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Journal articles on the topic 'Forensic accounting'
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1
Alhusban, Ahmad Abed Alla, Haitham A. Haloush, Hashem Alshurafat, Jebreel Mohammad Al-Msiedeen, Ali Abdel Mahdi Massadeh, and Rawan J. Alhmoud. "The regulatory structure and governance of forensic accountancy in the emerging market: Challenges and opportunities." Journal of Governance and Regulation 9, no. 4 (2020): 149–61. http://dx.doi.org/10.22495/jgrv9i4art13.
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Forensic accounting is a rather vague term that combines the investigative role with the adversarial role of accountants (Botes & Saadeh, 2018). Jordan lacks regulatory provisions for forensic accountants. Nevertheless, the profession is indirectly exercised in Jordan without giving special legal attention to such job title. Consequently, forensic accounting services are performed with minimal service quality from those who are not specialists in the field. Since forensics accountant involves to assist in legal matters (Arslan, 2020), this research examines the available regulations, standard laws, and codes of conduct that might guide a forensic accountant in performing forensic accounting services in Jordan. Furthermore, this article investigates the applicability of the general rules of contract and tort law in addition to the Companies Act in order to provide adequate protection for forensic accountants in Jordan. As far as the authors are aware, the issue of forensic accounting in Jordan has not been researched comprehensively in a theoretical and institutional fashion before from technical and legal standpoints. This article represents the first attempt to examine the issues arising in this difficult and important subject, and the findings of this research can serve as a prototype for other Arab and developing countries.
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Alhusban, Ahmad Abed Alla, Haitham A. Haloush, Hashem Alshurafat, Jebreel Mohammad Al-Msiedeen, Ali Abdel Mahdi Massadeh, and Rawan J. Alhmoud. "The regulatory structure and governance of forensic accountancy in the emerging market: Challenges and opportunities." Journal of Governance and Regulation 9, no. 4 (2020): 149–61. http://dx.doi.org/10.22495/jgrv9i4art13.
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Forensic accounting is a rather vague term that combines the investigative role with the adversarial role of accountants (Botes & Saadeh, 2018). Jordan lacks regulatory provisions for forensic accountants. Nevertheless, the profession is indirectly exercised in Jordan without giving special legal attention to such job title. Consequently, forensic accounting services are performed with minimal service quality from those who are not specialists in the field. Since forensics accountant involves to assist in legal matters (Arslan, 2020), this research examines the available regulations, standard laws, and codes of conduct that might guide a forensic accountant in performing forensic accounting services in Jordan. Furthermore, this article investigates the applicability of the general rules of contract and tort law in addition to the Companies Act in order to provide adequate protection for forensic accountants in Jordan. As far as the authors are aware, the issue of forensic accounting in Jordan has not been researched comprehensively in a theoretical and institutional fashion before from technical and legal standpoints. This article represents the first attempt to examine the issues arising in this difficult and important subject, and the findings of this research can serve as a prototype for other Arab and developing countries.
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Maria Ismail, Aida, Farah Amylea Azizan, and FadzlinaMohd Fahmi. "Forensic Accountant Skills: An Empirical Investigation in the Malaysian Forensic Accounting Education Curriculum." Journal of Social Sciences Research, SPI 1 (March 16, 2019): 150–58. http://dx.doi.org/10.32861/jssr.spi1.150.158.
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Existing forensic accounting graduates in developing countries that practice the current forensic accounting curriculum showed lack of knowledge, skills and abilities in fraud detection and prevention as compared to graduates in developed countries. The Accounting curricular should provide students with the basic theoretical framework for understanding Audit Investigation, Fraud Examination and Forensic Accounting and, simultaneously, provide students with knowledge and techniques. Currently, Universities do not include suitable syllabus that meet the requirement of forensic accounting firms. Therefore, matching expectations of employers and suitable curricular content for the development of forensic accountant knowledge and skills are crucial. Thus, coverage of forensic accounting syllabus and the quality of forensic accountant practitioner becomes an issue. The objective of this study is to investigate the relationship between forensic accounting course and forensic accountant skills. A total of 96 individuals completed the questionnaire that was used for the analysis adapted mainly from the course outcome of Forensic Accounting and Financial Criminology Master’s degree programme in one of the public universities in Malaysia. The result of this study indicated that auditing courses have no significant relationship towards forensic accountant skills despite having positive relationship, whilst fraud examination courses and forensic accounting courses have significant positive relationship towards forensic accountant skills. The results of this study should aid in setting the future direction and the role of forensic accounting practices and education. Forensic accounting education plays a vital role in preparing forensic accountant for the working world.
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Maria Ismail, Aida, Farah Amylea Azizan, and FadzlinaMohd Fahmi. "Forensic Accountant Skills: An Empirical Investigation in the Malaysian Forensic Accounting Education Curriculum." Journal of Social Sciences Research, Special Issue 5 (December 20, 2019): 1017–25. http://dx.doi.org/10.32861/jssr.spi5.1017.1025.
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Existing forensic accounting graduates in developing countries that practice the current forensic accounting curriculum showed lack of knowledge, skills and abilities in fraud detection and prevention as compared to graduates in developed countries. The Accounting curricular should provide students with the basic theoretical framework for understanding Audit Investigation, Fraud Examination and Forensic Accounting and, simultaneously, provide students with knowledge and techniques. Currently, Universities do not include suitable syllabus that meet the requirement of forensic accounting firms. Therefore, matching expectations of employers and suitable curricular content for the development of forensic accountant knowledge and skills are crucial. Thus, coverage of forensic accounting syllabus and the quality of forensic accountant practitioner becomes an issue. The objective of this study is to investigate the relationship between forensic accounting course and forensic accountant skills. A total of 96 individuals completed the questionnaire that was used for the analysis adapted mainly from the course outcome of Forensic Accounting and Financial Criminology Master’s degree programme in one of the public universities in Malaysia. The result of this study indicated that auditing courses have no significant relationship towards forensic accountant skills despite having positive relationship, whilst fraud examination courses and forensic accounting courses have significant positive relationship towards forensic accountant skills. The results of this study should aid in setting the future direction and the role of forensic accounting practices and education. Forensic accounting education plays a vital role in preparing forensic accountant for the working world.
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Janković, Bojan. "THE ROLE OF ACCOUNTING FORENSICS IN CRIMINAL PROCEEDINGS." Revizor 26, no. 101 (May 4, 2023): 1–9. http://dx.doi.org/10.56362/rev23101001j.
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The lack of quality forensic analysis of financial reports and records, as a result of the lack of forensic accounting experts and implementation framework, is a real problem in combating financial crime. Forensic accounting can serve as a potential tool to combat financial crime and to identify and track cases of financial crime. In criminal proceedings, accounting forensics can have different roles, starting from financial forensics, expert, witness and professional adviser. The aim of this paper is to point out the significant role of accounting forensics in criminal proceedings.
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Dave, Nirali, and Dharini Patel. "FORENSIC ACCOUNTING IN INDIA: AN EXPLORATION OF EDUCATION, PRACTICE, AND CAREER OPPORTUNITIES." Sachetas 2, no. 2 (May 8, 2023): 15–22. http://dx.doi.org/10.55955/220002.
