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Showing 1 to 5 of 5 for “"Forensic Accounting"”.
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Essays on Fraud and Forensic Accounting - Research from a German Accounting Perspective
… also the case for the determination of material (accounting) errors within a firm’s financial statements, which are often difficult to distinguish from accounting fraud. According to the International Accounting Standard (IAS) 8.5, published by the International Accounting Standards Board (IASB), …
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A exploration of forensic accounting education and practice for fraud prevention and detection in Nigeria
… 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 …
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Subjetividade na interpretação dos dispositivos das sentenças judiciais e seus efeitos na perícia contábil em cumprimento de sentença
Forensic accounting is essential in the liquidation and enforcement of court judgments, ensuring the precise quantification of amounts and the fulfillment of rights recognized in court. However, omissions and a lack of clarity in judicial rulings often introduce subjectivity into forensic …
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The Financial Action Task Force recommendations on anti-money laundering: a case study of East African banks
… of money laundering specifically in the field of forensic accounting. Using convergent parallel mixed methods to explore the compliance of FATF anti-money laundering recommendations. Exploiting findings from both quantitative and qualitative have helped to expand the understanding on the nature of …
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Accounting on trial: Forensic accountant communication in litigation
Submission published under a 24 month embargo labeled 'U of I Access', the embargo will last until 2026-05-01