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Dijital Dönemde Adli Muhasebenin Soruşturma Teknikleri, Yöntemleri, Türleri ve Artan Etkisi

Yıl 2022, Sayı: 118, 13 - 32, 21.10.2022
https://doi.org/10.33203/mfy.1084274

Öz

Adli muhasebeciler, kuruluşlarda ve işletmelerde yanlış mali uygulamalar ve dolandırıcılık ile mücadele etmekten sorumludur. Ayrıca, mahkemelerin finansla ilgili suç faaliyetinin kanıtı olarak kullanılabilecek yeterli ve ilgili bilgilere sahip olmasını sağlamaktan da sorumludurlar (Akinbowale ve diğ., 2020, s. 1256). Adli muhasebe uygulamaları, finansal veri analizi, raporların hazırlanması ve sonuçların mahkemeler önünde test edilmesi gibi görevler üstlenerek başarılı hale getirilmektedir. Soruşturma, bir mali suç faaliyetinin meydana gelip gelmediğini belirlemek için kayıt tutulan mali defterlerinin incelenmesini içerir. Bu soruşturmalar sayesinde adli muhasebeciler, dolandırıcılık ve yanlış uygulamaları tespit edip ortaya çıkartarak suçluları adli sicile kaydettiriyor. Dosyalanan raporlar mahkemelerde delil görevi görüyor.