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Forensic accounting gained popularity in India following the Enron, Rajat Gupta, and Satyam cases. Few chartered accounting firms specialize in fraud investigation as a practice area. The big four consulting firms Deloitte, KPMG, PricewaterhouseCoopers, and Ernst & Young control a large portion of this industry. Forensic accounting should be included in the curriculum at undergraduate and postgraduate levels across the country. This will help corporations and governments keep a lid on crime at the outset, writes Shashank Joshi. Forensic accounting is an area where forensic accountant examines financial information to detect and investigate financial fraud. ICAI has incorporated a Certified Course on Forensic Accounting and Fraud Detection for practicing CAs. 40% of the top American accounting firms are expanding their offerings to include fraud and forensics. Many accountants in India lack the expertise and knowledge required to conduct forensic accounting or fraud detection effectively. This course is crucial in India because it ensures that accountants can provide reliable testimony in court and during criminal investigations. Through this course, accountants in India can learn how to apply their accounting, auditing, and investigation skills to spot financial irregularities and gain a thorough understanding of the idea of forensic accounting. CFAPs are qualified individuals with the knowledge to look into cases of fraud, money laundering, and other financial crimes. The primary goal of CFAPs is to close the communication gap between financial data and legal proceedings. They do this by utilizing the most recent tools and technologies. A forensic accounting course may be included as a separate subject in the university curriculum.
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Dewi, Herlina Rahmawati, Mahmudi Mahmudi, and Arienda Sausan Sekardevi. "STUDENT'S ETHICAL JUDGMENT TOWARDS ACCOUNTING FRAUD: DOES FORENSIC ACCOUNTING COURSE MATTER?" Nominal: Barometer Riset Akuntansi dan Manajemen 10, no. 2 (September 29, 2021): 271–92. http://dx.doi.org/10.21831/nominal.v10i2.38878.
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Abstrak: Penilaian Etis Mahasiswa Terhadap Kecurangan Akuntansi. Penelitian ini bertujuan untuk mengetahui pengaruh mata kuliah akuntansi (audit) forensik, status sosial ekonomi, kinerja akademik, dan jenis kelamin pada penilaian etis mahasiswa tentang kecurangan akuntansi. Populasi penelitian ini adalah seluruh mahasiswa akuntansi aktif angkatan tahun 2014-2016 di Fakultas Bisnis dan Ekonomi Universitas Islam Indonesia. Penelitian ini menggunakan data dari sampel sebanyak 120 responden yang dikumpulkan menggunakan metode purposive sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Studi ini menemukan bahwa mata kuliah akuntansi forensik (audit), status sosial ekonomi, dan kinerja akademik memiliki pengaruh positif dan signifikan terhadap penilaian etis mahasiswa tentang kecurangan akuntansi. Sebaliknya, jenis kelamin tidak mempengaruhi penilaian etis mahasiswa tentang kecurangan akuntansi. Hasil penelitian ini memberikan pencerahan bahwa mata kuliah akuntansi forensik memiliki peran yang sangat penting dalam memperbaiki pertimbangan etis mahasiswa terhadap kecurangan akuntansi. Selain itu, mahasiswa dengan kemampuan akademik yang tinggi dan tingat sosial ekonomi yang tinggi cenderung memiliki pertimbangan etika yang lebih baik. Hal ini menunjukkan bahwa kemampuan bernalar yang baik dan rasional serta kecukupan ekonomi dapat menurunkan kecurangan akuntansi. Kata kunci: mata kuliah akuntansi forensik, status sosial ekonomi, kinerja akademis, jenis kelamin, penilaian etis, kecurangan akuntansi Abstract: Student's Ethical Judgment Towards Accounting Fraud. This study aims to determine whether forensic accounting (audit) courses, socioeconomic status, academic performance, and gender affect students' ethical judgments concerning accounting frauds. This study's population was all active accounting students from 2014-2016 at the Faculty of Business and Economics, Universitas Islam Indonesia. This study uses the purposive sampling method and collects the data from 120 respondents. The data analysis technique used in this study is multiple linear regression analysis. This study found that forensic accounting (audit) courses, socioeconomic status, and academic performance positively and significantly influence students' ethical judgments concerning accounting fraud. In contrast, gender did not affect the students' ethical judgments concerning accounting frauds. The results of this study provide insight that forensic accounting course have a very crucial role in improving students' ethical judgment against accounting fraud. In addition, students with high academic abilities and high socioeconomic levels tend to have better ethical judgments. This means that good and rational reasoning ability and economic adequacy can reduce accounting fraud. Keywords: forensic accounting course, socioeconomic status, academic performance, gender, ethical judgment, accounting fraud
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Fitrijati, Krisnhoe Rachmi. "ACCOUNTING STUDENTS' MOTIVATION for CHOOSING CAREERS as FORENSIC ACCOUNTANTS." Jurnal Akuntansi 12, no. 3 (October 29, 2022): 293–317. http://dx.doi.org/10.33369/jakuntansi.12.3.293-317.
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This study aimed to investigate the internal and external factors that motivate accounting students to have a career as forensic accountants using Behavioral career decisions theory. Otherwise, this study analyses the motivation differences between students of public universities and private universities students. This study used a survey method by providing a questionnaire. The population in this study were active undergraduate accounting students at Jenderal Sudirman University, Muhammadiyah University of Purwokerto, and Wijayakusuma University. The respondents were 95, and data were analyzed using SPSS.
The results show that internal and external motivation positively and significantly affect forensic accountants' career selection. There is no difference in motivation for choosing a forensic accountant career between accounting students in public universities and private universities in Banyumas Residency. The study results show achievements, recognition of appreciation, salary rewards and individual environmental conditions as motivational factors. With its unique characteristics as a particular field in accounting studies, forensics is one of the essential sciences in accounting. Therefore, accounting educators and academics can consider preparing a suitable forensic course syllabus or curriculum for the undergraduate programme.
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Honigsberg, Colleen. "Forensic Accounting." Annual Review of Law and Social Science 16, no. 1 (October 13, 2020): 147–64. http://dx.doi.org/10.1146/annurev-lawsocsci-020320-022159.
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Forensic accounting serves as a regulatory and investment tool that allows interested professionals to predict whether firms are engaged in financial reporting misconduct. Financial reporting misconduct has severe economic and personal consequences. Not only does such misconduct distort the allocation of economic resources, but investors and employees of these firms incur substantial financial and psychological harms. In essence, forensic accounting aims to mitigate these harms by predicting the likelihood a firm has committed financial reporting misconduct—thus allowing for early detection of such misconduct. In this review, I provide an overview of the most popular forensic accounting techniques in the literature and the effectiveness of such techniques. Although traditional forensic models tended to focus on behavioral characteristics of the executives who commit financial misconduct or to take a purely numerical approach based on financial data, more recent models combine big data analysis with psychological intuitions.
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HIGSON, ANDREW. "Forensic Accounting." British Accounting Review 34, no. 4 (December 2002): 419–21. http://dx.doi.org/10.1006/bare.2002.0212.
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Tomczyk, Stephen, and Anne Rich. "Introducing Forensic Accounting In The Intermediate Accounting Class." Journal of Business Case Studies (JBCS) 5, no. 1 (June 24, 2011): 29. http://dx.doi.org/10.19030/jbcs.v5i1.4691.
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Students are introduced to the variety of accounting careers in their financial accounting courses. By the time students select a major, they begin to focus on career options. Students often find themselves fascinated whenever any area of forensic accounting is discussed. This paper provides a brief overview of forensic accounting as well as a case that can be useful in the intermediate accounting class to highlight the role of the forensic accountant.
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H, Supriya. "Forensic Accounting – Emerging Trend in Indian Accounting Field." International Journal of Trend in Scientific Research and Development Volume-3, Issue-4 (June 30, 2019): 733–34. http://dx.doi.org/10.31142/ijtsrd23896.
