; the abstract and professional knowledge needed to legitimise, strengthen and extend the accounting profession’s expertise into new jurisdictions of the forensic accounting practice; and the regulatory role to protect the boundaries of professional work from competitors; and, the internal and external disturbances that have shaped the forensic accounting practice. Those disturbances result in professional rivalry, competition and eventual jurisdictional settlement, areas also investigated in this study. Although recent studies in the field of forensic accounting have focused on issues relating to the emergence of its practice, much literature remains silent with respect to the role of the accounting profession in the professionalisation process of forensic accounting, which has lead to the emergence and recent boom of this area of expertise. Furthermore, the role of social actors such as the big four accounting firms in the professionalisation process is invisible in the accounting literature. This is because very little mainstream accounting research focuses on the social construction of the accounting practice. Therefore, the contribution of this study is two-fold. First, it adds to the rare forensic accounting literature by providing in-depth account of the features and functions of forensic accounting. Second, it provides empirical evidence on the role of the accounting profession in the professionalisation process of forensic accounting. The author has, therefore, employed an interpretive approach that considers the political and social factors influencing the current outlook of the forensic accounting practice. A multiple case study design was employed, where three subjects of investigation were chosen, namely Big Four firms, specialist forensic investigative firms, and accounting professional bodies. Employing a mix of qualitative and quantitative approaches; interviews, documentation analysis and postal-survey questionnaires were chosen as the appropriate methods for an in-depth investigation of the development of forensic accounting. The findings of this study highlight that forensic accounting professionalisation has been greatly influenced by the subjective interpretation of the accounting profession, where powerful legitimacy and marketing strategies have been employed by the accounting profession to legitimise the forensic accounting practice. The accounting profession was able to claim, strengthen and extend its legitimacy in almost all practice areas of forensic accounting, thus becoming the main provider of forensic accounting services. The study finds that state regulation, the technological explosion, globalisation and the economic downturn have all contributed to the accounting profession success in claiming such status. The study further finds that intra-professional competition plays a major role in shaping the dynamics of the forensic accounting practice. Such competition, together with the relative lack of regulating standards within the forensic accounting practice, had shed light on a new form of professionalisation, where the big four accounting firms had a major role in regulating the market. This latter point is of importance to policy makers and standard setters.

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Lalla, Himal. "E-mail forensic authorship attribution." Thesis, University of Fort Hare, 2010. http://hdl.handle.net/10353/360.

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E-mails have become the standard for business as well as personal communication. The inherent security risks within e-mail communication present the problem of anonymity. If an author of an e-mail is not known, the digital forensic investigator needs to determine the authorship of the e-mail using a process that has not been standardised in the e-mail forensic field. This research project examines many problems associated with e-mail communication and the digital forensic domain; more specifically e-mail forensic investigations, and the recovery of legally admissible evidence to be presented in a court of law. The Research Methodology utilised a comprehensive literature review in combination with Design Science which results in the development of an artifact through intensive research. The Proposed E-Mail Forensic Methodology is based on the most current digital forensic investigation process and further validation of the process was established via expert reviews. The opinions of the digital forensic experts were an integral portion of the validation process which adds to the credibility of the study. This was performed through the aid of the Delphi technique. This Proposed E-Mail Forensic Methodology adopts a standardised investigation process applied to an e-mail investigation and takes into account the South African perspective by incorporating various checks with the laws and legislation. By following the Proposed E-mail Forensic Methodology, e-mail forensic investigators can produce evidence that is legally admissible in a court of law.

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Janse, van Rensburg Wilmari. "The impact of electronic evidence in forensic accounting investigations / Wilmari Janse van Rensburg." Thesis, North-West University, 2014. http://hdl.handle.net/10394/11355.

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This study revolves around the admissibility of electronic evidence obtained during forensic accounting investigations. Electronic evidence is problematic for the forensic accountant, in that the courts have difficulties with the admissibility of electronic evidence. The research method used in this dissertation is a literature study or literature review. Firstly, the study aims to define a forensic accountant. The need for the forensic accountant is determined, as well as the definition and the roles and responsibilities of the forensic accountant. The study further aims to establish how the forensic accountant is regulated in South Africa. Secondly, this study aims to provide a historical overview of South African legislation that addresses electronic evidence. Applicable legislation is the Electronic Communications and Transactions Act 25 of 2002, the Criminal Procedure Act 51 of 1977, the Law of Evidence Amendment Act 45 of 1988, the Civil Proceedings Evidence Act 25 of 1965 and the repealed Computer Evidence Act 57 of 1983. To determine the challenges that arise from electronic evidence, it is critical to understand how electronic evidence is classified in terms of the traditional forms of evidence. Documentary evidence, real evidence and evidence as the product of an apparatus, with specific reference to electronic evidence, is discussed for the purpose of this study. Hearsay evidence, the originality of electronic evidence, as well as the authenticity and reliability of electronic evidence hamper the admissibility of electronic evidence. The impact of legislation on the aforementioned difficulties is considered in this study. The problematic nature of electronic evidence already creates challenges during legal proceedings. The forensic accountant can follow certain steps and procedures to better the chances of the admissibility of electronic evidence. This study establishes how electronic evidence should be gathered, stored and analysed by the forensic accountant in order to be admissible legal proceedings. Lastly, this study aims to determine how the UNCITRAL model, on which the Electronic Communications and Transactions Act 25 of 2002 has been based, compares to the act (25 of 2002) itself. The legislation addressing electronic evidence in Canada and Australia is also considered.
MCom (Forensic Accountancy), North-West University, Potchefstroom Campus, 2014.

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Othman, Rani Diana. "The impact of forensic accounting, investigation and audit on tax compliance in Malaysia." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2011. https://ro.ecu.edu.au/theses/453.

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Evidence of success in improving taxpayers‟ compliance behaviour reflects the effectiveness of the enforcement activities of the tax system. The implementation of a Selfassessment System (SAS), together with improvements in tax enforcement functions, are among the recent tax reforms undertaken in Malaysia as part of this effort. Three levels of compliance, namely filing, reporting and payment have been established as performance indicators for international tax administrator (IRS, 2003). Therefore, by applying three compliance models: Return Per Capita (RCAP), Reported Tax Per Return (RTR) and Payment Per Return (PLR), adapted from Plumley (1996) and Dubin (2007), this study‟s objective is to highlight the Malaysian tax authority‟s (IRBM‟s) performance towards enhancing these compliance levels during the pre, post and overall periods of change in the Malaysian tax climate. In doing so, this study focuses on the element of deterrence provided by tax enforcement activities in order to further understand how the enforcement functions provide different levels of deterrence to individual taxpayers. This study also addresses reporting compliance, as one aspect of the quality of compliance, consistent with one of the objectives of the new assessment system: inducing a sense of responsibility and honesty among individual taxpayers. Using the IRBM‟s unexplored data on individual taxpayers for the period 2002 - 2007, this study pioneers an econometric approach towards Malaysian individual tax compliance studies. In doing so it supports the theoretical findings of parallel survey and experimental studies on Malaysian tax compliance. The „compliance principle‟ is found to be applicable to the Malaysian tax climate, where the costs of compliance, especially filing costs, play an important role in the taxpayers‟ compliance decisions. As for tax enforcement effects, the increased probability of audit detection is found to result in significantly higher reporting compliance, while the civil detection rate is more effective in providing the element of certainty of punishment. The introduction of severity of punishment is found to support the hypothesis on the effectiveness of more severe punishment, specifically Section 114(1) (s114) towards deterring the serious and intentional tax evasion. The empirical findings of this study are expected to lead to more opportunities for exploring Malaysian individual taxpayers‟ compliance behaviour.

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Rodrigues, Rosângela Nunes. "Competências do perito contator na formação da sua expertise." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2014. http://hdl.handle.net/10183/109270.

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A perícia é uma atividade desenvolvida por diferentes profissionais oriundos de diversas áreas do conhecimento, uma vez que não existe bacharelado especifico em perícia. O exercício da perícia contábil é uma prerrogativa privativa do contador, de acordo com o Decreto-Lei nº 9.295/46 (BRASIL, 1946) e Resoluções do Conselho Federal de Contabilidade(CFC). Assim o contador diplomado e devidamente registrado em seu conselho profissional está habilitado a realizar perícias contábeis e esta condição chama-se de identidade legal. Já a identidade profissional, é por sua vez constituída pelo desejo, pela prática, pela formação continuada, podendo apoiar-se numa identidade legal ou ser acompanhada por ela, como é habitual. No desenvolvimento profissional é que a identidade se afirma. A capacidade de aplicar conhecimentos em prol de resultados torna um profissional único e especial. Desta forma, a temática acerca das competências necessárias à prática profissional é relevante para compreender o processo de construção da expertise profissional. Considerando identidade legal e profissional como premissas, são descritas, nesta dissertação, as competências exigidas do perito contador em sua área de atuação e quais são passíveis de serem trabalhadas. A partir da revisão da produção cientifica e da percepção dos usuários dos serviços de perícia, demonstram-se as competências, o papel desempenhado pela graduação na formação da identidade profissional do perito, bem como a importância da prática na complementação e na consolidação desta identidade. Da análise dos dados obtidos nas pesquisas que lastrearam esta dissertação, emergiram evidências a respeito de como se processa a articulação entre a teoria e a prática.
Forensics is an activity developed by different professionals from different field of knowledge, once there is no specific degree in expertise. The practice of forensic accounting is a private counter prerogative, according to the Decree - Law No. 9.295/46 and Federal Accounting Council’s resolutions (CFC). So the graduate and duly registered on its own professional counsel of counter is enabled to perform accounting skills, and this condition is called legal identity. On the other hand, having the professional identity is, in its turn, constituted by the desire, by the practice, by continuing education, which might rely on a legal identity or be accompanied by it, as it is usual. On a professional development is when an identity is affirmed. The ability to apply knowledge in favor of results makes it an unique and special professional. Thus, the thematic about the skills needed for professional practice is relevant to understand the process of the professional expertise’s construction. Considering legal and professional identity as assumptions, it is described, in this dissertation, the ability required of an accountant expert on its operating area, and which are capable of being worked. From the scientific production’s review and the users' perception of expertise services, is demonstrated the aptness, the role of graduate training in the professional identity of the expert, as well the importance of practice in the completion and consolidation of this identity. From the analysis of data gotten from the research which backed this dissertation, evidence emerged as to how it handles the link between theory and practice.

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Prates, Ariel. "Percepções de analistas da área pericial contábil do Ministério Público Federal quanto as suas práticas profissionais." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2018. http://hdl.handle.net/10183/183054.