Kaynakça

  • 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
  • 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
  • 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
  • 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
  • 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
  • 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
  • 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
  • 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
  • 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
  • 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
  • Domino, M.A., Giordano, G., Webinger, M. (2017), ‘‘An Investigation of the Factors that Impact the Perceived Value of Forensic Accounting Certifications. Journal of Forensic and Investigative Accounting, Vol. 9, Issue 1, pp. 637-653
  • Ehioghiren, E.E., Atu, O.E., Osaretin K. (2016), ‘‘Forensic Accounting and Fraud Management: Evidence from Nigeria’’, Igbinedion University Journal of Accounting, Vol. 2, Issue. 8, pp. 245-308, DOI: 10.7176/RJFA/12-10-13
  • Eliezer, O., Emmanuel, B. (2015), ‘‘Relevance of Forensic Accounting in the Detection and Prevention of Fraud in Nigeria’’, International Journal of Approximate Reasoning, Vol. 2, Issue 7, pp. 67-77, DOI: 10.46827/ejes.v7i6.3148
  • Enofe A.O., Okpako, P.O., Atube, E. N. (2013), ‘‘The Impact of Forensic Accounting on Fraud Detection’’, European Journal of Business and Management, Vol. 5, Issue 26, pp. 61-70
  • Fadilah, S., Maemunah, M., Lim, T.N., Rini, I.S. (2019), ‘‘Forensic Accounting: Fraud Detection Skills for External Auditors’’, Polish Journal of Management Studies, Vol. 20, Issue 1, pp. 168-180, DOI: 10.17512/pjms.2019.20.1.15
  • Hegazy, S., Sangster, A., Kotb, A. (2017), ‘‘Mapping Forensic Accounting in the UK’’, Journal of International Accounting, Auditing and Taxation, Vol. 28, pp. 43-56, DOI: 10.1016/j.intaccaudtax.2016.12.004
  • Huber, W.D. (2017), ‘‘Forensic Accounting, Fraud Theory, and the End of the Fraud Triangle’’, Journal of Theoretical Accounting Research, Vol. 12, Issue 2, pp. 28-48
  • Jimmy, R., Gokul S., Jayashankar, J. (2018), ‘‘Forensic Accounting as a White-Collar Crime Detection Tool: A Study’’, Indian Journal of Public Health Research & Development, Vol. 9, Issue 12, pp. 1978-1984, DOI: 10.5958/0976-5506.2018.01926.5
  • Kramer, B., Seda, M., Bobashev, G. (2017), ‘‘Current Opinions on Forensic Accounting Education’’, Accounting Research Journal, Vol. 30, Issue 3, pp. 249-264, DOI: 10.1108/ARJ-06-2015-0082
  • Kranacher, M.J., Riley, R. (2019), ‘‘Forensic Accounting and Fraud Examination’’, John Wiley & Sons, ISBN: 978-1-119-49417-1, 624 pages
  • Kumshe, A.M., Umar, I., Imam, A. (2018), ‘‘Prospects of Forensic Accounting Education in Nigeria: A Review’’, SAJRED: Journal of Resources & Economic Development, Vol. 1, Issue 1, pp. 74-84
  • Lakshmi, P., Menon, G. (2016), ‘‘Forensic Accounting: A Checkmate for Corporate Fraud’’, Journal of Modern Accounting and Auditing, Vol. 12, Nr. 9, Sep. 2016, pp. 453-460, DOI: 10.17265/1548-6583/2016.09.002
  • Mitrić, M., Stanković, A., Lakićević, A. (2012), ‘‘Forensic Accounting—the Missing Link in Education and Practice’’, Management (1820-0222), Vol. 17, Issue 65, pp. 41-50, DOI: 10.7595/management.fon.2012.0032
  • Moid, S. (2016), ‘‘Application of Forensic Accounting to Investigate Scams in India’’, MIJBR-MITS International Journal of Business Research, Vol. 3, Issue 1, pp. 24-31
  • Nigrini, M.J. (2020), ‘‘Forensic Analytics: Methods and Techniques for Forensic Accounting Investigations’’, 2nd ed. John Wiley & Sons, ISBN: 978-1-119-58576-3, 544 pages