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Matar, Osama Issam. "Forensic accounting and the current state of the infrastructure components of its implementation." مجلة العلوم الإقتصادية و الإدارية و القانونية 7, no. 13 (December 30, 2023): 122–38. http://dx.doi.org/10.26389/ajsrp.m080323.
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Forensic accounting is a specialized accounting field that deals with the detection and Prevention of financial fraud and employee crimes. It involves the use of accounting, auditing and investigative skills to analyze financial transactions and provide evidence in legal proceedings. The importance of criminal accounting has increased significantly in recent years due to the high number of cases of financial fraud around the world , and the application of Forensic accounting depends heavily on the state of the infrastructure components, we aim in this study to study the Forensic accounting infrastructure and find out the reasons that required criminal accounting and the infrastructure that should be available in the Forensic accountant and understanding the difference between the Forensic accountant and the independent auditor and the knowledge of the essence of the elements of Forensic accounting as an element of the registration system and cause of technology has facilitated the way to commit thıs kınd of crimes and that is why the number of financial crimes has increased, it is necessary to know the technology and techniques that Infrastructure for Forensic accounting.
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Musalam, Lulwa Isa AI, and Gagan Kukreja. "The Role of Forensic Accounting in Fraud Investigations: A Survey Based Research from Kingdom of Bahrain." Journal of Business Management and Information Systems 2, no. 1 (June 30, 2015): 168–84. http://dx.doi.org/10.48001/jbmis.2015.0201016.
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Forensic accounting is the practice of utilizing accounting, auditing and investigative skills to assist in legal matters. The increase in number of frauds and fraudulent activities around the world has emphasized the need for forensic accountants. This research aims at define forensic accounting and differentiates between forensic accounting and traditional accounting and auditing. The study then explores the role of forensic accountants in fraud investigation and the knowledge and skills forensic accountants are expected to possess. Finally, the study will explain the role of forensic accounting in fraud investigation in view of accounting professionals, financial analysts and auditors in Bahrain. The result showed that Forensic Accountant is important in fraud investigation and curb and resolve economic and financial crimes in Bahrain economy. We recommend among others that the government of Bahrain should enact an Act that will make forensic accounting a practice in Bahrain so that economic and financial crimes can become history.
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Stelmakh, Natalia. "INFORMATION PROVISION OF FORENSIC ACCOUNTING." Problems and prospects of economics and management, no. 4(28) (2021): 203–9. http://dx.doi.org/10.25140/2411-5215-2021-4(28)-203-209.
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An important mission of forensic accounting expertise is to identify and prevent economic crime. Today, scientists and practitioners mostly study procedural issues of forensic accounting expertise. Organizational and methodological principles ofthe prevention, identification and termination of economic offenses in the conditions of the accounting reform are not stud-ied efficiently. At the same time, today the possibilities of committing violations have expanded, state control over the activi-tiesof economic entities has significantly weakened, motivation for theft and other abuses has significantly increased.Practical need for forensic accounting expertise is due to the fact that investigators often experience difficulties in de-tecting distortions in the fact of economic activities of the enterprise and violations of financial discipline that caused materi-al losses for the enterprise. Thus, forensic accounting expertise is an important means of collecting evidence in many crimi-nal and civil casesof violation and abuse. A qualified opinion of an expert accountant contributes to the establishment of objective truth and a fair court decision. To provide the expert’s opinion, it is necessary to provide sources of information. Information sources of forensic accounting expertise are divided into legislative, normative, and factual. Authentic sources of information provided to the expert for study must meet the quality criteria (formal criterion, legality criterion, reality criteri-on, and validity criterion of carried out transaction).Documents, both accounting and non-accounting, reflect a variety of economic transactions. To identify unfavourable documents, the experts needs to consider that prescribing, paperwork can take place in hindsight, etc. To establish these vio-lations, you must check all related documents. However, the expert accountant must have not only knowledge of accounting, analysis and control, but also know the specifics of the business entity (branch of economy: construction, trade, agriculture) to provide a qualitative conclusion.
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Everhart, Jeffrey. "Audit, Fraud, and Forensic Accounting." International Journal of Business & Management Studies 04, no. 11 (November 12, 2023): 9–12. http://dx.doi.org/10.56734/ijbms.v4n11a2.
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First, the paper will define fraud and analyze a fraudulent accounting situation and the responsibilities of a forensic accountant. Then, the paper will examine and analyze an accounting fraud case involving a money laundering scheme involving a retired couple who own a business and their son. Lastly, the paper will offer insight into the differences between an accounting audit and a fraud examination of financial statements and recommendations on what current fraud model offers the best explanation for the actions of the fraudulent retired couple.
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Claudia, Gita. "Akuntansi Forensik Untuk Bedah Kasus Korupsi." JEMAP 1, no. 1 (July 16, 2018): 95. http://dx.doi.org/10.24167/jemap.v1i1.1586.
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This study aims to see corruption case of driving license simulator procurement project from the forensic accounting side. The number of corruption cases in Indonesia has prompted the government to order all central and regional authorities to carry out any measures to combat corruption. The role of forensic accountants is needed in order to dismantle the number of fraud that comes from corruption. Forensic accounting provides an accounting analysis that can be used for debates in court which are the basis for discussion and resolution in court.A forensic accountant is someone who understands forensic accounting. Forensic accountants have specialized expertise in accounting, auditing, finance, quantitative methods, specific areas of law, research, and investigative skills in gathering evidences, analyzing evidence, evaluating evidence, interpreting and communicating the results of the findings. This research explains the corruption case of driving license simulator project procurement of document evidence, physical evidence, testimonial evidence, and personal observation. From the findings of evidence by the forensic accountant, that can help solve the case of corruption driving license simulator procurement project.
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Tong, Tan Pei, Kannan Asokan, and Iqbal Singh Munjal. "The impact of forensic accounting tools in investigating white-collar crime." E3S Web of Conferences 389 (2023): 09034. http://dx.doi.org/10.1051/e3sconf/202338909034.
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This study examines the impact of forensic accounting tools in the investigation of white-collar crime in Malaysia. Models consist of multiple regression has been evaluated. Our results show, the impact Encase software, Computer Aided Audit Tools (CAAT), Forensic Toolkit (FTK), and ProDiscover Forensics have a significant relationship with investigating white-collar crime in Malaysia. Firstly, Encase is widely acknowledged as the world's premier provider of digital forensics, cyber security, and electronic discovery, making it the gold standard for criminal digital forensics. Secondly, CAAT allows a database of thousands of transactions to be centrally audited and finished more efficiently and quickly. Thirdly, FTK's primary purpose is speed and performance, hence it concentrates on pre-indexing files to improve speed. It is compatible with electronic discovery and mobility. Lastly, ProDiscover is a great computer security tool because it enables computer specialists to swiftly locate all data on computer disks and safeguard evidence for use in legal procedures. This study raises awareness of forensic accounting tools to investigate white-collar crime more effectively.
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Sandari, Tries Ellia. "PERSEPSI MAHASISWA AKUNTANSI TERHADAP PENERAPAN MATA KULIAH AKUNTANSI FORENSIK DALAM KURIKULUM JURUSAN AKUNTANSI DI UNIVERSITAS (STUDI KASUS PADA UNIVERSITAS 17 AGUSTUS 1945 SURABAYA)." JEA17: Jurnal Ekonomi Akuntansi 7, no. 01 (May 17, 2022): 59–74. http://dx.doi.org/10.30996/jea17.v7i01.6553.