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Devido aos diversos crimes financeiros cometidos por políticos e não políticos, que por consequência acentuam a crise econômica e política no Brasil, se faz necessária a presença de um órgão fiscalizador. Nessa linha, o Ministério Público Federal (MPF) atua de forma a defender a ordem jurídica e os interesses pessoais por meio dos Procuradores da República. Como seus auxiliares, os analistas da área pericial contábil buscam, entre outras atribuições, realizar perícias, exames, vistorias e avaliações, sob a forma de pareceres, laudos e relatórios, a fim de assessorar os membros quando a matéria em litígio versar sobre a ciência contábil. Diante de sua posição ante os Procuradores, a Justiça Federal e a sociedade, este estudo teve como objetivo analisar as percepções de analistas da área de perícia e especialidade em contabilidade sobre suas práticas profissionais. Essa pesquisa é descritiva, com abordagem qualitativa, sendo, quanto aos procedimentos, uma pesquisa etnográfica e survey. No que se refere à amostra e as técnicas de coleta de dados, foram realizadas entrevistas presenciais com 12 analistas da área pericial contábil no Distrito Federal, Rio Grande do Sul, Paraná e São Paulo, pelo uso de um roteiro semiestruturado de oito questões, cujas respostas foram analisadas pela técnica de análise de conteúdo; e aplicados questionários online, com 37 questões, para 13 analistas dessas mesmas regiões, analisados por estatística descritiva. Os resultados permitem inferir que há singularidades na atuação desses analistas, especialmente pela dificuldade em classificá-los como como peritos contábeis ou contadores forenses. Outro resultado encontrado foi o fato de nenhum entrevistado ter atuado com essas áreas antes de ingressar no MPF, o que corrobora com certas dificuldades suscitadas em adquirir a experiência necessária para uma boa atuação no órgão. Pelo questionário aplicado pôde-se verificar que as competências de maior importância, para a amostra, são as comportamentais, e não as técnicas. Os domínios obtidos sobre as competências relacionadas nesse estudo se apresentaram, no geral, com índices inferiores às importâncias atribuídas a elas. Ou seja, no geral, o domínio está aquém da importância da competência, indicando uma necessidade de melhoria na capacitação da amostra. No que tange aos pontos de melhoria em suas práticas profissionais, as faltas de feedback e o baixo número de analistas são os principais aspectos, além, da valorização profissional. A pesquisa permite inferir que a atuação desses profissionais não segue inteiramente a Norma Brasileira de Contabilidade Técnica sobre Perícia Contábil (NBC TP 01), nem possui todos os aspectos de uma contabilidade forense, apresentando, tanto particularidades de cada uma dessas áreas, quanto pontos em comum, mas não atendendo todos os requisitos necessários para enquadrar sua atuação como a de um perito contábil ou de um contador forense. Outra inferência é a de que, comparando-se a atuação dos contadores forenses norte-americanos com os analistas da área pericial contábil do MPF, há semelhanças, como os casos envolvendo declarações de demonstrações financeiras, detecção e resposta à fraude, cálculos de danos econômicos e falência e insolvência; e distinções, pois os analistas não atuam em casos de lei de família e prevenção à fraude. No que se refere às importâncias mais importantes, destaca-se a capacidade de entrevista e testemunho e comunicação oral eficaz, que no contexto do MPF não são tão relevantes, o que difere dos contadores forenses norte-americanos e do Reino Unido.
Due to the various financial crimes committed by politicians and non-politicians, which consequently accentuate the economic and political crisis in Brazil, it is necessary to have a monitoring body. In this line, the Federal Public Ministry (MPF) acts in a way to defend the legal order and personal interests through the Attorneys of the Republic. As their assistants, analysts in the accounting expert area seek, among other duties, to carry out surveys, examinations, surveys and evaluations, in the form of opinions, reports and reports, in order to advise members when the matter in dispute is related to science accounting In view of its position before Prosecutors, Federal Courts and society, this study aimed to analyze the perceptions of analysts in the area of expertise and specialty in accounting over their professional practices. This research is descriptive, with a qualitative approach, being, regarding the procedures, an ethnographic research and survey. With regard to the sample and data collection techniques, face-to-face interviews were conducted with 12 analysts from the accounting expert area in the Distrito Federal, Rio Grande do Sul, Paraná and São Paulo, for the use of a semi-structured script of eight questions, responses were analyzed by the content analysis technique; and 37 online questionnaires were applied to 13 analysts from the same regions, analyzed by descriptive statistics. The results allow us to infer that there are singularities in the performance of these analysts, especially because of the difficulty in classifying them as accounting experts or forensic accountants. Another result was the fact that no interviewee had acted with these areas before joining the MPF, which corroborates with certain difficulties involved in acquiring the necessary experience for a good performance in the body. Through the questionnaire applied it was possible to verify that the most important competences, for the sample, are the behavioral ones, not the technical ones. The domains obtained on the competences related to this study were generally lower than the amounts attributed to them. That is, in general, the domain falls short of the importance of competence, indicating a need for improvement in the training of the sample. Regarding the points of improvement in their professional practices, the lack of feedback and the low number of analysts are the main aspects, besides, the professional valorization. The research allows to infer that the performance of these professionals does not follow fully the Norma Brasileira de Contabilidade Técnica sobre Perícia Contábil (NBC TP 01), nor does it have all the aspects of a forensic accounting, presenting both particularities of each one of these areas, as points in common, but not answering all the necessary requirements to fit their performance as that of an accounting expert or a forensic accountant. Another inference is that, comparing the performance of US forensic accountants with MPF accountant analysts, there are similarities, such as cases involving financial statement disclosures, fraud detection and response, calculations of economic damages and bankruptcy and insolvency; and distinctions, as analysts do not act in cases of family law and fraud prevention. With regard to the most important issues, the interview and testimony and effective oral communication skills, which in the context of the MPF are not so relevant, stand out from the US forensic accountants and the United Kingdom.

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Paino, Halil. "Impairment of audit quality: An investigation of factors leading to dysfunctional audit behaviour." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2010. https://ro.ecu.edu.au/theses/1841.

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This thesis studies dysfunctional audit behaviour in the Malaysian context; to date, no previous study has examined this issue. Within this context, the thesis sets outto accomplish two main goals: (1) to investigate the factors contributing to dysfunctional audit behaviour, and (2) to examine whether audit firm, audit team and individual factors affect dysfunctional audit behaviour. This study was carried out to coincide with the Practice Review currently undertaken by the Malaysian Institute of Accountants (M.I.A.), while the current incidence of auditing and accounting scandals in Malaysia provide another factor that prompted this study. The study was conducted in two phases. The first phase, i.e. the pilot study, explored the incidence of dysfunctional audit behaviour; the second phase, i.e. the main survey, investigated and examined the factors contributing to dysfunctional audit behaviour. This study extends earlier studies on dysfunctional audit behaviour by examining three different factors, namely audit firm, audit team and individual factors. Dysfunctional audit behaviours investigated are: acceptance of weak client explanations; superficial review of documents; reduction of standards of work below levels considered reasonable; failure to research an accounting principle, and premature sign off. Results of the pilot study and main survey demonstrate the existence of dysfunctional audit behaviour in Malaysian practices. Unlike earlier studies of dysfunctional audit behaviour, this study involves the use of higher ranking audit personnel in its sample. The study shows that Audit Managers are resorting to some dysfunctional audit behaviour, and that, given their managerial and supervisory roles, the implications of their behaviour could be serious. Respective professional bodies such as the M.I.A. should react to these incidences, since this behaviour could affect audit quality in the long run. Stronger regulations and a greater emphasis on the ethical aspects of such behaviour are suggested. The results suggest that the M.I.A. might seek to have the law, especially the Accountants Act 1967, amended, so that it can investigate its members for suspected dysfunctional behaviour or wrongdoings, instead of waiting for complaints and referrals. In addition, since the incidence of dysfunctional behaviour relates to individual attitudes to formal controls, it is suggested that the management of audit firms should communicate matters relating to audit quality to their personnel at all levels. Implementation of programs to educate personnel at all levels can help the profession and firm to address the phenomenon of dysfunctional audit behaviour, while the introduction of mandatory minimum hours of Continuing Professional Education (CPE) could support this discussion. While such CPE programs can help prevent the occurrence of dysfunctional behaviours, the mechanism that will help most is adherence to audit field work standards together with appropriate supervision.

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Nik, Mohamed Nik Abdullah Sani Bin. "Tax evasion by small and medium sized enterprises (SMEs) and the role of forensic accounting : the Malaysian perspective." Thesis, Heriot-Watt University, 2006. http://hdl.handle.net/10399/194.

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Muthusamy, Gunasegaran. "Behavioral intention to use forensic accounting services for the detection and prevention of fraud by large Malaysian companies." Thesis, Curtin University, 2011. http://hdl.handle.net/20.500.11937/216.

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This study investigates the factors that influence the behavioral intention to use forensic accounting services in the detection and prevention of fraud by large Malaysian companies. The research was motivated by the underutilization of forensic accounting services, an essential and effective fraud detection and prevention method. The low usage of this service by companies in Malaysia and worldwide has been pointed out as a contributing factor in the escalation of fraud. The organizational intention to use professional services including forensic accounting services have not been researched previously.The research adopts a multi-phased mixed method research approach. In the first phase, the literature review identified the Theory of Reasoned Action (TRA), Theory of Planned Behavior (TPB), Health Belief Model (HBM) and Hierarchy of Effects Model (HOE) as relevant to the study of behavioral intention. The four theories were then cross-examined to conceptualize key constructs relevant to this study to form the initial model. The second phase consist of qualitative data collection from ten large Malaysian companies’ Chief Financial Officers (CFO). The semi-structured interview data is analyzed via a two stage content analysis technique and the initial research model is amended based on the findings. Altogether, eighteen constructs were identified and categorized into seven factors. In the ensuing quantitative phase, a survey instrument, developed to test the model, is utilized in a pilot study on 30 CFOs from large Malaysian companies. The instrument is then refined and administered in a national survey which resulted in 305 useable responses.Quantitative data is analyzed using Partial Least Square based Structural Equation Modeling. The results confirm the significant positive influence of attitude, organizational ethical climate, stakeholder pressure, perceived severity of fraud, and the negative influence of financial costs on the behavioral intention to use forensic accounting services. In addition, the moderating effect of organizational size and organizational type on the relationship between behavioral intention and its direct antecedents is supported.This study has both theoretical and practical contributions. The theoretical contribution lies in the integrative conceptual model that has successfully incorporated constructs from the TRA, TPB, HBM, and HOE in investigating the behavioral intention to use forensic accounting services. The organizational intention to use professional services including forensic accounting services have not been investigated previously. This study is also the first ethical decision-making model to incorporate threat perceptions from HBM and awareness from HOE. Finally, perceived risks and perceived benefits from HBM, previously thought to be equivalent to attitude from TPB, have instead been established as significant direct antecedents of attitude.Practically, the findings of this study enables the Malaysian government, professional bodies, company board of directors, organizational stakeholders, and accounting firms to improve their understanding on why organizations resist the use of forensic accounting services in the detection and prevention of fraud. It will also allow them to devise practical methods and promotion strategies to increase the awareness, acceptance, and ultimately the use of forensic accounting services in the fight against fraud.

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BASTOS, Alberto Messias Rodrigues. "A percep????o da interdisciplinaridade por professores de Per??cia Cont??bil em cursos de Ci??ncias Cont??beis na cidade de S??o Paulo." FECAP, 2016. http://tede.fecap.br:8080/jspui/handle/jspui/716.