  • Ocansey, E.O.N.D. (2017), ‘‘Forensic Accounting and the Combating of Economic and Financial Crimes in Ghana’’, European Scientific Journal, Vol. 13, Issue 31, pp. 379-393, DOI: https://doi.org/10.19044/esj.2017.v13n31p379
  • Okoye, E., Ndah, E.N. (2019), ‘‘Forensic Accounting and Fraud Prevention in Manufacturing Companies in Nigeria’’, International Journal of Innovative Finance and Economics Research, Vol. 7, Nr. 1, 107-116
  • Olaoye, C.O., Olanipekun, C.T. (2018), ‘‘Impact of Forensic Accounting and Investigation on Corporate Governance in Ekiti State’’, Journal of Accounting, Business and Finance Research, Vol. 4, Issue 1, pp. 28-36, DOI: https://doi.org/10.20448/2002.41.28.36
  • Oyedokun, G.E., Enyi, P.E., Dada, S.O. (2018), ‘‘Forensic Accounting Techniques and Integrity of Financial Statements: An Investigative Approach’’, Journal of African Interdisciplinary Studies (JAIS), Vol. 2, Issue 3, pp. 1-23
  • Özcan, A. (2019), ‘‘Analyzing the Impact of Forensic Accounting on the Detection of Financial Information Manipulation’’, Manas Sosyal Araştırmalar Dergisi, Vol. 8, Issue 2, pp. 1744-1760
  • Prabowo, H.Y. (2021), ‘‘Undergraduate Forensic Accounting Education in Indonesia: Initiating a Re-Invention’’, Australasian Accounting, Business and Finance Journal, Vol. 15, Issue 2, pp. 3-25
  • Prakash, N. (2013), ‘‘Forensic Accounting: A Budding Field in India’’, Indian Journal of Accounting, Vol. 45, Issue 1, pp. 102-111
  • Rehman, A., Hashim, F. (2019), ‘‘Impact of Mature Corporate Governance on Detective Role of Forensic Accounting: Case of Public Listed Companies in Oman’’, KnE Social Sciences, FG 2nd Conference on Governance and Integrity 2019, pp. 637-665, DOI:10.18502/kss.v3i22.5080
  • Rezaee, Z., Wang, J. (2019), ‘‘Relevance of big data to forensic accounting practice and education’’, Managerial Auditing Journal, Vol. 34, No. 3, 2019, pp. 268-288
  • Rezaee, Z., Lo, D., Ha, M., Suen, A. (2016), ‘‘Forensic Accounting Education and Practice: Insights from China’’, Journal of Forensic & Investigative Accounting, Vol.8, Nr. 1, pp. 106-119, DOI 10.1108/MAJ-08-2017-1633
  • Saha, A. (2014), ‘‘A Multidimensional Approach to Investigating Frauds and Scams: A Study in the Global and Indian Context’’, The Management Accountant Journal, Vol. 49, Issue 9, pp. 29-39, DOI: 10.33516/maj.v49i9.29-39p
  • Sorunke, O.A. (2018), ‘‘Forensic Accounting Investigation Techniques and Successful Prosecution of Corruption Cases in Nigeria’’, International Journal of Academic Research in Accounting, Finance and Management Sciences, Vol. 8, Issue 3, pp. 37-44, DOI: 10.6007/IJARAFMS/v8-i3/4450
  • Suleiman, N., Ahmi, A. (2018), ‘‘Mitigating Corruption Using Forensic Accounting Investigation Techniques: The Watchdog Perspectives’’, Indian-Pacific Journal of Accounting and Finance, Vol. 2, Issue 1, pp. 4-25, DOI: https://doi.org/10.52962/ipjaf.2018.2.1.38
  • Sumartono, S., Urumsah, D., Hamdani, R. (2020), ‘‘Skills of the Forensic Accountants in Revealing Fraud in Public Sector: The Case of Indonesia’’, Journal of Accounting and Investment, Vol. 1. Issue 1, pp. 180-194, DOI: https://doi.org/10.18196/jai.2101144
  • Tiwari, R.K., Debnath, J. (2017), ‘‘Forensic Accounting: A Blend of Knowledge’’, Journal of Financial Regulation and Compliance, Vol. 25, Issue 1, 2017. pp. 85, DOI 10.1108/JFRC-05-2016-0043
  • Van Akkeren, J., Buckby, S., Tarr, J.A. (2016), ‘‘Forensic Accounting: Professional Regulation of a Multi-disciplinary Field’’, Australian Business Law Review, Vol. 44 Nr. 3 pp. 204-215