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This research aims to analyze the perception of accounting students towards forensic accounting courses in the curriculum of the accounting major at the University. Entering forensic accounting courses in accounting departments is the answer to the development of the forensic accountant profession in several Government and KAP agencies that require quality labor produced by universities to produce graduates who are ready to enter the workforce. The object of research is a student in the accounting department. This research is an empirical study of purposive sampling methods in data collection. The data was obtained by distributing questionnaires of 100 pure students and students of workers in the accounting department who had taken forensic accounting courses at the University of August 17, 1945 Surabaya. Data analysis conducted with pls program version 2.0 research results obtained the influence of perception of students majoring in accounting University August 17, 1945 by 90% on forensic accounting courses in the curriculum at the college is very close. The results of hypothesis testing showed that all independent variables had a positive influence on forensic accounting courses
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Azman, Nur Liyana Adila, and Yamunah Vaicondam. "Behavioral Intention in Forensic Accounting Services." International Journal of Psychosocial Rehabilitation 24, no. 02 (February 12, 2020): 1837–46. http://dx.doi.org/10.37200/ijpr/v24i2/pr200485.
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KOZMENKOVA, Svetlana V., and Ekaterina V. TYUN’KOVA. "Federal Accounting Standard (FSBU) 5/2019 – Inventories: An investigation of commodity operations during forensic auditing." International Accounting 22, no. 12 (December 14, 2021): 1368–85. http://dx.doi.org/10.24891/ia.24.12.1368.
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Subject. This article focuses on accounting expertise that holds a unique position in the system of effective economic crimes and infringement prevention. Objectives. The article aims to identify the impact of the new Federal Accounting Standard (FSBU) 5/2019 – Inventories on the procedure for conducting a forensic accounting examination of commodity transactions in trade. Methods. For the study, we used a comparative analysis, systematization, induction and deduction. Results. Based on the research results, the article proposes a definition of the subject of forensic accounting examination of commodity transactions, and it reveals that the introduction of FSBU 5/2019 – Inventories into accounting practice contributed to the emergence of such examination objects as the fair value of goods and their impairment. The article also proposes to use in the activities of a forensic expert accountant the author-developed algorithms for conducting expert examinations. Conclusions and Relevance. The implementation of FSBU 5/2019 introduces new objects of forensic accounting examination of commodity transactions in trade, so the proposed algorithms for expert examination will contribute to optimizing the activities of the forensic expert accountant. The results of the study can be applied both in the theory and practice of forensic economic expertise.
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Lawal, B. O. "Forensic accounting and fraud detection: evidence from manufacturing industry in Nigeria." Kampala International University Interdisciplinary Journal of Humanities and Social Sciences 1, no. 2 (August 17, 2020): 242–64. http://dx.doi.org/10.59568/kijhus-2020-1-2-17.
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The increasing demand for forensic accounting is a certain defining feature of most businesses in the world. Forensic accounting occurs from the reason and result of fraud and technical errors invented by humans. It became relevant that forensic accounting is introduced and practiced, and forensic accountant to provide litigation support and investigative accounting. Therefore, this paper critically examined the effect of forensic accounting on fraud detection in the manufacturing industry in Nigeria. This study employed the survey design and data were collected using primary data and this was achieved via a structured questionnaire. The population of the study consists of all the employees of PZ Nigeria Limited. The target population of the study was the employees in the accounting department of PZ Nigeria Limited. Regression analysis was used to show the relationship between the dependent variable and the independent variable. The study found out there is a significant effect of forensic accounting on fraud detection. The study, therefore, recommended that industry in the manufacturing industry should build a continuous improvement in the internal control system and ensure effective and efficient internal checks. Also, the company should choose a sound accounting system and effective forensic accounting practices.
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Cyril, Ubesie Madubuko, Nnaji Moses Okechukwu, and Okafor Perpetua Chidimma. "Role of Forensic Accounting in Uncovering Accounting Fraud." INTERNATIONAL JOURNAL OF ECONOMICS AND FINANCIAL MANAGEMENT 8, no. 8 (January 6, 2024): 57–84. http://dx.doi.org/10.56201/ijefm.v8.no8.2023.pg57.84.
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This study concentrated on the Role of Forensic Accounting in Uncovering Accounting Fraud with reference to Guaranty Trust Bank Enugu Metropolis. The study amongst others examines the role, scope and tools of forensic accounting in detecting accounting fraud. For the objective to be achieved, questionnaire was used as a major source of data. 81 respondents were used as total population while 67 was used as the sample size of the study. Taro-Yamane statistical tool was applied as a method for sample size determination. Table and five point likert style was used for presentation and analysis of data. chi-square was used for test of hypothesis. The findings indicates that the roles of Forensic accounting in detecting accounting fraud is identification of fraud such as fake teller valuations, suspicious bankruptcy valuations, and analysis of financial documents in fraud schemes, the scope of forensic accounting in detecting accounting fraud are litigation support and investigative accounting services and the forensic accounting tools in detecting accounting fraud are training, mindset, risk assessment, systems analysis, mathematical modeling and exception reporting. The study therefore recommended that different organizations should always advocate forensic accounting as a means of uncovering accounting fraud because it will always help for quick identification of fake teller/receipt, suspicious bankruptcy and analysis of financial documents through valuation method, management of business entities both private and public should try all possible means in focusing on the main scope of forensic accounting such as litigation and investigation services for it help for proper detection of accounting fraud at the right time in a way it will not affect the profitability of business and training, mindset mathematical modeling and others as tools of forensic accounting should be employ by organizations an
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Jaber Matarneh, Ala, Usama Abdul Moneim, and Munther Al-Nimer. "The Intellectual Convergence between the Forensic Audit and the External Auditor toward the Professionalism in Jordan." International Journal of Business and Management 10, no. 11 (October 26, 2015): 138. http://dx.doi.org/10.5539/ijbm.v10n11p138.
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<p>Many attempts (endeavors) have emerged in the Intellectual Accounting field in order to develop accounting and accounting information intellectually. The key serious attempts among them were the ones that claimed the importance of linking accounting and law, on the other hand linking accounting and the law needs from the accounting information. As a result, sincere invitations were launched (appealed) from the developed countries for the desperate need for the (Forensic Accounting) services and this very new concept (term) is totally different about Legal Accounting and about the external auditing which are undertaken by the official government departments, auditors and the chartered accountants in the private sector. Forensic Accounting outcomes offer reports to the judges that direct (lead) them for granting their judgments (decisions) for the concerned parties properly.</p>This study aims at searching the importance of the convergence of the intellectual between the Forensic Auditor and the External Auditor in order to reach the pioneer in accounting professionalism ultimately. Correspondingly, one of the most important conclusions of this study is that the forensic accountant’s role comes when the legal accountant fails at detecting the fraud of the financial statements, the Forensic Accountant's role comes off shortly afterwards the (fraud Auditor) but his magnificent contribution for the Forensic accountant is to translating the financial and complicated transactions and the digital data into terms and concepts which allow the public (ordinary people) to understand them effortlessly. On the other hand, one of the key recommendations of this study is the necessity of educating and raising the Jordanian legal accountants’ awareness for the Forensic Accounting and to build up the proper skills to meet its requirements as a career beside the importance of the convergence of the intellectual with the internal auditor’s insights and duties and that would be achieved by designing training courses and workshops that lead these auditors and give them the chance to contemplate the Forensic Accounting prosperities and its intellectual aims (goals).