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The objective of this research is to understand, analyze and describe the perception of accounting expertise of teachers in Accounting courses in higher education institutions in the city of S??o Paulo, on interdisciplinarity and its importance in the formation of counters. To achieve the goal, it was used in a first stage, the exploratory study through documentary and bibliographic research, summarizing what has been researched, findings and conclusions agreed. The second stage had consisted in data collection, which occurred through semi-structured interviews involving accounting expertise teachers. This last step involved a sample of four higher education institutions providing the course in Accounting in classroom mode in S??o Paulo, and aimed to determine whether the interdisciplinariade is known and practiced by teachers and if they perceive their purpose in teaching practice. The results showed that the IES approach interdisciplinarity in the pedagogical project of the course, following the guidelines of Resolution (CNE / CES) No. 10/2004. The information obtained in the interviews, confirm the existing literature, as interdisciplinarity be important in the formation of the counter, although its practice occurs modestly, showing that there is a gap between the spoken and effectively practiced by the teachers interviewed.
O objetivo desta pesquisa ?? conhecer, analisar e descrever a percep????o de professores de per??cia cont??bil em cursos de Ci??ncias Cont??beis em institui????es de ensino superior na cidade de S??o Paulo, sobre a interdisciplinaridade e sua import??ncia na forma????o dos contadores. Para atingir o objetivo, utilizou-se em uma primeira etapa, o estudo explorat??rio por meio de pesquisa documental e bibliogr??fica, sumariando o que j?? foi pesquisado, achados e conclus??es consensuais. A segunda etapa consitiu na coleta de dados, que ocorreu por meio de entrevistas semiestruturadas envolvendo professores de per??cia cont??bil. Esta ??ltima etapa, envolveu uma amostra de quatro institui????es de ensino superior que ministram o curso de Ci??ncias Cont??beis na modalidade presencial na cidade de S??o Paulo, e teve como objetivo, verificar se a interdisciplinariade ?? conhecida e praticada pelos docentes e se os mesmos percebem sua finalidade na pr??tica pedag??gica. Os resultados demonstraram que as IES abordam a interdisciplinaridade no projeto pedag??gico do curso, seguindo as orienta????es da Resolu????o (CNE/CES) N??. 10/2004. As informa????es obtidas nas entrevistas, confirmam a literatura existente, quanto a interdisciplinaridade ser importante na forma????o do contador, embora sua pr??tica ocorra de forma modesta, evidenciando que h?? uma lacuna entre o falado e o efetivamente praticado pelos professores entrevistados.

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Silva, Robson Maciel da. "Contabilidade forense no Brasil: uma proposição de metodologia." Universidade Presbiteriana Mackenzie, 2012. http://tede.mackenzie.br/jspui/handle/tede/899.

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Accounting has become in recent years, a fundamental instrument for trade relations and commerce, a provider of relevant information to its users in making strategic decisions. In this interval Forensic Accounting surges and bone with the responsible for collection, preservation, restoration and analysis of evidence of financial information, presenting the facts and evidence that can be accepted in courts in triggering litigation involving corporate fraud. However, research study relating to aforementioned subject is largely unexplored and there is recognition by the academic, this fact is evidenced by the absence of reasonable amount of scientific articles, laws or professional orientation. Given this scenario, the study seeks to contribute to the elucidation and exploitation of Forensic Accounting in Brazil,identifying which are the basic procedures to perform a forensic accounting. Based on this concern, we performed a literature review on the concepts of Accounting Science, Forensic Science, Fraud, Forensic Accounting, and Criminology in the Law and Investigative Audit.Therefore, to guide this study we sought to answer the following research question: what are the basic procedures to perform a forensic accounting? Identifying the differences between the activity of expertise and forensic investigation, the relation between the formalization of forensics and procedures for joint research, and model for basic forensic accounting. The methodology applied in the study is based largely qualitative, exploratory approach. The sample was selected in a non-probabilistic, by limiting the reach of the group being studied and the small number of practitioners available to participate in the study. For this purpose, we used the "Snowball sampling" technique (snowball or reference current), where a respondent indicates another possible respondents. Finally, based on the results, Forensic Accounting could be conceptualized as a tool to support litigation in providing technical support to the judicial authorities. The study also observed that it bared a resemblance with the activities of an expert accounting, however, differing only in applicants services research, and expertise demanded by justice and forensic investigation by the executives of corporations seeking redress. Finally, the proposed forensic investigation procedures are: financial analysis, contract analysis, analysis of the relationship of payments, DuPont analysis, compliance, statistical analysis, CAAT, profiling access, electronic data recovery,investigative interview, notarial minutes, analysis of public data and physical inspection (on site).
Nos últimos anos, a contabilidade tem se tornado um instrumento fundamental para as relações comerciais e mercantis; fornecedora de informações relevantes aos seus usuários, na tomada de decisões estratégicas. Neste ínterim surge a Contabilidade Forense, ferramenta responsável pela coleta, preservação, restauração e análise das evidências das informações financeiras, apresentando os fatos e as evidências que possam ser aceitos em tribunais no desencadeamento de litígios, envolvendo fraudes corporativas. Todavia, o tema em questão é pouco explorado não havendo quantidade razoável de artigos científicos, leis ou orientações profissionais. Perante esse cenário, este estudo procurou identificar quais os procedimentos básicos para a execução de uma investigação forense contábil. Fundamentado nesta preocupação, foi realizada uma pesquisa na literatura sobre os conceitos de Ciência Contábil, Ciência Forense, Fraude, Contabilidade Forense, Criminologia no Direito e Auditoria Investigativa. Para nortear este estudo, buscaram-se respostas para a seguinte indagação: Quais os procedimentos básicos para a execução de uma investigação forense contábil? Assim, procurou-se identificar as diferenças entre a atividade de perícia e a de investigação forense. A relação entre a formalização da atividade forense e os procedimentos comuns de investigação e modelo de procedimentos básicos para a investigação forense contábil. A metodologia aplicada no estudo teve base predominantemente qualitativa e enfoque exploratório, e a amostra foi selecionada de forma não probabilística, utilizando-se a técnica Snowball sampling (bola de neve ou corrente de referência), em que um entrevistado indica outros possíveis respondentes. Por meio dos resultados obtidos, conceitua-se a Contabilidade Forense como uma ferramenta de apoio ao contencioso no fornecimento de suporte técnico para as autoridades judiciais. A pesquisa constatou que a sua prática se assemelha com as atividades da perícia contábil; no entanto, diferenciando-se apenas nos solicitantes dos serviços de investigação, sendo a perícia demandada pelo judiciário e a investigação forense pelos executivos das empresas fraudadas. Por fim, os procedimentos de investigação forense propostos são os seguintes: análise financeira, análise de contratos, análise de relacionamento de pagamentos, análise Dupont, compliance, análise estatística, CAAT, análise de perfil de acesso, recuperação de dados eletrônicos, entrevista investigativa, ata notarial, análise de dados públicos e inspeção física (in loco).

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Скорба, Олег Анатолійович, Олег Анатольевич Скорба, and Oleh Anatoliiovych Skorba. "Експертиза фінансових результатів." Thesis, Education and Science, 2014. http://essuir.sumdu.edu.ua/handle/123456789/59288.

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Згідно до Закону України «Про судову експертизу», судова експертиза це дослідження експертом на основі спеціальних знань матеріальних об’єктів, явищ і процесів, які містять інформацію про обставини справи, що перебуває у провадженні органів дізнання, досудового слідства чи суду.

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Garner, Jef Lee. "Forensic Detection for Earnings Management in Selected Code Law Nations of Europe." ScholarWorks, 2018. https://scholarworks.waldenu.edu/dissertations/5863.

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This study investigated earnings management in European firms. The private investors became victims of manipulated earnings where few laws offered regulatory oversight. The study forensically examined the attributes of earnings management identified using a discretionary accrual model published in Jones' work and Schippers' work. The firms' managers should fulfil agency theory when they made reporting decisions, and they should act in the investors' best interests to fulfil stewardship theory. The managers failed as they seemed to favor insiders when they reported manipulated earnings to outsiders like small investors even though the managers published financial reports conforming to the International Financial Reporting Standards. The investors depended on the decision usefulness of the reports. The study used the data of 432 listed firms in 11 code law nations. The paired t test identified significant differences between reported and economic earnings to find earnings management attributes and between economic and restated earnings to find earnings management cases. The research found that managers seemed to manipulate discretionary accruals to misstate earnings and reduce the decision usefulness of reporting. The data came from published financial reports and databases. The firms represented 11 nations and 9 industries that excluded banking and insurance. Almost 17% of nations and industry segments reflected earnings management attributes. About 29% of firms restated at least one annual earnings, and 84% of the restatements appeared to offset manipulation. The research results should prompt social change for small investors where regulators would redress the manipulation using stronger investor protection laws to improve the reported earnings quality and its decision usefulness.

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Silvestrin, Priscilla Silva. "Perícia contábil judicial: um estudo acerca das sentenças prolatadas na cidade de São Paulo no primeiro semestre de 2015." Pontifícia Universidade Católica de São Paulo, 2015. https://tede2.pucsp.br/handle/handle/1613.

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior
The Accounting Science's mission is to assist decision making. The accounting reports are the instrument by which the water meter provides information that will serve as a resource to meet this purpose. Judicial accounting expertise serve a specific external user, which is the judge who has the task of resolving social conflicts installed with justice and equity. The main objective of this research is to analyze the performance of judicial accounting expertise in Sao Paulo in the first half of 2015. The study used based on the data made public by the São Paulo State Court of Justice relating to judicial decisions handed down in the period and procedural movements using quantitative methods. In addition to quantitative methodology, the paper presents literature, intended to clarify and bring concepts relating to Accounting and the science of law, which includes forensic accounting expert. From the collected data it is possible to realize the increase of judicial decisions in time and that the ratio between the number of sentences and those who have the term forensic accounting is on average 0.55% (zero point fifty-five percent). In decisions where there is mention of the term forensic accounting, in 46% (forty-six percent) of them, the judge denies the realization of forensic accounting, 23% (twenty three percent) the judge believes it would be the case achievement of expertise, but these were not required and 31% (thirty-one percent) was the approval of the accounting expert evidence. Of deferred and unrealized sentences, 11% (eleven percent) of cases, given up parts of the production of evidence, in 24% (twenty-four percent) the parties have not submitted enough documents to carry out the expertise and 65 % (sixty five percent), the parties failed to collect fees. The skills deferred and performed, 88% (eighty eight percent) there was no assistant coach, while in 12% (twelve percent) decisions there. From the decisions where there was contradictory regarding the accounting demonstration, it was found that the appointed experts, 12% (twelve percent) do not have active registration with the Regional Accounting Council and 82% (eighty two percent) did not It has registered curriculum in the Lattes platform
A Ciência Contábil tem por missão auxiliar a tomada de decisão. Os relatórios contábeis são o instrumento pelo qual o contador apresenta informações que servirão como subsídio para atender a esta finalidade. As perícias contábeis judiciais servem a um usuário externo específico, qual seja o juiz de direito, que possui a missão de dirimir conflitos sociais instalados com justiça e equidade. O objetivo central desta pesquisa é analisar a realização da perícia contábil judicial na cidade de São Paulo no primeiro semestre de 2015. O trabalho utilizou como base os dados tornados públicos pelo Tribunal de Justiça do Estado de São Paulo relativos às sentenças judiciais prolatadas no período e andamentos processuais utilizando métodos quantitativos. Além de metodologia quantitativa, o trabalho apresenta pesquisa bibliográfica, destinada a aclarar e aproximar conceitos relativos às Ciências Contábeis e à Ciência do Direito, onde se insere a perícia contábil judicial. A partir dos dados colhidos é possível perceber o aumento das decisões judiciais no tempo e que a razão entre o número de sentenças e àquelas que possuem o termo perícia contábil é em média 0,55% (zero vírgula cinquenta e cinco por cento). Nas decisões em que há menção ao termo perícia contábil, em 46% (quarenta e seis por cento) delas, o juiz nega a realização da perícia contábil, em 23% (vinte e três por cento) o juiz entende que seria o caso de realização de perícia, mas estas não foram requeridas e em 31% (trinta e um por cento) houve o deferimento da prova pericial contábil. Das sentenças deferidas e não realizadas, em 11% (onze por cento) dos casos, as partes desistiram da produção da prova, em 24% (vinte e quatro por cento) as partes não apresentaram documentos suficientes para a realização da perícia e em 65% (sessenta e cinco por cento), as partes deixaram de recolher honorários. Das perícias deferidas e realizadas, 88% (oitenta e oito por cento) não houve assistente técnico, ao passo que em 12% (doze por cento) das decisões houve. A partir das decisões em que houve contraditório com relação à manifestação contábil, constatou-se que dos peritos nomeados, 12% (doze por cento) não possui registro ativo junto ao Conselho Regional de Contabilidade e 82% (oitenta e dois por cento) não possui currículo cadastrado na plataforma Lattes

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SILVA, Antonio Carlos Ferreira da. "Contribui????es do Laudo Pericial Cont??bil na forma????o do convencimento do juiz: pesquisas com processos c??veis na comarca de S??o Paulo." FECAP, 2017. http://tede.fecap.br:8080/jspui/handle/jspui/775.

