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Investigation Techniques, Methods, Types, and Increasing Impact of Forensic Accounting in Digital Period

Sayı: 118 21 Ekim 2022
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Investigation Techniques, Methods, Types, and Increasing Impact of Forensic Accounting in Digital Period

Öz

Forensic accountants are responsible for fighting financial malpractices and fraud in organizations and businesses. They are also responsible for ensuring that courts have sufficient and relevant information that can be used as evidence of criminal activity regarding finances (Akinbowale, et al., 2020, p. 1256). Financial accounting applications are made successful through engagement in duties such as financial data analysis, preparation of reports, and testing the results before courts. Investigation involves examination of record books to determine if a financial criminal activity has occurred. Through these investigations, forensic accountants find and discover fraud and malpractices thus bringing the culprits to books. The reports filed act as evidence in courts.

Anahtar Kelimeler

Forensic Accounting, Auditing, Internal Auditing

Kaynakça

  1. Abdurrahman, M.H.A, Yajid, M. S. A., Khatibi, A., Azam, S.M.F. (2020), ‘‘The Impact of Forensic Accounting on Fraud Detection in the UAE Banking Sector: A Study on Islamic and Conventional Banks’’, European Journal of Economic and Financial Research, Vol. 3, Issue 6, 2020, pp. 150-175, DOI: 10.528/zenodo.3714186
  2. Akinbowale, O. E., Klingelhöfer, H. E., & Zerihun, M. F. (2020), ‘‘An Innovative Approach in Combating Economic Crime Using Forensic Accounting Techniques’’, Journal of Financial Crime, Vol. 27, No. 4, 2020, SSN: 2456-7760, pp. 1253-1271, DOI: 10.1108/JFC-04-2020-0053
  3. Alshurafat, H., Beattie, C., Jones, G., Sands, J. (2019), ‘‘Forensic Accounting Core and Interdisciplinary Curricula Components in Australian Universities: Analysis of Websites’’, Journal of Forensic and Investigative Accounting, Vol. 11, Issue 2, pp. 353-365
  4. Asaolu, T.O., Akinkoye, E.Y., Akinadewo, I.S. (2020), ‘‘Forensic Accounting Skills and Tax Evasion Detection in Lagos State, Nigeria,’’ The Business & Management Review, Vol. 11, Issue 1, pp. 17-24
  5. Balios, D., Tantos, S., Eriotis, N., Vasiliou, D. (2020), ‘‘The Conjunction of Tax Auditing Mechanism with Behavioral and Institutional Parameters of Tax Evasion: The Role of Accounting Rules and Forensic Accounting’’, European Journal of Accounting, Auditing and Finance Research, Vol. 8, Issue 2, pp. 59-80, https://doi.org/10.37745/ejaafr/vol8.no2.pp59-80.2020
  6. Bassey, E.B. (2019), ‘‘Effect of Forensic Accounting on the Management of Fraud in Microfinance Institutions in Cross River State’’, Journal of Economics and Finance, Vol. 3, No. 12, 2019, SSN: 2456-7760, pp. 149-168, DOI: 10.9790/5933-0904017989
  7. Bhasin, M. (2013), ‘‘An Empirical Investigation of the Relevant Skills of Forensic Accountants: Experience of a Developing Economy’’, Available at SSRN 2676519., Vol. 1, Issue 2, pp. 11-52
  8. Chukwu, N., Asaolu, T.O., Uwuigbe, O.R., Uwuigbe, U., Umukoro, O.E., Nassar, L., Alabi, O. (2019), ‘‘The Impact of Basic Forensic Accounting Skills on Financial Reporting Credibility Among Listed Firms in Nigeria’’, In IOP Conference Series: Earth and Environmental Science, Vol. 331, No. 1, p.1-11, Doi:10.1088/1755-1315/331/1/012041
  9. Crain, M.A., Hopwood, W.S., Pacini, C., Young, G.R (2017), ‘‘Essentials of Forensic Accounting’’, John Wiley & Sons, ISBN: 978-1-119-44942-3, 640 pages
  10. Deilami, Z. D., Soltani, A., Omrani, H. (2018), ‘‘Curriculum Development: A Master's Degree Program in Anti-Fraud and Forensic Accounting,’’ Valued and Behavioral Accountings Achievements, Vol. 3, Issue 5, pp. 41-100

Kaynak Göster

APA
Mert, İ. (2022). Investigation Techniques, Methods, Types, and Increasing Impact of Forensic Accounting in Digital Period. Maliye ve Finans Yazıları, 118, 13-32. https://doi.org/10.33203/mfy.1084274
AMA
1.Mert İ. Investigation Techniques, Methods, Types, and Increasing Impact of Forensic Accounting in Digital Period. Maliye ve Finans Yazıları. 2022;(118):13-32. doi:10.33203/mfy.1084274
Chicago
Mert, İbrahim. 2022. “Investigation Techniques, Methods, Types, and Increasing Impact of Forensic Accounting in Digital Period”. Maliye ve Finans Yazıları, sy 118: 13-32. https://doi.org/10.33203/mfy.1084274.
EndNote
Mert İ (01 Ekim 2022) Investigation Techniques, Methods, Types, and Increasing Impact of Forensic Accounting in Digital Period. Maliye ve Finans Yazıları 118 13–32.
IEEE
[1]İ. Mert, “Investigation Techniques, Methods, Types, and Increasing Impact of Forensic Accounting in Digital Period”, Maliye ve Finans Yazıları, sy 118, ss. 13–32, Eki. 2022, doi: 10.33203/mfy.1084274.
ISNAD
Mert, İbrahim. “Investigation Techniques, Methods, Types, and Increasing Impact of Forensic Accounting in Digital Period”. Maliye ve Finans Yazıları. 118 (01 Ekim 2022): 13-32. https://doi.org/10.33203/mfy.1084274.
JAMA
1.Mert İ. Investigation Techniques, Methods, Types, and Increasing Impact of Forensic Accounting in Digital Period. Maliye ve Finans Yazıları. 2022;:13–32.
MLA
Mert, İbrahim. “Investigation Techniques, Methods, Types, and Increasing Impact of Forensic Accounting in Digital Period”. Maliye ve Finans Yazıları, sy 118, Ekim 2022, ss. 13-32, doi:10.33203/mfy.1084274.
Vancouver
1.İbrahim Mert. Investigation Techniques, Methods, Types, and Increasing Impact of Forensic Accounting in Digital Period. Maliye ve Finans Yazıları. 01 Ekim 2022;(118):13-32. doi:10.33203/mfy.1084274