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Ogbaini, Aliu Clement, Afam Augustine Akpor, Ransome Oboh, John Edewor Oputa, and Vine Bello Marvis. "The Role of Forensic Accounting in Fraud Detection and Prevention in Nigerian Public Sector: A Case Study of Lagos, Nigeria." Pedagogik: Jurnal Pendidikan 19, no. 1 (March 25, 2024): 71–83. http://dx.doi.org/10.33084/pedagogik.v19i1.7005.
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This study investigated the role of forensic accounting in fraud detection and prevention in the Nigerian Public Sector, Lagos State Government was used as a case study. The study aimed to assess the impact of forensic accounting on fraud detection and prevention in the Lagos State Government and recommend strategies for fraud prevention in the Nigerian Public Sector. A sample of 60 Certified Accountants was selected using purposive sampling techniques and secondary data from past financial statements. The findings were analyzed using frequency distribution tables, simple percentages and chi-square statistical formula. The findings of this study revealed that the Lagos State Government uses forensics minimally in its operations, with no forensic accounting department and no management training on forensic fraud prevention. The study calls for the government to go beyond annual and periodic audits and employ forensic accountants' services to regularly review all major financial transactions. There should be a separate office for forensic accountants at all government levels in Nigeria and regular management training on forensic fraud detection and prevention.
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Handayani, Retno Tri. "PERSEPSI PRAKTISI DAN PENGGUNA JASA AKUNTAN FORENSIK TERHADAP KEAHLIAN AKUNTAN FORENSIK." Jurnal Akuntansi Indonesia 7, no. 1 (September 10, 2018): 81. http://dx.doi.org/10.30659/jai.7.1.81-94.
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This study aims to determine the perceptions of practitioners and users of forensic accountants about the expertise of forensic accountants. The population of this research are BPK and BPKP as practitioners of forensic accountant and prosecutor and judge as user of forensic accountant service in Semarang and Yogyakarta city. Population in this research amounted to 403. Sampling was done by technique of Purposive Sampling and obtained sample counted 253 respondents. This study used ANOVA test and if the result is significant continued with Tukey test. The results show that there is no difference in the perceptions of practitioners and users of forensic accounting services about the skills of a forensic accountant. Likewise, this study proves that practitioners and users of forensic accounting services are no different. The study alsofound that practitioners and users of forensic accountants agree differently on the importance of deductive analysis skills, critical thinking skills, unstructured problem solving, analytical skills, oral communication, legal knowledge and tranquility. The implications of this study are expected in the preparation of forensic accountant curricula can refer to the results of this study
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Curry, Marc. "Forensic accounting and terrorism." African J. of Accounting, Auditing and Finance 2, no. 3 (2013): 199. http://dx.doi.org/10.1504/ajaaf.2013.057632.
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Morris, Bonnie W. "Forensic and investigative accounting." International Journal of Accounting 45, no. 4 (December 2010): 496–99. http://dx.doi.org/10.1016/j.intacc.2010.09.007.
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Hashem, Saja, Afraa Ali, and Haider Haider. "The Impact of Forensic Accounting Techniques in Detecting Financial Fraud "Survey Study of The Opinions of Certified Accountants in Syria"." STEPS in BUSINESS EXCELLENCE 2, no. 1 (2023): 1–8. http://dx.doi.org/10.61706/sbexc12003.
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The purpose of this study was to investigate the impact of forensic accounting techniques used by certified accountants in detecting financial fraud in the companies they audit. The data was collected from primary sources based on a questionnaire distributed to (120) certified accountants who are practicing the profession for the year 2023 and are allowed to audit financial companies in Syria. The results showed a statistically significant impact of the forensic accounting techniques (financial ratio analysis - trend analysis - data mining - critical point audit - relative size theory) used by the certified accountant in detecting financial fraud in Syria. The ability of forensic accounting techniques reached 18.5% in detecting financial fraud according to the opinions of certified accountants in Syria. It also showed a positive and statistically significant effect of the forensic accounting techniques used by the certified accountant in detecting financial fraud in Syria after controlling years of experience. The percentage of explained variance increased from (18.5%) to (25.3%).
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Winfield, Joanne, and Martin Roberts. "Forensic Accounting: Time for a Unified Global Approach." Journal of Forensic Accounting Profession 3, no. 1 (June 1, 2023): 38–56. http://dx.doi.org/10.2478/jfap-2023-0002.
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Abstract Forensic accountants need to respond to the ever-growing global threat of financial crime and the continuing need for expertise within the area of financial dispute work. The global development of forensic accounting as a discipline has been ad hoc, and this paper will focus on the two most developed nations regarding the expansion of forensic accounting i.e., the USA and the UK. From this study two major themes have emerged: that of the status of the regulation and education of forensic accountants within the USA and the UK and we ultimately call for radical reform in both areas. Currently there is no recognised regulatory body which encompasses all aspects of a forensic accountant’s role, thus there is no standard code of ethics which practicing forensic accountants are obliged to follow. In addition, the absence of a recognised educational route to becoming a forensic accountant has resulted in a lack of awareness of the role as a potential career path and makes succession planning within forensic accounting firms problematic.
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Mohamad Yusof, Norzalina, Dzarfan Abdul Kadir, and Mohamad Naimi Mohamad Nor. "PERCEPTION IN FORENSIC ACCOUNTING EDUCATION IN MALAYSIA: A COMPARISON BETWEEN ACCOUNTING UNDERGRADUATES AND PRACTITIONERS." Indonesian Management and Accounting Research 6, no. 2 (July 4, 2007): 12–27. http://dx.doi.org/10.25105/imar.v6i2.968.
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This study intends to gain insights on students' and practitioners' perception on demand for and interest in forensic accounting practices; relevance of forensic accounting education; important learning mechanisms; and topical content of forensic accounting education. A seven-part questionnaire was distributed to UUM students enrolled in Forensic Accounting course; and to practitioners, which include auditors and CFE members. The results reveal that both students and practitioners view highly on the benefits of forensic accounting education and expect to see an increase in future demand and interest in three areas of forensic accounting. However, practitioners feel that the present accounting curriculum is not sufficiently responsive to society's demand for forensic accounting education. Improvements in the curriculum content of forensic accounting subject are also needed. Topics such as cyber and computer fraud need to be given more attention in the classroom. The results of the study could be used by education providers in designing forensic accounting syllabus. JEL Classification : Keywords: Forensic Accounting, Accounting Education, Malaysia
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Ray, Krishnendu Prasad. "Forensic Accountant: A New Frontier in The Accounting Profession." Management Accountant Journal 56, no. 10 (October 31, 2021): 21. http://dx.doi.org/10.33516/maj.v56i10.21-26p.
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Howieson, Bryan. "What is the ‘good’ forensic accountant? A virtue ethics perspective." Pacific Accounting Review 30, no. 2 (April 3, 2018): 155–67. http://dx.doi.org/10.1108/par-01-2017-0005.