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In order to safeguard civil rights, the citizens require State intervention to enforce the law in the composition of controversies. Justice applies the Civil Procedure Law ??? CPC/15, to give reason to whomever has it. The forensic accounting report, as an evidence admitted in Court, seeks to shed light on the truth, when proof requires technical-scientific knowledge. In this context, the aim of this study was to ascertain the contribution of such a report to the judges of the Central Civil Court in S??o Paulo city, to support their convictions when passing a sentence. The research is descriptive and qualitative, and it was carried out through documentation survey, content analysis of judge preliminary decisions, forensic accounting reports and sentences of twelve lawsuits in the civil law area. The findings of the forensic accounting report, additional explanation forensic accounting report and additional forensic accounting report are based on the contribution to the motivations of the judges, as to the reasons for their conviction, when passing their sentences. The guidelines of the accounting literature were applied to forensic accounting expertise, CFC standards, and art. 473 of CPC / 15 law with the forensic accounting reports. The quality score of these reports was checked; as well as their use in convincing judges, using keywords relevant to the forensic accounting expertise. The quality score and the degree of reports use are in line with the rates presented in the literature, supporting the fact that reports need improvements, as well as emphasis on continuing professional education programs for forensic accountants; and the interaction between the Regional Accounting Councils (CRC) and the State Schools of the Judiciary. It was found that quality reports contribute with the formation of the judges' convictions and decisions.
O cidad??o, na salvaguarda dos seus interesses, requer a interven????o do Estado, com a aplica????o da lei na composi????o das controv??rsias. A justi??a utiliza o C??digo de Processo Civil, para dar a raz??o a quem efetivamente a tem. O laudo cont??bil como prova admitida em ju??zo busca dar luz ?? verdade, quando a prova requer conhecimento t??cnico-cient??fico. Nesse cen??rio, o objetivo deste estudo ?? conhecer a contribui????o do laudo para os ju??zes do Foro Central C??vel da Capital Paulista, no processo de fundamenta????o de suas convic????es ao proferirem as senten??as. A pesquisa ?? descritiva e qualitativa, e efetivou-se a partir do levantamento documental, pela an??lise de conte??do das decis??es de saneamento, laudos cont??beis e senten??as de 12 processos da ??rea do direito civil de diferentes varas e peritos. Buscou-se nos achados reportados no laudo cont??bil, laudo de esclarecimentos e laudo complementar a contribui????o para as fundamenta????es dos ju??zes, quanto ??s raz??es do seu convencimento, ao proferirem suas senten??as. Foram trianguladas as diretrizes da literatura aplicada ?? per??cia cont??bil, normas do CFC, e o art. 473 do CPC/15, com os laudos cont??beis. Aferiu-se o n??vel de qualidade dos laudos e o seu grau de utiliza????o na forma????o de convencimento dos ju??zes, com o uso de palavras-chave pertinentes ?? per??cia. A nota de qualidade e o grau de utiliza????o dos laudos obtidos est??o em linha com os ??ndices apresentados na literatura, corroborando que melhorias s??o necess??rias nos laudos, al??m de maior ??nfase nos programas de educa????o profissional continuada para os peritos cont??beis. Ainda, a intera????o entre os Conselhos Regionais de Contabilidade e as Escolas Estaduais da Magistratura. Encontrou-se que laudos realizados com qualidade contribuem para a forma????o das convic????es e decis??es dos ju??zes.

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Gorr??o, Aline dos Santos. "O assistente t??cnico contador em per??cias sobre mat??ria patrimonial: percep????o de um grupo de advogados." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2014. http://132.0.0.61:8080/tede/handle/tede/539.

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There are usually three accountants involved in accounting expert inspections in the court: one court expert, that is appointed by the judge, and two appointed accountant experts, that are appointed by the plaintiff or defendant; however, when the accounting literature addresses the experts, it approaches the profile and the work regarding the court expert and it omits appointed experts even they being the majority in number of professionals involved. Also regarding extrajudicial expert inspections, mainly, in arbitration procedures, the literature is scarce and mentions little about the role of the appointed expert. In this context, the present work tries to understand the following question: What is the perception of a group of lawyers about the profile and the acting of an expert accountant appointed by the plaintiff or defendant? This question is aimed at identifying and describing how this group of lawyers, one of the main users of experts appointed by the plaintiff or defendant services, sees the accountants as appointed expert, before, during and after the execution of the expert inspection. It is also aimed at identifying the characteristics that accountants need to have to act well in this area. To meet this objective, an exploratory and descriptive research was carried out using semi structured interviews with a group of four lawyers. The interviews indicated that the lawyers understand that the accounting experts appointed by the the plaintiff or defendant have an essential role in carrying out technical accounting issues in legal or arbitration processes. They recognize them as partners that work before, during and after the actual expert inspection phase, as well as that the accountants, when performing this function, need to have deep knowledge of the technical issue in discussion and, among other characteristics, need to have extremely developed oral and written communication skills, because in accounting issues they are usually the communication channel of the party with the other procedural players, mainly judges, arbitrators, court experts and experts appointed by the opposing party.
Nas per??cias cont??beis judiciais existem, usualmente, tr??s contadores envolvidos: um perito judicial e dois peritos-contadores assistentes; contudo, quando a literatura cont??bil trata dos peritos, aborda o perfil e os trabalhos pertinentes ao perito judicial, sendo omissa quanto aos assistentes t??cnicos, mesmo sendo estes, numericamente, a maioria dos profissionais envolvidos. Tamb??m no tocante ??s per??cias extrajudiciais e, em especial, nos procedimentos arbitrais, a literatura ?? escassa e pouco fala do papel do perito-contador assistente. Nesse contexto, o presente trabalho busca entender: Qual ?? a percep????o de um grupo de advogados sobre o perfil e atua????o do assistente t??cnico contador? Com esta pergunta, buscou-se identificar e descrever como este grupo de advogados, um dos principais usu??rios dos servi??os de assist??ncia t??cnica, percebe os contadores na fun????o de assistentes t??cnicos, antes, durante e depois da execu????o da per??cia, al??m de identificar as caracter??sticas que os contadores devem possuir para bem atuar nessa fun????o. Para atingir a este objetivo, foi elaborada uma pesquisa explorat??ria e descritiva, com o uso de entrevistas semiestruturadas com um grupo de quatro advogados. Realizadas as entrevistas, constatou-se que os advogados entendem que os peritos-contadores assistentes exercem um papel fundamental na condu????o dos temas t??cnicos cont??beis nos processos, judiciais ou arbitrais, vendo-os como parceiros que trabalham antes, durante e depois da fase pericial propriamente dita, bem assim que os contadores, quando atuam nessa fun????o, devem ser profundos conhecedores do tema t??cnico em discuss??o e, dentre outras caracter??sticas, possuir habilidade de comunica????o escrita e verbal extremamente desenvolvidas, pois, nas quest??es cont??beis, normalmente s??o eles o canal de comunica????o da parte com os demais atores processuais, em especial, ju??zes, ??rbitros, perito judicial e assistente t??cnico da parte contr??ria.

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Wall, Joseph. "Disempowering the "Robin Hood" fraudster: empathetic pathways weaken regulators and enable fraudulent behavior - A framework for redesigning controls." Case Western Reserve University School of Graduate Studies / OhioLINK, 2015. http://rave.ohiolink.edu/etdc/view?acc_num=case1427741935.

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29

Шушко, О. О. "Роль судово-економічної експертизи в економічному зростанні України." Thesis, Українська академія банківської справи Національного банку України, 2011. http://essuir.sumdu.edu.ua/handle/123456789/62259.

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Розвиток ринкової економіки в Україні збільшив попит на гроші, що призвело до стрімкого зростання економічної злочинності. Один із спектрів регулятивних інструментів для розв’язування судових спорів, що виникають між господарюючими суб’єктами, є проведення судово-економічної експертизи.

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30

Lukmanjaya, Billy. "The role of corporate culture as a contributor to fraud and corruption in Australia: Perceptions of forensic accountants and industry professionals." Thesis, Queensland University of Technology, 2019. https://eprints.qut.edu.au/127052/1/Billy_Lukmanjaya_Thesis.pdf.

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The role organisational culture plays as a contributor to incidents of fraud and corruption is examined through semi-structured interviews with forensic accountants and senior management who have worked in multiple fraud and corruption investigations. Based on the findings, common characteristics around firm culture that impact incident rates are identified. Findings lend support to prior literature evidencing shared values within an organisation can influence employees' perceptions of what is acceptable, that employee conduct will mirror that of management, and that a combination of ethical culture, ethical education and ethical climate can serve as preventative measures with proactive risk assessments minimising risk of event occurrence.

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31

Nogueira, Marcelo Francisco. "O processo de comunica????o pericial judicial cont??bil : abordagem em rela????o aos ru??dos." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2006. http://132.0.0.61:8080/tede/handle/tede/431.