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Purpose The aim of this paper is to explore how virtue ethics might inform our understanding about what constitutes “good” practice in forensic accounting. In particular, the paper explores the concept of phronesis (or practical wisdom) as a basis for guiding the application of professional judgement in forensic accounting practice. Design/methodology/approach The paper draws on a review of relevant literature. Findings Prior literature has identified a number of technical and personal characteristics and attributes that are desirable in forensic accounting practitioners. Although being ethical is identified as an important characteristic, the question of what constitutes a “good” forensic accountant has not hitherto been investigated. Because of the profession’s multi-disciplinary and highly technical nature, forensic accountants are significantly at risk of conflating ethics with compliance with the law. The paper suggests that an understanding of virtue ethics and especially the virtue of “phronesis” or practical wisdom will help forensic accountants maintain public confidence and quality in their services and provide practical guidance on the exercise of professional judgement. Practical implications The paper suggests that the primacy currently given in forensic accounting literature and practice to a commercial logic, technical competencies and legal compliance risks damaging the professional standing of forensic accountants and, over time, reduces the ability of forensic accountants to exercise professional judgement in complex unstructured situations. Virtue ethics can act as a useful counter point to these threats. Social implications A recognition of the need for the forensic accounting profession to collectively develop phronesis would re-establish the primacy of the profession’s public interest logic and maintain public trust and quality in forensic accounting services. Originality/value There appears to be no prior literature in forensic accounting which explores the application of virtue ethics in this field. In addition, although virtue ethics has been the subject of some prior papers in accounting per se, the importance of phronesis as a basis for understanding the nature and application of professional judgement has not been addressed.
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Seneviratne, S. M. Chaturika, and S. D. Thamali Navangana Dharmasena. "Accounting undergraduates’ perspectives on integrating forensic accounting into the curriculum in Sri Lanka." International Journal of Financial, Accounting, and Management 5, no. 3 (December 18, 2023): 359–72. http://dx.doi.org/10.35912/ijfam.v5i3.1611.
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Purpose: This study examines the current level of forensic accounting education in Sri Lanka and its level of sufficiency from the viewpoint of accounting undergraduates studying in Sri Lankan government universities. Research methodology: Data were collected through a self-administered questionnaire targeting third and fourth-year accounting undergraduates of Sri Lankan government universities. To achieve the research objectives, descriptive statistics were used as analytical tools. Results: The study revealed that existing auditing course modules and stand-alone forensic accounting course units do not adequately cover forensic accounting topics in response to the rising demand for forensic accountants' services in Sri Lanka. Sri Lankan government universities are required to restructure the integration of forensic accounting education with greater coverage. Moreover, as per accounting undergraduates, the precise method of covering forensic accounting within accounting education would be to introduce a separate degree program that covers all forensic accounting discussions. Limitations: The main limitation of this study is that it focuses only on the perspectives of government university undergraduates. Perceptions of accounting undergraduates in private universities and professional qualification institutions that offer accounting degree programs were not considered. Contribution: This study provides insights for university administrators on how to integrate forensic accounting into the accounting curriculum. Moreover, the suggested modifications will provide undergraduates with the skills required to practice forensic accounting after graduation.
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Umanhonlen, Felix Ogbeiyulu, Otakefe J.P, and Killian Osikhenaogiedu. "Combating economic and financial crimes in nigeria: the role of the forensic accountant." Journal of Management and Science 10, no. 4 (December 31, 2020): 12–28. http://dx.doi.org/10.26524/jms.10.7.
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Economic and financial crime has been a clog in the wheel of progressand a majorproblem be devil economic prosperity and growth modelsof most nations of the world. Due to this government in some quarters have had the reason to set upinstitutions to unravel as well asdispels themenace. Despite this,fewer than much success mayhave been achieved by the respective anti-corruption agencies as a result of not identifying with therole of forensic accounting science in planning, investigating and representing expert witness/testimony on be fore law suit. This paper attempts toappraisethe role of forensic accountant in combating economic and financial crimes in Nigeria. The paper explored relevance components of economic and financial crimes and extensively discussed concepts of crime and criminality, corruption, white collar and cybercrimes. Specifically, the study reviews the historical antidotes of forensic accounting, emphasizes on the role of forensic accounting science in litigation and forensic accountantensuring economic and financial crime immersed. Moreso, the study identifies basis for future research, some potential crimes factors and forensic accounting science expert’s opinion in crime scene as well as reviewed prior studies and gap envisaged. Essentially, the study reviewed theoretical issues using qualitative approach thereby involving a survey of literature to decipher relevant issues. It there fore sought that forensic accounting serves the basis for investigation, expert witness testimonyand opinion of expert in lawsuit so as to unravel crimes, and reach resolution for recovering. However, concludes that there is need to involve and embrace accounting expert science in all facets of crime investigation in order to accelerate detections and ameliorate incidences of failed attempt on crime recovery related to economic and financial crimes. Therefore, propose that public and private sectors should engage, recruit and employservices of and/or stationed forensic accountant to review,strengthen, reappraises records and internal control on routine basis. Also to check incidences of crime perception as well as anti-corruption agencies saddled with the responsibilities of fighting economic and financial crimes to employ and adopt engagement of forensic accountant on regular basis among others for all-inclusiveness works of planning, investigating, detecting,and recovering.
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DiGabriele, James A., and Wm Dennis Huber. "Topics and methods in forensic accounting research." Accounting Research Journal 28, no. 1 (July 6, 2015): 98–114. http://dx.doi.org/10.1108/arj-08-2014-0071.
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Purpose – The purposes of this paper are to highlight those topics of forensic accounting that have received little or no attention in the forensic accounting research that has been published in forensic accounting research journals; discover what research methods have been most commonly used; and identify research methods that have been infrequently used. Design/methodology/approach – This is a descriptive research study that explores the topics and methods used in forensic accounting research published in forensic accounting journals. Findings – Fraud and quantitative methods make up the largest percentage of topics and research methods published in forensic accounting journals. Research limitations/implications – Limited to forensic accounting journals. Results suggest forensic accounting researchers are using mimetic topics and methods of accounting research. The absence of diversity in forensic accounting research topics and methods has the potential to compromise the overall contribution of forensic accounting research. Practical implications – This paper identifies gaps in topics and research methods in forensic accounting research to encourage research in diverse topics using diverse methods that will be valuable to forensic accountants. Originality/value – This original research is the first to survey and classify research published in forensic accounting journals according to topic and method.
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Abu Tapanjeh, Abdussalam Mahmoud, and Ashwaq Rateb AlTarawneh. "Applicability of Forensic Accounting to Reduce Fraud and its Effects on Financial Statement of Jordanian Shareholding Companies From the Perspective of Judiciary and Certified Public Accountant." International Journal of Financial Research 11, no. 2 (March 16, 2020): 436. http://dx.doi.org/10.5430/ijfr.v11n2p436.
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This research aimed to investigate the applicability of forensic accounting to reduce fraud and its effects on financial statement of Jordanian Shareholding Companies from the perspective of Judiciary and Certified Public Accountant. This study used the descriptive analytical method. In order to elicit data from the participants, the researcher used a questionnaire survey distributed over a randomly selected sample from competent authorities in the financial criminal cases in the Jordanian Courts (Judges, Public Prosecutors), Certified Public Accountants licensed to practice auditing, and chartered accountants with expertise in financial cases in the Jordanian courts, to investigate their perceptions and views about the applicability of Forensic Accounting to reducefraud and its effects on financial statement of Jordanian Shareholding Companies. The researcher used the statistical analysis program (SPSS) to analyze the collected data in addition of the regression equation test, the statistical differences test for the non-scientific samples.The findings of the study showed that there is a necessity for providing the requirements, components, procedures and activities of Forensic Accounting in Jordan to reduce fraud and its effects on financial statement of Jordanian Shareholding Companies from the perspective of Judiciary and Certified Public Accountant. Also, the results of the study indicated that there is a difference between the judicial authority and Certified Public Accountants perceptions. Based on these findings, the study lists a set of recommendations the most important of which is adopt the requirements and principles of applying Forensic Accounting by decision-makers and professional organizations, and to establish an official and independent professional association of Forensic Accountants to develop forensic accounting standards and legislation, and to raise the awareness of the judicial authorities concerning the importance of the concept of Forensic Accounting in resolving financial criminal cases, and the extent of its contribution in rationalizing judicial decisions.
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Kramer, Bonita, Michael Seda, and Georgiy Bobashev. "Current opinions on forensic accounting education." Accounting Research Journal 30, no. 3 (September 4, 2017): 249–64. http://dx.doi.org/10.1108/arj-06-2015-0082.
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Purpose This paper aims to determine current views of educators and practitioners regarding forensic accounting education, given the recent dramatic growth in the number of colleges and universities offering such education. Design/methodology/approach Survey, with statistical analysis of responses. Findings Results find that while both groups agree the demand for forensic accounting services will increase in the near future and that they prefer a separate course or degree be offered at the graduate and undergraduate levels, there are several significant differences between the educators’ and practitioners’ opinions on forensic accounting content and preferred teaching techniques. Practitioners consider topics outside traditional accounting as more important to include in forensic accounting education, and more highly value teaching techniques that add an experiential learning component. Practical implications Results can be useful to educators who have not considered offering forensic accounting courses or who wish to refine or update their existing forensic accounting education. Students seeking a career in forensic accounting can also use these results to facilitate their course choices to develop skills that employers value. Social implications These results find that practitioners value some nontraditional accounting skills, such as in forensic technology and interviewing, more highly than academics, which suggests accounting educators may need to develop interdisciplinary approaches to forensic accounting education. Originality/value As the number of institutions offering forensic accounting education has dramatically increased, current views of forensic accounting educators and practitioners are needed.
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Adji, Azizah Fattih Rezqiyah, and Anis Chariri. "The Role of Leadership Style in Asset Misappropriation: An Ethnography Study." Theory and Practice of Forensic Science and Criminalistics 28, no. 3 (September 29, 2022): 28–46. http://dx.doi.org/10.32353/khrife.3.2022.03.
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This study is an ethnography study conducted in a private con-struction company in the oil and gas sector. The study aims to uncover the socio-cultural reasons behind employee asset misappropriation in an organization. Asset misappropriation is a scheme of occupation-al fraud that often occurs repeatedly. ACFE in 2022 stated that this scheme consistently ranks first, with the number of cases up to 86 %. The main question of this research is how leadership style can shape or-ganizational culture and become one of the triggers for the emergence of acts of asset misappropriation in an organization. Furthermore, this study concludes that leaders can shape and internalize organization-al culture, and fraud as a social reality can be triggered by leadership styles. Aspects of the multi-paradigm that exist in accounting arise be-cause accounting can be combined with other sciences, one of which is forensics. Forensics is a field of science designed to aid in the process of upholding justice through the process of applying science or science. What is learned from forensic accounting not only concerns how an organization becomes a victim of fraud or how the flow of company funds can be manipulated in this way, but forensic accounting also examines the behavior of fraudsters. The purpose is that in the future, organizations can find the right way to minimize the occurrence of fraud in their environment. From this, forensic accounting has become a collection of different disciplines, such as accounting, sociology, law, culture, criminology, computer science, and psychology.
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Kumari Tiwari, Reshma, and Jasojit Debnath. "Forensic accounting: a blend of knowledge." Journal of Financial Regulation and Compliance 25, no. 1 (February 13, 2017): 73–85. http://dx.doi.org/10.1108/jfrc-05-2016-0043.
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Purpose The purpose of this paper is to develop an insight into the skill sets that forensic accounting practitioners need to possess to succeed in the practice of forensic accounting. Design/methodology/approach The present paper is based on a literature review. Findings Forensic accounting education is multi-disciplinary. It encompasses auditing, accounting, statistics, information technology (IT), legal rules and human skills. It is similar to auditing, yet different. Hands-on statistical tools act like an additional equipment for quick delivery of the output when data are large. Proficiency in using IT tools is a must to detect cybercrimes. Human skills are gaining importance because of social engineering attacks. Forensic accountants must be acquainted and updated with the relevant laws. Various investigative skills and knowledge are also essential in forensic accounting. Practical implications Forensic accounting education can be developed as a separate discipline for proper regulation of forensic accounting profession. In that case, the need for development of separate forensic accounting standards may arise. This issue needs to be dwelt upon by the academia and professional bodies. Originality/value The paper will enable the universities/institutes to design the appropriate curricula, assigning due consideration to the required knowledge and skill sets in forensic accounting education.
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Syah, Juman. "DEVELOPING FORENSIC ACCOUNTING CURRICULUM AT UNIVERSITIES." Asia Pacific Fraud Journal 1, no. 1 (February 3, 2017): 103. http://dx.doi.org/10.21532/apfj.001.16.01.01.08.
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Accounting programs around the world have been revising their curriculum by including fraud / forensic accounting subject. This paper identifies the development of forensic accounting curriculum in the United States (US) and Indonesia. The first part of the paper is the model of forensic accounting curriculum development proposed by New Virgnia University. The second part of the paper presents the reality of forensic accounting subject in Indonesia. This paper is written to help accounting department consider introducing fraud / forensic accounting subject into its accounting program as well those who are revising their existing subjects.
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Hassan, Jassim Mohammed, Husni Hasan Samara, and Haider Jari Mohsen. "The impact of forensic accounting on combating the financial fraud an exploratory study of the opinions of a sample of accountants in commercial banks in Basra." International Journal of Management and Organizational Research 5, no. 2 (2024): 33–39. http://dx.doi.org/10.54660/ijmor.2024.3.2.33-39.
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This research aims to identify the impact of applying forensic accounting in commercial banks on combat financial fraud, by identifying the extent of the providing financial, and the enjoyment of the persons charged with a forensic accountant with the required scientific knowledge competence qualifications, and necessary skillfulness, and the availability of a legislative and regulatory community that stipulates it is governed by Iraqi law. The study sample consisted of (250) questionnaires that were distributed to accountants working in commercial banks in Basra, and the researchers relied on the descriptive and analytical approach in preparing the study, many statistical methods were used, such as descriptive statistics and regression analysis. This study found that the forensic accounting method leads to providing high confidence among all users of accounting data because it contributes to detecting cases of fraud and fraud that may appear in the activities of commercial banks and others. This study recommended the need to enhance awareness and education of the importance of forensic accounting and introduce the advantages of its use in various fields, the need to benefit from the experiences of some developed countries in the field of forensic accounting, and how to combat these crimes.
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Abou-Zeid, Nader, Prof Hasan El-Mousawi, and Dr Joumana Younis. "Role of Forensic Accounting in Curbing Creative Accounting Practices—An Empirical Study." Research in Economics and Management 5, no. 3 (June 21, 2020): p28. http://dx.doi.org/10.22158/rem.v5n3p28.