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The general objective of that work is to identify if there are noises to commit the process of the communication accounting judicial pericial. For so much, he/she came, for first, the allusive theoretical referencial to the characteristics of the communication process and their implications in the judicial expertise, with emphasis for the verifiable noises in each stage, and, at the end of that stage, the own expertise concept was discussed, to the light of the communication process. Soon afterwards, field research was accomplished in the city of Florian??polis / SC with magistrates, experts and lawyers with the purpose of verifying, indeed, there are noises in the process of communication accounting forensic accounting, regarding those issuing ones and addressees of the messages and where those noises ponder. The results revealed, among other aspects, that there are differences in relation to the expertise concept, their procedures and rites, on the part of the magistrates, lawyers and experts and that, probably, in function of the common repertoire, there is adult alignment among the lawyers' opinions and of the magistrates. Like this, the accounting judicial expertise can give his/her contribution, for the society, with the offer of more didactic and clear decisions, with larger quality of the information pericial generating better understanding conditions on the part of the users and users of decision, but so that that happens is necessary to know the communication process, to formulate appropriate messages to the addressees' repertoire, avoiding the noxious effects of the noises.
O objetivo geral desse trabalho ?? identificar se h?? ru??dos que possam comprometer o processo da comunica????o pericial judicial cont??bil. Para tanto, apresentou-se, por primeiro, o referencial te??rico alusivo ??s caracter??sticas do processo de comunica????o e suas implica????es na per??cia judicial, com ??nfase para os ru??dos verific??veis em cada etapa, sendo que, ao final dessa etapa, discutiu-se o pr??prio conceito de per??cia, ?? luz do processo de comunica????o. Em seguida, foi realizada pesquisa de campo na cidade de Florian??polis/SC com magistrados, peritos e advogados com a finalidade de verificar se, efetivamente, h?? ru??dos no processo de comunica????o pericial judicial cont??bil, referentes a esses emitentes e destinat??rios das mensagens e onde esses ru??dos se concentram. Os resultados revelaram, entre outros aspectos, que h?? diferen??as em rela????o ao conceito de per??cia, seus procedimentos e ritos, por parte dos magistrados, advogados e peritos e que, provavelmente, em fun????o do repert??rio comum, h?? maior alinhamento entre as opini??es dos advogados e dos magistrados. Assim, a per??cia judicial cont??bil pode dar sua contribui????o, para a sociedade, com a oferta de laudos mais did??ticos e claros, com maior qualidade da informa????o pericial gerando melhores condi????es de compreensibilidade por parte dos usu??rios e tomadores de decis??o, mas para que isso ocorra ?? necess??rio conhecer o processo de comunica????o, para formular mensagens adequadas ao repert??rio dos destinat??rios, evitando os efeitos nocivos dos ru??dos.

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Neumann, Regina Aparecida. "Per??cia cont??bil nas tomadas de decis??es dos magistrados nos processos de fal??ncia e concordatas nas varas c??veis da regi??o do Grande ABC." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2004. http://132.0.0.61:8080/tede/handle/tede/636.

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In Brazil the Forced Agreement and Bankruptcy institute encloses all types of productive entities, either as a general partnership or as an individual enterprise according to the Decree-Law # 7661 of June 21, 1945. The enterprise survives essentially with the credit mechanism, the latter being one of its own characteristics as it participates directly in the collective economic activity. Even due to a financial unbalanced reason or due to usual reasons in the market, including the globalization advent, the competition becomes fierce. The competence and the entrepreneurial planning are vital factors for the administration performance. Therefore, such an enterprise might have unsatisfactory results. Consequently, even through an enterprise recuperation plan, the reality is very complicated, because at this point several enterprises are already exposed to bankruptcy. Facing this condition the judge will designate an authorized professional to demonstrate the enterprise financial peculiarities. The aim is to maintain the rights and the obligations of the involved parties. Having the accounting several specialties and being one of them the AUDIT EXPERT it is used as one of the tools to clear up situations where there are disputes. When an Audit expert is performed, it should be taken into consideration the social effects resulting from it, mainly because the Auditor Expert is a justice assistant. An empiric research, with a specific questionnaire applied to judges of the civil courts that belong to the great ABC area this project has tried to highlight the fairness among the procedures. They are adopted by using the structure, the veracity through the technical and scientifical knowledge over facts capable of providing to the judge the elements of conviction. So, he can decide with a higher degree of accuracy due to the Audit Expert Report effectiveness. Such a report, attached to the court records, allows the magistrate the knowledge of the facts, which he would hardly have in hands, if it were any other way i.e. to use it as a support tool for taking decisions whenever an enterprise is part of a process of Forced Agreement or Bankruptcy. Based on the answers the final conclusion is reached and becomes evident that the Audit Expert contributes a lot to the magistrate while taking decisions in specific processes of Forced Agreement and Bankruptcy civil courts.
No Brasil o instituto da Fal??ncia e Concordata abrange todos os tipos de entidades produtivas, quer seja em forma de sociedade coletiva ou de firma individual, conforme determinada no Decreto-Lei n?? 7.661, de 21 de junho de 1945. A empresa sobrevive essencialmente por meio do mecanismo de cr??dito, que ?? uma de suas caracter??sticas , pois participa diretamente da atividade econ??mica da coletividade. Seja por um desequil??brio financeiro ou por motivos comuns ao mercado, inclusive com o advento da globaliza????o a concorr??ncia torna-se acirrada, a compet??ncia e o planejamento empresarial, s??o fatores fundamentais ao desempenho da administra????o, poder?? essa empresa ter resultados insatisfat??rios. Consequentemente, mesmo mediante um plano de recupera????o da empresa complicada ?? a realidade, pois neste momento muitas j?? est??o expostas ?? insolv??ncia. Mediante esta realidade o juiz designar?? profissionais habilitados para demonstrarem as particularidades financeiras da empresa, no intuito de valer os direitos e deveres dos envolvidos. A ci??ncia cont??bil por possuir diversas especialidades e sendo uma delas a PER??CIA CONT??BIL, ?? utilizada como uma das ferramentas para dirimir situa????es em que existem controv??rsias. Ao executar-se uma Per??cia Cont??bil, deve-se levar em considera????o os efeitos sociais dela decorrentes, principalmente por se tratar o Perito Cont??bil de um auxiliar da justi??a. Atrav??s de pesquisa emp??rica, com aplica????o de question??rio espec??fico para os juizes dos F??runs C??veis da regi??o do grande ABC, o presente trabalho procurou evidenciar a equidade entre os procedimentos adotados por meio de estrutura????o, da verdade atrav??s de conhecimentos t??cnicos e cient??ficos, sobre fatos capazes de fornecer ao julgador elementos de convic????o para que ele possa decidir com maior propriedade, atrav??s da materializa????o do Laudo Pericial Cont??bil. Elemento este que, juntado aos autos, permite ao magistrado o conhecimento de fatos de que de outra forma dificilmente teria em m??os, ou seja, utiliz??-lo como ferramenta de suporte ?? tomada de decis??es, quando uma empresa encontra-se relacionada a um processo de Fal??ncia ou Concordatas. Mediante as respostas obtidas chegou-se ?? conclus??o de que a Per??cia Cont??bil muito tem contribu??do com os magistrados quando da tomada de decis??es, em se tratando de processos espec??ficos de Fal??ncias e Concordatas das Varas C??veis da Regi??o do Grande ABC.

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33

Вакарчук, В. В., and О. О. Оголь. "Інтелектуальна власність: питання аудиту та судово-бухгалтерської експертизи." Thesis, Сумський державний університет, 2016. http://essuir.sumdu.edu.ua/handle/123456789/50410.

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Останнім часом, в економіці провідних західних країн значних темпів набувають нематеріальні активи, як основні ресурси додаткової вартості підприємства. Тому, з боку власників, інвесторів, кредиторів є зацікавленість до цих активів та вони потребують об’єктивного, незалежного підтвердження правової захищеності наявності цих активів, їх можливості генерувати майбутні економічні вигоди. Отже питання бухгалтерської експертизи та аудиту нематеріальних активів на сьогодні є досить вагомим та потребує подальших досліджень.

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34

Fernandes, Waldemar. "A proposta da nova lei de fal??ncias e os efeitos na atividade pericial cont??bil." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2004. http://132.0.0.61:8080/tede/handle/tede/642.

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The present research aims at identifying and analyzing the characteristics of the new Bankruptcy Law which shall produce significant effects to the forensic accounting activity. First, definitions and concepts about expertise and accounting expertise are presented, followed by a description of the historical evolution of the Accounting Expertise in Brazil, from 'The Opening of the Harbors' in 1808 to present days. Then, it is presented the international references about bankruptcy legislation in three developed countries (The United States, Germany and France) and in two developing countries (Argentina and Mexico), identifying the pertinent similarities among them on the accounting expert job and the Brazilian bankrupt rules. Next a discussion on the published articles in the national press, since 2002, about the project of the new Bankruptcy Law, still to be approved in the National Congress, has been carried out. It is followed by reports about the concordats, bankruptcies and bankrupt crimes according to the current Bankruptcy Legislation. In relation to the new Bankruptcy Law, first, an analysis about the Bill No. 4.376/93 approved by the Federal Congress in October 15, 2003 is presented, followed by the analysis of the project that has replaced it in the Senate, named Bill of the Congress No 71 (Substitutive) of 2003, identifying, in both text, not clear and technically precise items that express unfavorable characteristics that shall produce significant effects to the accounting expert activity. Moreover, for the results of these analyses to become more significant, and to reach the proposed aim of this research, the opinions of the accounting experts, specially related to Bankruptcy and concordats were heard and considered, aiming at gathering data about the characteristics of the new Bankruptcy Law, that shall cause impact on the accounting expert activity. In this sense, the methodological approach used in the present research is characterized, concerning type, as a descriptive research; concerning strategy, it is characterized as an indirect documental field research and bibliographic research in texts which provide support to achieve the proposed aim. The research was carried out with the accounting experts listed in the database of the Associa????o dos Peritos Judiciais do Estado de S??o Paulo (APEJESP)'s site of 2004, February. 50% of the sample was randomly selected, but 18 subjects of the sample returned the questionnaires. The answers were analyzed according to the descriptive statistics, using frequency charts. Through the analysis, it was concluded that the legal items in the project of the new Bankruptcy Law, in a not consistent and favorable way, shall produce significant effects in the accounting expert activity.
O presente trabalho tem por objetivo identificar e analisar as caracter??sticas contidas na nova Lei de Fal??ncias que poder??o produzir efeitos significativos na atividade pericial cont??bil. Inicialmente s??o apresentadas as defini????es e conceitua????es de per??cia e de per??cia cont??bil, seguindo-se com uma descri????o da evolu????o hist??rica da Per??cia Cont??bil no Brasil, abrangendo o per??odo desde a Abertura dos Portos em 1808 at?? os dias atuais. Na seq????ncia apresentam-se as refer??ncias internacionais sobre legisla????o de fal??ncias de tr??s pa??ses desenvolvidos (Estados Unidos, Alemanha e Fran??a) e de dois pa??ses em desenvolvimento (Argentina e M??xico), identificando-se as semelhan??as pertinentes ao trabalho pericial cont??bil entre eles e o regime falimentar brasileiro. Efetua-se tamb??m uma abordagem sobre as mat??rias publicadas pela imprensa nacional, a partir de 2002, acerca do projeto da Nova Lei de Fal??ncias, ainda em discuss??o no Congresso Nacional. Segue-se com relatos sobre as concordatas, fal??ncias e crimes falimentares, consoante a legisla????o de fal??ncias ainda em vig??ncia no pa??s. A respeito do projeto da nova Lei de Fal??ncias, apresenta-se num primeiro momento uma an??lise sobre o Projeto de Lei n?? 4.376/93 aprovado pela C??mara Federal em 15 de outubro de 2003, seguindo-se com an??lise do projeto que o substituiu no Senado, designado de Projeto de Lei da C??mara n?? 71 (Substitutivo), de 2003, identificando-se em ambos os textos dispositivos n??o claros e tecnicamente precisos que expressam caracter??sticas desfavor??veis que poder??o produzir efeitos significativos na atividade pericial cont??bil. Entretanto, para que os resultados dessas an??lises se tornassem ainda mais significativos, e para atingir o objetivo proposto no trabalho, buscou-se as opini??es de profissionais atuantes na ??rea de per??cia cont??bil, especialmente ??s relacionadas com fal??ncias e concordatas, com o fito de reunir dados sobre as caracter??sticas da nova lei de fal??ncias que poder??o impactar a atividade pericial cont??bil. Neste sentido, a abordagem metodol??gica adotada no presente estudo caracteriza-se, quanto ao tipo, como uma pesquisa descritiva; quanto a estrat??gia, caracteriza-se como uma pesquisa de campo, documental indireta e bibliogr??fica em textos que servem de apoio para atingir o objetivo proposto. A pesquisa recaiu sobre a popula????o de peritos contadores cadastrados no banco de dados do s??tio da Associa????o dos Peritos Judiciais do Estado de S??o Paulo (APEJESP), em fevereiro de 2004, os quais 50% (cinq??enta por cento) deles foram selecionados atrav??s de amostragem aleat??ria, sedo que 18 (dezoito) sujeitos da amostra deram retorno dos question??rios enviados. Mediante as respostas obtidas e em conformidade com o plano de an??lise dos dados, o presente trabalho de pesquisa usou a estat??stica descritiva para analisar os dados, utilizando-se de tabelas de freq????ncia, sendo ent??o poss??vel concluir que os dispositivos legais contidos no projeto da nova lei de fal??ncias, de maneira n??o consistente e favor??vel, poder??o produzir efeitos significativos na atividade pericial cont??bil.