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Forensic accounting is one of the modern domains of accounting that incorporates special knowledge and a group of skills that are utilized to fight financial corruption and creative accounting, support legal action against such practices and tackle the resulting consequences. The research at hand investigates fundamental perceptions of forensic accounting and discusses methods that forensic accounting uses to detect and curb creative accounting. It also emphasizes the concept of creative accounting, discusses its types and outcomes, and illustrates the techniques of forensic accounting that are used to fight it. A well-structured, five-point Likert style questionnaire was constructed and distributed among a sample of 350 CPAs from the total population of Certified Public Accountants in Mount Lebanon and Beirut Governorates. The researchers used the Statistical Package for Social Sciences (SPSS) to make various statistical tests to analyze the outputs. The research yielded some important findings, mainly that both the integrated and the dimensional audit approaches, which are two forensic accounting methods, lead to curbing creative accounting practices. As a result, the researchers had some recommendations.
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Salleh, Kalsom, Usha Rani, Noni Abdul Razak, and Shahril Baharim. "Traits and Relevant Skills of the Forensic Accountant: Empirical Survey of Public Sector Organisations." IPN Journal of Research and Practice in Public Sector Accounting and Management 01, no. 01 (December 20, 2010): 1–8. http://dx.doi.org/10.58458/ipnj.v01.01.01.0001.
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Forensic accountants play an important role in government where they need to look for signs of suspicious financial activity and fraudulent activities. According to Digabriele (2008), forensic accountants should possess various combinations of skill and knowledge including accounting, auditing, law, investigation techniques along with strong ethical values and soft skills. There is no research carried out in Malaysia which investigates on the essential traits and relevant skills of forensic accountants in the public sector organisations. Therefore, the main objective of this empirical survey is to investigate the perceptions of public sector accountants and other professionals such as accounting academicians and users of forensic accounting services on the essential traits and relevant skills of forensic accountants in the public sector organisations. The scope of essential traits will also focus on the Islamic values and work ethics to enhance the forensic accountant’s skills in the public sector. This conceptual paper presents the literature review, research method and the research model of a forensic accountant in the public sector for further empirical investigation.
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Khersiat, Ola Mohammad. "The Role of Forensic Accounting in Maintaining Public Money and Combating Corruption in the Jordanian Public Sector." International Business Research 11, no. 3 (February 2, 2018): 66. http://dx.doi.org/10.5539/ibr.v11n3p66.
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The present study aims at stating the role and responsibility of the forensic accountant in the public sector as well as the challenges he/she faces in the attempt to reduce and detect fraud and corruption. A questionnaire consisting of 39 items was distributed among (100) employees of audit offices and firms, and another (30) among workers of the Accountability Bureau as an external control body that audits government units and departments.After analyzing and testing the hypotheses using SPSS, results show that forensic accounting has a role in reducing fraud and corruption in the public sector, and that the difference between the profession of forensic accounting and external auditing is of importance. This indicates a strong conviction from the part of respondents regarding the role of forensic accounting in maintaining public money and combating corruption.
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Manan, Abdul, Windasari Rahmawati, and Nasron Alfianto. "PEMAHAMAN SISTEM PENGENDALIAN INTERN, ASIMETRI INFORMASI, KOMPENSASI DAN KENDALI RELIGIUS TERHADAP PENGUNGKAPAN FRAUD AKUNTANSI OLEH AKUNTAN PUBLIK." Jurnal Dinamika Sosial Budaya 19, no. 2 (December 3, 2018): 178. http://dx.doi.org/10.26623/jdsb.v19i2.975.
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<p><em>Fraud accounting a phenomenon that has not been detected by a public accountant as a party that checks its financial statements. Latest Fraud in the field of accounting re-occur in the giant company and not tracked by an external accountant (public accountant). The beginning of the first half of 2017 has emerged the issue of accounting fraud in British Telecom. On one of its subsidiaries in Italy. The public accounting firm doing the audit work on British Telecom is not a small public accounting firm but one of the bigfour, Price Waterhouse Coopers (PwC). The British Telecom accounting fraud mode in Italy is actually relatively simple and much discussed in the literature of auditing lectures yet many auditors fail to detect it. To know the existence of accounting fraud the auditor seeks to understand corporate governance and knowledge of forensic accounting is adequate. In this study, forensic accounting variables, internal control system, information asymmetry, compensation and religious control as variables used to detect and understand the presence or absence of accounting fraud in the company audited by the auditor.</em></p>
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Enofe, A. O., and Henry K. Fasua. "Evolution and Development of Forensic Accounting." Cognizance Journal of Multidisciplinary Studies 3, no. 7 (July 30, 2023): 402–23. http://dx.doi.org/10.47760/cognizance.2023.v03i07.029.
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This study examines the evolution and development of forensic accounting. Since the study uses a library approach to look at the evolution and development forensic accounting, it is qualitative in nature. The analysis of the available literature revealed that forensic accounting combines knowledge and skills obtained from law, computer science, auditing and accounting to investigate issues reported (reactive) and predicted (proactive). We discovered that forensic accounting is a pragmatic profession. Therefore, it (forensic accounting) will be one of the brightest professions of the future with the cost of fraud and corruption to governments and the private sector and with the spread of industry 4.0 applications (artificial intelligence, big data, cloud computing and block chain). The future of forensic accounting will be shaped by technological advancements, specialization, regulatory compliance, interdisciplinary collaboration, and a focus on continuous professional development.
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Azman, Nur Liyana Adila. "The Intention to Use Forensic Accounting as a Fraud Mitigation Tool: Mediating Effect of Collapse Avoidance Perspective." Asia Proceedings of Social Sciences 7, no. 1 (January 31, 2021): 53–56. http://dx.doi.org/10.31580/apss.v7i1.1761.
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Forensic Accounting is widely known as a fraud mitigation tool. The demand for forensic accounting is increasing, along with the fraud level. However, some companies are reluctant to use forensic accounting due to fear be found guilty and have to face legal consequences. The two main theories of this study are the Protection Motivation Theory (PMT) and Forensic Accounting Theory. The two theories are incorporating the element of fraud treat appraisal and collapse avoidance perspective in forensic accounting to determine the intention of companies to use forensic accounting. This study is expected to address the unwillingness to adopt forensic accounting services through the proposed framework model. Therefore, this study may significantly contribute to the increase of awareness and willingness of companies to use forensic accounting for fraud mitigation.
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Bayu Aji, Seto Satriyo, and Dekar Urumsah. "FACTORS AFFECTING THE USE OF FORENSIC ACCOUNTING SERVICES AN EMPIRICAL STUDY ON INDONESIAN BANKS." Asia Pacific Fraud Journal 1, no. 1 (February 3, 2017): 147. http://dx.doi.org/10.21532/apfj.001.16.01.01.12.
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The increase in fraud action against financial reports make many people uneasy and considering to use Forensic Accounting Services to prevent and detect fraud. This study aimed to analyse the factors affecting The Intention to Use Forensic Accounting Services in the Banking Industry in Yogyakarta. This research used the survey method and used primary data, which obtained from the population of heads of division and internal auditor staff. This research used SmartPls 2.0 to processed the data with 110 data has been processed.Results of the study find that The Perceived Benefits of Using Forensic Accounting Services affects the Attitudes towards Forensic Accounting Services. Additionally Attitudes toward Forensic Accounting Services, Government Pressure and Internal Control Systems affect the Intention to Use Forensic Accounting Services. Researchers also found that there is no affect of Perceived Risks of Forensic Accounting Services on The Attitudes towards Forensic Accounting Services, as well as Stakeholder Pressure and Time budget Pressure does not affect The Intention to Use Forensic Accounting Services.
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Rezaee, Zabihollah, Michael Ha, and Daniel Lo. "China Needs Forensic Accounting Education." Open Journal of Social Sciences 02, no. 05 (2014): 59–65. http://dx.doi.org/10.4236/jss.2014.25013.
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