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Cruz, Marcos Antonio Oliveira da Cruz. "O ensino de perícia em cursos de ciências contábeis de instituições de ensino superior da região norte do Brasil." Universidade do Vale do Rio dos Sinos, 2017. http://www.repositorio.jesuita.org.br/handle/UNISINOS/6971.

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O objetivo geral desse estudo foi descrever características da disciplina de perícia ministrada em cursos de Ciências Contábeis de Instituições de Ensino Superior da Região Norte do Brasil.A população do estudo é formada por 99 (noventa e nove) cursos e a amostra é composta por 45 (quarenta e cinco) cursos. Trata-se de uma pesquisa aplicada quanto à sua natureza, com abordagem predominantemente qualitativa, descritiva quanto ao seu objetivo e documental no que tange ao procedimento técnico. Foram examinadas características como: denominações da disciplina; conteúdos programáticos; metodologias de ensino (estratégias didáticas); metodologias de avaliação do aprendizado; carga horária e semestre de oferta da disciplina. Constatou-se que a disciplina de perícia é ministrada em todos os cursos das IES da amostra, predominando conteúdos relacionados com perícia contábil e arbitragem; há uma prevalência do uso de aulas expositivas, trabalhos em grupo e/ou individual e seminários como estratégias didáticas; o mesmo ocorrendo com o uso de provas descritivas e/ou objetivas, assiduidade e trabalhos individuais e/ou em grupos para a avaliação da aprendizagem dos alunos; a carga horária destinada para o ensino da disciplina varia entre 51 e 80 h-a; e em geral é ministrada no 7º ou 8º semestre, ou seja, entre o penúltimo e último semestres do curso.
The general objective of this study was to describe the characteristics of Forensic Accounting discipline taught in a sample of 45 (forty five) HEI Accounting Courses in the North Region in Brazil. It is an applied research in nature, mainly qualitative approached research, descriptive in its objective and documental concerning the technical procedure. Some characteristics were examined, as follows: discipline denominations, programs contents, teaching methodologies (didactic strategies), learning evaluation methodologies, academic load and discipline’s offering semester. It was known that the Forensic Accounting discipline is taught in all the HEI’s courses in the sample, being predominant contents covering forensic accounting and arbitration; there is a prevalence in the use of expositive classes, group and/or individual works and seminars as didactic strategies, occurring the same with descriptive and/or objective evaluations, attendance and group and/or individual work to the students’ learning evaluation; the academic load dedicated to the discipline’s teaching varies from 51 to 80 hours of class and it is generally taught in the seventh or eighth semesters, i.e., between the course’s second-to-last and the last semester.

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Oliveira, Álan Teixeira de. "A relação entre o tipo penal e a prova pericial contábil: evidências nos laudos contábeis da perícia criminal federal sobre o crime de apropriação indébita previdenciária." Universidade de São Paulo, 2012. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-11072012-164606/.

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A prova pericial tem destaque especial em nosso ordenamento jurídico denotando sua importância para o deslinde de controvérsias que exigem um conhecimento técnico especializado. Na área contábil, especificamente no contexto dos crimes previdenciários, a prova pericial tem função relevante para a materialização de crimes desta natureza. Para tanto, parte-se do princípio que, para cada tipo penal, um conjunto distinto e específico de exames periciais é necessário para sua materialização. No entanto, em 10 de março de 2008, o Supremo Tribunal Federal - STF apresentou novo entendimento doutrinário sobre o crime de apropriação indébita previdenciária (art. 168A do Código Penal brasileiro), considerando-o como material, e não como formal, conforme era o entendimento majoritário até então. Dessa forma, o propósito deste estudo é o de investigar a tese defendida de que se houver variação no próprio tipo penal, haverá também variação no conjunto dos exames periciais que comprovam sua materialidade, no caso, a variação ocorrida no conjunto de exames periciais contábeis realizados pela perícia criminal federal para materialização do crime de apropriação indébita previdenciária depois da decisão do Supremo Tribunal Federal em março de 2008. A pesquisa empírica foi realizada num total de 72 laudos contábeis emitidos pela criminalística da Polícia Federal no período de junho de 2006 a dezembro de 2010, referentes ao crime de apropriação indébita previdenciária, para verificar a natureza das provas utilizadas e o conjunto de exames periciais realizados, antes e depois da decisão do STF. Como resultado, pôde-se verificar uma quantidade ligeiramente superior de exames periciais realizados no período após a decisão do STF. Assim, se pode concluir que a decisão do STF, que modificou o entendimento deste tipo penal, considerando-o não como crime formal, mas como omissivo material, provocou alteração também no conjunto probatório desse tipo por meio dos exames periciais contábeis realizados nos laudos emitidos pela perícia criminal federal, confirmandose a tese defendida nesta pesquisa.
The forensic evidence has special prominence in our legal system denoting its importance to solve ongoing disputes that require technical expertise. In the accounting field, most specifically involving social security issues, the forensic evidence plays a relevant role to the materialization of such crimes. Thus, it is assumed that for the materialization of a distinct criminal offense is required a set of specific and distinguished forensic accounting exams. However, the doctrine and jurisprudence over the crime of social security misappropriation (Article 168A of the Brazilian Penal Code) have been affected by the Brazilian Supreme Court (STF) decision on March 10th, 2008 ruling it no longer as formal crime but a material crime. Thus, the purpose of this study is to investigate whether a change in the criminal offense type would imply a change in the set of forensic accounting exams necessary to prove its materiality, in this case social security misappropriation in the light of Brazilian Supreme Court rulings after March 10th, 2008. An empirical research was conducted using 72 forensic accounting reports involving Social Security Misappropriation Crime, which were issued by the Brazilian Federal Police Accounting Experts from June 2006 to December 2010, in order to determine whether the nature of the evidence and the set of the necessary forensic exams had been affected after STF new rulings. As a result it was noted a slightly higher number of forensic accounting exams on the subject matter after such rulings. Therefore this study, confirming the proposed thesis, lead to the conclusion that the change in the criminal offense type due to the new STF understandings on the matter have affected the total set of evidence and forensic accounting exams necessary to prove Social Security Misappropriation Crime.

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Chui, Lawrence. "An Experimental Examination of the Effects of Fraud Specialist and Audit Mindsets on Fraud Risk Assessments and on the Development of Fraud-Related Problem Representations." Thesis, University of North Texas, 2010. https://digital.library.unt.edu/ark:/67531/metadc30447/.

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Fraud risk assessment is an important audit process that has a direct impact on the effectiveness of auditors' fraud detection in an audit. However, prior literature has shown that auditors are generally poor at assessing fraud risk. The Public Company Accounting Oversight Board (PCAOB) suggests that auditors may improve their fraud risk assessment performance by adopting a fraud specialist mindset. A fraud specialist mindset is a special way of thinking about accounting records. While auditors think about the company's recorded transactions in terms of the availability of supporting documentations and the authenticity of the audit trail, fraud specialists think instead of accounting records in terms of the authenticity of the events and activities that are behind the reported transactions. Currently there is no study that has examined the effects of the fraud specialist mindset on auditors' fraud risk assessment performance. In addition, although recent studies have found that fraud specialists are more sensitive than auditors in discerning fraud risk factors in situation where a high level of fraud risk is present, it remains unclear whether the same can be said for situation where the risk of fraud is low. Thus, the purpose of my dissertation is to examine the effects of fraud specialist and audit mindsets on fraud risk assessment performance. In addition, I examined such effects on fraud risk assessment performance in both high and low fraud risk conditions. The contributions of my dissertation include being the first to experimentally examine how different mindsets impact fraud-related judgment. The results of my study have the potential to help address the PCAOB's desire to improve auditors' fraud risk assessment performance though the adoption of the fraud specialist mindset. In addition, my study contributes to the literature by exploring fraud-related problem representation as a possible mediator of mindset on fraud risk assessment performance. I executed my dissertation by conducting an experiment in which mindset (fraud specialist or audit) was induced prior to the completion of an audit case (high or low in fraud risk). A total of 85 senior-level accounting students enrolled in two separate auditing classes participated in my study. The results from my experimental provide empirical support that it is possible to improve auditors' fraud risk assessment through adapting the fraud specialist mindset. My study also provides preliminary evidence that individuals with the fraud specialist mindset developed different problem representations than those with the audit mindset.

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Henrique, Marcelo Rabelo. "An??lise das condi????es de ensino de per??cia cont??bil em cursos de Ci??ncias Cont??beis na Grande S??o Paulo." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2008. http://132.0.0.61:8080/tede/handle/tede/429.

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Forensic Accounting is an option of professional career for future Accountants. It was determined by the Brazilian Resolution CNE/ CES N. 1012004 that the accounting students should be able to interact with the real context. Therefore, the courses should offer qualified professors to teach all the disciplines from the Accounting Course, and Forensic Accounting is also included. Considering this context, the aim of this research was to identify and analyze the teaching conditions of how the discipline Forensic Accounting is taught in Accounting Courses in S??o Paulo city. It was analyzed the teaching conditions and obtained the perceptions from coordinators of the courses concerning Forensic Accounting in two different groups: the first grouped 7 out of the 10 best ranked Accounting courses, according to ENADE 2006 - a Brazilian test that aims to analyze the teaching conditions at Brazilian Universities - and the second grouped 10 random courses, chosen because of accessibility. Some research techniques were applied in this work, as the bibliographical, documental, the analysis of content to evaluate the obtained description of the disciplines, as well as the combination of descriptive statistics and multidimensional scaling for the data collected through questionnaires. The analysis of the descriptions showed that the best ranked courses give more attention to all the content in the description, to the variation in the teaching strategies, to specific blocks of content and to the range of evaluation criteria. The analysis of the coordinators from the other universities indicated that, in such universities, there is a more constant change of course coordinators and an agreement that the offered contents are related to the aims of the course. The results obtained from the questionnaires showed that, within each university, the subjects from 3 of the best ranked universities and from 3 of the other random universities have similar views relating the dimensions "general aspects of the disciplines" and "extra activities". However, there is no agreement between the 2 distinct groups and the dimensions. It was also verified that the subjects classified into the categories "professor" and "coordinator" have different views concerning the already mentioned "general aspects of the disciplines" and "extra activities".
A per??cia cont??bil ?? uma op????o de atua????o profissional para os futuros contadores. A resolu????o CNE/CES N. 10/2004, determinou que os cursos de Ci??ncias Cont??beis devem formar profissionais aptos a interagir com o contexto atual, o que requer boas condi????es de ensino e professores qualificados nas disciplinas e conte??dos, inclusive per??cia cont??bil. Assim, o objetivo geral desta pesquisa foi identificar e analisar as condi????es de ensino de per??cia cont??bil em cursos de Ci??ncias Cont??beis na grande S??o Paulo. Foram analisadas as condi????es de ensino e obtidas as percep????es de coordenadores de cursos e professores de Per??cia Cont??bil em dois grupos de cursos: o 1??. com 7 dos 10 melhores classificados pelo ENADE de 2006, e o 2??. com 10 cursos escolhidos por acessibilidade. Foram usadas t??cnicas de pesquisa bibliogr??fica, documental, an??lise de conte??do para avalia????o dos programas de disciplina obtidos, al??m de estat??stica descritiva combinada o escalonamento multidimensional para os dados coletados com os question??rios. A an??lise dos programas revelou maiores preocupa????es e cuidados do grupo das melhores IES em rela????o a: completude do programa, varia????o nas estrat??gias de ensino, ??nfase em determinados grupos de conte??dos, e variedade nos crit??rios de avalia????o. A an??lise das percep????es dos respondentes indicou para as demais IES: maior rotatividade dos coordenadores dos cursos, e maior concord??ncia de que os conte??dos oferecidos est??o relacionados aos objetivos do curso. Os resultados obtidos com as assertivas indicaram que os sujeitos de tr??s das melhores IES e de tr??s das demais IES t??m, ao n??vel de cada uma, opini??es semelhantes quanto ??s dimens??es denominadas "aspectos gerais da disciplina" e "atividades complementares", embora n??o haja concord??ncia ao n??vel dos grupos de IES e das dimens??es. Os sujeitos das IES restantes separados nas categorias "professor" e "coordenador" revelaram possuir opini??es distintas em rela????o aos mesmos "aspectos gerais da disciplina" e "atividades complementares".

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Munhão, Eder Eugênio. "Conformidade de laudos periciais elaborados por peritos contábeis da comarca de Tangará da Serra, MT." Universidade do Vale do Rio dos Sinos, 2013. http://www.repositorio.jesuita.org.br/handle/UNISINOS/3017.

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Este estudo objetivou examinar a conformidade de laudos periciais elaborados por peritos contábeis da Comarca de Tangará da Serra, MT. Trata-se de uma pesquisa aplicada, na medida em que foi desenvolvida para responder um problema específico, tendo abordagem quali-quantitativa, pois a resposta ao problema deu-se por meios quantitativos e com análises qualitativas. Quanto ao objetivo a pesquisa se enquadra como descritiva, já que os dados obtidos foram objeto de análise descritiva no capítulo destinado à análise; e documental, pois foram utilizados laudos periciais e sentenças exaradas por juízes em relação a uma amostra de processos compreendidos no período de 2006 a 2010. Os dados obtidos permitiram considerar que a atuação dos peritos foi adequada, na medida em que estes se pautaram nos preceitos normativos para a confecção de seus laudos; que a utilização dos laudos pelos juízes foi muito satisfatória, servindo de base para estes fundamentarem suas decisões; e que foi possível perceber proximidade entre a perícia contábil e a teoria de ação comunicativa de Habermas, já que a perícia é uma ferramenta que age socialmente para esclarecer e oferecer fundamentos técnicos na solução de litígios.
This study aimed to assess the compliance of forensic reports prepared by accounting experts of the judicial district of Tangará da Serra, MT. It was used an applied research methodology, once it has been developed to address a specific problem, and a quali-quantitative approach, once the answer to the problem was found by quantitative and qualitative means analysis. Regarding the research objective, it qualifies as descriptive, once the obtained data were subject to descriptive analysis in the chapter regarding the analysis; and documentary, once it was used forensic reports and sentences by judges from a sample of cases within a period from 2006 to 2010. The obtained data showed that the experts work was adequate, once they have made their reports based on normative precepts; the use of their reports by the judges was very satisfactory, providing the basis for their decisions; and it was possible to see the closeness between forensic accounting and the theory of communicative action of Habermas, once the forensic report is a tool that socially acts to clarify and provide technical basis for resolving disputes.

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Piccolo, Erasmo Aparecido. "Procedimentos periciais em processos c??veis de opera????es de cheque especial na regi??o de Bauru-SP." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2012. http://132.0.0.61:8080/tede/handle/tede/506.

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The court appointed expertise in the judicial exerts an important social function, to assist the court with explanations of technical and / or scientific, helping make decisions in the course of civil proceedings. This requires that the work of the expert, the expert report materialized accounting, is quality. The number of lawsuits related to financial institutions leads the top of the list of the Courts of Justice, which provided the opportunity to investigate the performance of professional experts in this environment. The eim of this study was to investigate the procedures used by experts appointed by the judges in the region of Bauru-SP in civil operations with overdraft. The research is descriptive, qualitative and documentary analysis. The raised the necessary procedures to work in the literature and expert in the rules of the CFC - Federal Accounting Council. In the sequel, began the field research, in an exploratory way, through the analysis documents obtained from six cases to civil courts in the region of Bauru-SP, in which we investigated the performanced of experts and sentences handed down by judges. The assessment was made by triangulation of existing procedures in the literature and in the CFC rules with the reports of the experts, accountants, administrators and economists, with the sentences handed down by judges. The model developed allowed gouge the quality of expert advice through compliance procedures and expert Degree Award of Use - GUL - by judges, with the use of keywords. The results showed that the accounting expertise is required in civil operations with overdraft and also the studies analyzed are good quality. It was found that increasing the quality and/or compliance with existing procedures in the literature and in the CFC rules are reflected in the GUL, causing its increase. The research revealed that the higher the quality of forensic work, the greater its use in their sentencing judges
A per??cia cont??bil no ??mbito judicial exerce uma fun????o social relevante, ao auxiliar o juiz com esclarecimentos de natureza t??cnica e / ou cient??fica, ajudando-o tomar decis??es no curso do processo civil. Isso requer que o trabalho do perito, materializado no laudo pericial cont??bil, seja de qualidade. A quantidade de a????es judiciais relacionadas ??s institui????es financeiras lidera o topo da lista dos Tribunais de Justi??a, o que ofereceu a oportunidade para investigar a atua????o profissional dos peritos neste ambiente. O objetivo do estudo foi investigar os procedimentos adotados por peritos nomeados pelos ju??zes na regi??o de Bauru-SP em processos c??veis de opera????es com cheque especial. A pesquisa ?? descritiva, qualitativa e com an??lise documental. Foram levantados os procedimentos necess??rios ao trabalho pericial existentes na literatura e nas normas do CFC - Conselho Federal de Contabilidade. Na sequencia, iniciou-se a pesquisa de campo, de forma explorat??ria, por meio da an??lise documental de seis processos obtidos junto ??s varas c??veis da regi??o de Bauru-SP, nos quais foram investigadas as atua????es dos peritos e as senten??as proferidas pelos ju??zes. A aprecia????o se deu pela triangula????o dos procedimentos existentes na literatura e nas normas do CFC com os laudos dos peritos, contadores, administradores e economistas, com as senten??as proferidas pelos ju??zes. O modelo elaborado permitiu aferir a qualidade do laudo pericial por meio do cumprimento dos procedimentos periciais e o Grau de Utiliza????o do Laudo - GUL - pelos ju??zes, com o uso de palavras-chave. Os resultados evidenciaram que a per??cia cont??bil ?? necess??ria nos processos c??veis de opera????es com cheque especial e, ainda, os trabalhos analisados s??o de boa qualidade. Constatou-se que o aumento da qualidade e/ou a concord??ncia dos procedimentos existentes na literatura e nas normas do CFC refletem-se no GUL, provocando seu aumento. A pesquisa revelou que, quanto maior a qualidade do trabalho pericial, maior a sua utiliza????o nas senten??as proferidas pelos ju??zes

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Slot, Janneke. "An evaluation of the forensic accountant's role in criminal law proceedings / by J. Slot." Thesis, North-West University, 2013. http://hdl.handle.net/10394/9839.

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Forensic accountants are occasionally called upon to assist in criminal law proceedings. The role of the forensic accountant in such proceedings is usually determined during the engagement of the forensic investigation to assist in the matter under investigation. During such investigations, various investigation techniques may be utilised by the forensic accountant in order to convey the facts and findings of the forensic investigation in a written report, drafted by the forensic accountant. When criminal prosecutions are instituted and the forensic accountant is called upon to act as an expert witness, such evidence is mostly based on the findings of the written report. Thus, in giving evidence, the forensic accountant must ensure that the testimony and evidence will be admissible in court and that the forensic accountant is found to be a credible witness. Although there are various legal standards that the forensic accountant must adhere to, the ICFP, which is the South African regulatory body for commercial forensic practitioners, is still in its infancy and has as yet not set any standards with which forensic accountants must comply with when assisting in criminal investigations or drafting written reports. The objective of this study is to highlight the role of the forensic accountant in criminal law proceedings. This objective is reached by clarification of the following: • the difference between a forensic accountant and an auditor; • the techniques available to the forensic accountant when conducting a forensic investigation; • the standards with which a forensic accountant‘s report should comply; and • the forensic accountant‘s role in testimony. The study illustrates the difference between a forensic accountant and an auditor and suggests a definition for a forensic accountant. The study furthermore explores various techniques that the forensic accountant may utilise during the investigation. The study also analyses the legal standards with which a forensic accountant must comply in order to ensure the admissibility of the written report and its findings. In order to achieve this, international regulatory standards applicable to forensic accountants are analysed and discussed. Finally, the role of the forensic accountant in court proceedings is examined. The illustrations in this study will be helpful in determining standards that could be implemented in South Africa to guide forensic accountants in their role in criminal law proceedings.
Thesis (MCom (Forensic accountancy))--North-West University, Potchefstroom Campus, 2013.

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Oliveira, Alan Teixeira de. "Proposta metodológica de perícia contábil para o crime de apropriação indébita previdenciária." reponame:Repositório Institucional do FGV, 2012. http://hdl.handle.net/10438/10201.

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No decorrer dos últimos anos vêm ocorrendo uma demanda crescente da utilização de serviços periciais nos mais diversos campos. No campo contábil, especificamente no contexto dos crimes previdenciários, a gama de serviços periciais contábeis prestados às lides forenses aumenta a cada dia que passa. Este estudo trata da perícia contábil como meio de prova para materialização do crime de apropriação indébita previdenciária. O desenvolvimento do tema foi efetuado a partir da pesquisa efetuada por Oliveira (2012), que comprovou a relação existente entre tipo penal e a prova pericial contábil, bem como de interpretações da legislação pertinente, no caso, a Constituição da República Federativa do Brasil, Código Penal, Código do Processo Penal e Normas Brasileiras de Contabilidade aplicáveis à perícia. Esta dissertação teve por objetivo a proposição de metodologia para realização de exames periciais que visam a comprovação do cometimento do crime de apropriação indébita previdenciária. A pesquisa empírica foi realizada num total de 79 laudos contábeis emitidos pela criminalística da Polícia Federal no período de junho de 2006 a junho de 2011, envolvendo os exames periciais sobre o crime de apropriação indébita previdenciária, para verificar a natureza das provas utilizadas nestes exames, e, por conseguinte, reunir o conjunto probatório utilizado. Como resultado da pesquisa realizada, foi apresentada uma metodologia para realização de exames periciais contendo o conjunto probatório considerado essencial para a materialização do crime de apropriação indébita previdenciária.
Over the last few years have been experiencing a growing demand the use of expert services in various fields. In the accounting field, specifically in the context of social security crimes, the range of forensic accounting services provided to forensic labors increases with each passing day. This study deals with accounting expertise as evidence for materialization the crime of social security misappropriation. The development of the theme was made based on the research conducted by Oliveira (2012), who proved the link between a distinct criminal offense and its set of specific and distinguished forensic accounting exams, as well as from interpretations of the relevant legislation in the case, the Constitution of the Federative Republic of Brazil, the Criminal Code, the Criminal Procedure Code and Brazilian Accounting Standards applied to forensic accounting. Thus, the purpose of this study aimed to propose a methodology for conducting forensic accounting exams aimed at materializing the crime of social security misappropriation. An empirical research was conducted using 79 forensic accounting reports involving Social Security Misappropriation Crime, which were issued by the Brazilian Federal Police Accounting Experts from June 2006 to June 2011, in order to determine the nature of the evidence used in these reports, and therefore the set of probing forensic accounting exams. As a result of the survey it was presented methodology for conducting forensic accounting exams including a total set of evidence considered essential for the materialization of the social security misappropriation crime.

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Oberholzer, Corne. "Quality management in forensic accounting." Diss., 2002. http://hdl.handle.net/2263/28494.

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The discipline of forensic accounting in South Africa suffers from a lack of professional standards and regulation. The hypothesis of the study is that this has contributed to poor quality of service delivery and, consequently, a lack of credibility. The purpose of the research was to test the hypothesis, identify the drivers of quality, and develop a model for the management of service quality in a forensic practice. Empirical research confirmed the hypothesis. The proposed quality model incorporates the research results and best practice in quality management in professional services firms. A strategy is suggested for the implementation and integration of the model, using a broad Total Quality Management framework. Macro-environmental forces, such as regulatory, public and legal pressure on the auditing profession, to assume responsibility for fraud detection in financial reporting, are discussed. The need for a tailored regulatory framework for the discipline in South Africa is emphasised.
Dissertation (MBA)--University of Pretoria, 2004.
Gordon Institute of Business Science (GIBS)
MBA
Unrestricted

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LIN, HSIU-CHEN, and 林秀真. "Forensic Accounting and Litigation Support." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/n8r374.

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碩士
國立臺北大學
會計學系
106
Economic crimes and financial fraud are coming increasingly and diversified in recent years. In the process of survey and investigation, the assistance from forensic accountants is crucial to related persons in charge, prosecutors and judges compared to that from legal professionals. This research proves the functions of forensic accounting regarding to investigative accounting and litigation support are able to make up the deficiency of judicial professionals in the areas of accounting and auditing while at the same time speed up the investigation of fraudulent cases. Accordingly, this research studied several fraudulent cases along with a case study of the company A, a fraud case I handled with in person to uncover all difficulties in the process of investigation and prove the feasibility of forensic accounting in the practice. The conclusion and suggestions here are able to aspire more to join the sector of forensic accounting and facilitate efficient investigation in court. Moreover, if accountants are trusted with the financial information verification in lawsuits, the period of litigation will shorten and the efficiency of litigation enhanced.

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Chen, Hung-Jen, and 陳虹任. "An Exploratory Study on Forensic Accounting." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/14900092643551379625.

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碩士
國立臺灣大學
會計學研究所
94
Motivated by the recent government policies, this thesis aims to document the historical development and content of forensic accounting. Forensic accounting can be traced back to as early as the 13th century. Review of the extant literature indicates that forensic accounting encompasses investigative accounting and litigation support. Forensic accounting differs from financial statement auditing. Forensic accounting has developed rapidly recently in several countries including the United States, Australia, and Canada, probably due to the occurrences of economic crime, accounting scandals, and terrorists’ actions. This thesis also identifies critical factors in the development of forensic accounting from the perspectives of demand and supply of forensic accounting. Finally, this thesis conducts a questionnaire survey with academics and practitioners from industry and CPA firms as respondents. The results indicate that the level of knowledge about forensic accounting is low, and education is urgently necessary if the government is determined to promote forensic accounting.

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CHEN, CHI-AHSIN, and 陳嘉欣. "Corporate Embezzlement—From Forensic Accounting Perspectives." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/w496m7.

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碩士
逢甲大學
財經法律研究所
107
The definition of economic crime has not yet defined, using the legal activities and the economic activities allowed by economic transactions, abusing the principle of honesty and credit that relies on the economic order, and violating all relevant laws directly or indirectly regulating economic activities. It is enough to endanger normal economic activities and interfere with the order of economic activities, and even destroy property crimes or profit crimes of the overall economic structure. Due to social and economic development, economic crime cases should not be attached to the crime standard of economic crimes, as long as it is a criminal activity that can harm normal economic activities and interfere with economic activity order, or even destroy the overall economic structure, or fail to reach the victim. The number of persons or the amount of the legal benefit of the victim, but the scope of the violation may be expanded, should be recognized as an economic crime.

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47

Moreira, Nuno Ricardo de Oliveira. "A forensic accounting em Portugal : evidências empíricas." Master's thesis, 2010. http://hdl.handle.net/1822/10948.

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Dissertação de mestrado em Contabilidade
A fraude é uma realidade da vida das empresas, nomeadamente a fraude ocupacional. As instituições e a sociedade tendem a atribuir a responsabilidade da sua detecção e prevenção aos auditores, mesmo quando estes não estão em condições de desempenhar essas funções. Esse audit expectation gap exige repensar a auditoria, externa e interna. Na perspectiva de superar muitas das dificuldades resultantes do gap procedemos à análise da Forensic Accounting, no seu estado da arte teórico e nas práticas profissionais a que dá lugar. Reconhecida a maior relevância da Forensic Accounting na detecção e prevenção da fraude urge saber qual a sua existência em Portugal. Constatando-se que a legislação, as práticas educativas e as instituições em Portugal não reconhecem a Forensic Accounting, procuramos saber se ela tem, na prática, alguma realidade em Portugal. Para tal estudámos as competências, os conhecimentos e as acções dos auditores internos, dos administradores de insolvência e da Polícia Judiciária recorrendo a um inquérito, para os dois primeiros grupos, e a uma entrevista estruturada, para o restante. A análise quantificada das respostas permite-nos concluir, de forma detalhada e específica para cada um dos grupos, que em Portugal é desenvolvido trabalho que pode ser enquadrado no âmbito da Forensic Accounting.
Fraud is a fact of corporate life, including occupational fraud. Institutions and society tend to assign responsibility for its detection and prevention to the auditors, even when they are not able to perform these functions. This audit expectation gap requires rethinking the audit, external and internal. In order to overcome many of the difficulties resulting from this gap we analyzed the Forensic Accounting in its state of the art theory and professional practice. Recognized the greater importance of Forensic Accounting in detecting and preventing fraud is urgent to know its existence in Portugal. Noting that the legislation, educational practices and institutions in Portugal do not recognize the Forensic Accounting, we have tried to know if it has, in practice, some reality in Portugal. For this purpose, we have studied the skills, knowledge and actions of Internal Auditors, Bankruptcy Trustees and the Criminal Police in Portugal, using a survey for the first two groups, and a structured interview for the rest. A quantitative analysis of responses allows us to conclude, in a detailed and specific approach, to each group, if in Portugal is carried out work that can be seen in the context of Forensic Accounting.

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48

Li, Mei-ling, and 李美玲. "Inquiry From The Forensic Accounting Fraud Investigation." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/00513592309062436782.

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碩士
東吳大學
會計學系
100
Many accounting scandals fraud follow the outbreak of social public investor timid to impact the overall economic and market resources imbalance. Therefore, the frauds after the outbreak of economic catastrophe, finally wake up to face up to the importance of the forensic accounting professional investigators are engaged in corrupt conduct awakening. This is important because the fraud auditor to be a forensic accounting professional cut fraud investigators are, and will be able to fulfill its responsibility, fairness and justice to protect the market, and to assist the investment community away from the imbalance in the relationship of information not to further maintain a stable market order. Accordingly, the subject of international well-known material accounting scandals fraud, to analyze explore from the forensic accounting fraud investigation during from 2002 to 2011, the Japanese Olympus Corp. accounting scandal fraud, identify how the degree of the informatics. The findings of this study are as follows: This study find five characteristics of fraud investigation, as: 1.) The type of fraud is focus on Fraudulent statements, followed by the Corruption type; emphasis in financial pattern; 2.) The operation of the manipulations of the outbreak of fraud, the more false Fictitious Revenues, Conflicts of Interest, Fraudulent Disbursements, Internal/External Documents; 3.) For the fraud period almost more than one year and the range about 1 to 3 years, and the longest is ten years; 4.) The occurred in energy industry, telecommunications, finance ,electronics; 5.) About the fraud perpetrators by Manager and Employee, the more false Manager whom more than two people to perform.

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Chao, Yi-hsuan, and 趙怡宣. "Retrospective and Prospective of Taiwanese Forensic Accounting." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/13269196332687713403.

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碩士
國立雲林科技大學
會計系碩士班
101
Viewing that fraud cases in Taiwan appear all the time, the development of forensic accounting in Taiwan attracts everyone’s eyes. However, the relative forensic accounting of books, academic theories and practices are not as hot as that of other countries. To understand the current development of forensic accounting in Taiwan, we use literature analysis and practical interview methods. The study divides into two parts. First, we deeply understand the nature of fraud and forensic accounting from literatures, journals, and books, and then we interview with CPAs and prosecutors. From this study, we find out that Taiwanese forensic accounting cases are almost transferred to local CPA firms from their oversea branches. Besides, there are few lawsuits entrusted by the jurisdiction systems. On the other hand, prosecutors argue that the government has strong backup to help investigate economic criminal cases, so they would not invite CPA firms to investigate the fraud.

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Yeh, Hui-chen, and 葉惠珍. "Discussion of Importing Forensic Accounting into Public Authorities." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/46crj6.

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碩士
國立中山大學
企業管理學系研究所
103
Taiwan have been incidents a series of financial scandals since 2004. It’s Resulting decline in economic turmoil and international prestige. Although forensic accounting rapid and successful development in the international community. But the Taiwan government because of the government forensic accounting is still a conservative and conformist internal administrative attitude. Currently there is no possible to promote the forensic accounting in the public authoritie. Therefore, this study was hoping to know the possibilities of introducing forensic accounting of the public authoritie. And it is collocation with the measures currently being implemented fraud prevention like audit、internal control、internal audit. An effective government attempts to prevent possible internal fraud. In this study, the cases are public studies to explore objects on Directorate-General of Budget.Accounting and　Statistics, Executive Yuan, R.O.C. Discussion after discovery that although Executive Yuan promote of internal control has some the effectiveness. But it is still happens in public authorities about the case of fraud of human presence. This study suggests that in order to reduce fraud or detect fraud in advance. To prevent the occurrence of emerging fraud, that forensic accountant should be as soon as possible imported into public authorities.

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Dissertations / Theses on the topic 'Forensic accounting'

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