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

Yıl 2022, Sayı: 118, 13 - 32, 21.10.2022
https://doi.org/10.33203/mfy.1084274

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.

Kaynakça

  • 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
  • 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
  • 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
  • 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
  • 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
  • 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
  • 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
  • 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
  • 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
  • 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
  • Domino, M.A., Giordano, G., Webinger, M. (2017), ‘‘An Investigation of the Factors that Impact the Perceived Value of Forensic Accounting Certifications. Journal of Forensic and Investigative Accounting, Vol. 9, Issue 1, pp. 637-653
  • Ehioghiren, E.E., Atu, O.E., Osaretin K. (2016), ‘‘Forensic Accounting and Fraud Management: Evidence from Nigeria’’, Igbinedion University Journal of Accounting, Vol. 2, Issue. 8, pp. 245-308, DOI: 10.7176/RJFA/12-10-13
  • Eliezer, O., Emmanuel, B. (2015), ‘‘Relevance of Forensic Accounting in the Detection and Prevention of Fraud in Nigeria’’, International Journal of Approximate Reasoning, Vol. 2, Issue 7, pp. 67-77, DOI: 10.46827/ejes.v7i6.3148
  • Enofe A.O., Okpako, P.O., Atube, E. N. (2013), ‘‘The Impact of Forensic Accounting on Fraud Detection’’, European Journal of Business and Management, Vol. 5, Issue 26, pp. 61-70
  • Fadilah, S., Maemunah, M., Lim, T.N., Rini, I.S. (2019), ‘‘Forensic Accounting: Fraud Detection Skills for External Auditors’’, Polish Journal of Management Studies, Vol. 20, Issue 1, pp. 168-180, DOI: 10.17512/pjms.2019.20.1.15
  • Hegazy, S., Sangster, A., Kotb, A. (2017), ‘‘Mapping Forensic Accounting in the UK’’, Journal of International Accounting, Auditing and Taxation, Vol. 28, pp. 43-56, DOI: 10.1016/j.intaccaudtax.2016.12.004
  • Huber, W.D. (2017), ‘‘Forensic Accounting, Fraud Theory, and the End of the Fraud Triangle’’, Journal of Theoretical Accounting Research, Vol. 12, Issue 2, pp. 28-48
  • Jimmy, R., Gokul S., Jayashankar, J. (2018), ‘‘Forensic Accounting as a White-Collar Crime Detection Tool: A Study’’, Indian Journal of Public Health Research & Development, Vol. 9, Issue 12, pp. 1978-1984, DOI: 10.5958/0976-5506.2018.01926.5
  • Kramer, B., Seda, M., Bobashev, G. (2017), ‘‘Current Opinions on Forensic Accounting Education’’, Accounting Research Journal, Vol. 30, Issue 3, pp. 249-264, DOI: 10.1108/ARJ-06-2015-0082
  • Kranacher, M.J., Riley, R. (2019), ‘‘Forensic Accounting and Fraud Examination’’, John Wiley & Sons, ISBN: 978-1-119-49417-1, 624 pages
  • Kumshe, A.M., Umar, I., Imam, A. (2018), ‘‘Prospects of Forensic Accounting Education in Nigeria: A Review’’, SAJRED: Journal of Resources & Economic Development, Vol. 1, Issue 1, pp. 74-84
  • Lakshmi, P., Menon, G. (2016), ‘‘Forensic Accounting: A Checkmate for Corporate Fraud’’, Journal of Modern Accounting and Auditing, Vol. 12, Nr. 9, Sep. 2016, pp. 453-460, DOI: 10.17265/1548-6583/2016.09.002
  • Mitrić, M., Stanković, A., Lakićević, A. (2012), ‘‘Forensic Accounting—the Missing Link in Education and Practice’’, Management (1820-0222), Vol. 17, Issue 65, pp. 41-50, DOI: 10.7595/management.fon.2012.0032
  • Moid, S. (2016), ‘‘Application of Forensic Accounting to Investigate Scams in India’’, MIJBR-MITS International Journal of Business Research, Vol. 3, Issue 1, pp. 24-31
  • Nigrini, M.J. (2020), ‘‘Forensic Analytics: Methods and Techniques for Forensic Accounting Investigations’’, 2nd ed. John Wiley & Sons, ISBN: 978-1-119-58576-3, 544 pages
  • Ocansey, E.O.N.D. (2017), ‘‘Forensic Accounting and the Combating of Economic and Financial Crimes in Ghana’’, European Scientific Journal, Vol. 13, Issue 31, pp. 379-393, DOI: https://doi.org/10.19044/esj.2017.v13n31p379
  • Okoye, E., Ndah, E.N. (2019), ‘‘Forensic Accounting and Fraud Prevention in Manufacturing Companies in Nigeria’’, International Journal of Innovative Finance and Economics Research, Vol. 7, Nr. 1, 107-116
  • Olaoye, C.O., Olanipekun, C.T. (2018), ‘‘Impact of Forensic Accounting and Investigation on Corporate Governance in Ekiti State’’, Journal of Accounting, Business and Finance Research, Vol. 4, Issue 1, pp. 28-36, DOI: https://doi.org/10.20448/2002.41.28.36
  • Oyedokun, G.E., Enyi, P.E., Dada, S.O. (2018), ‘‘Forensic Accounting Techniques and Integrity of Financial Statements: An Investigative Approach’’, Journal of African Interdisciplinary Studies (JAIS), Vol. 2, Issue 3, pp. 1-23
  • Özcan, A. (2019), ‘‘Analyzing the Impact of Forensic Accounting on the Detection of Financial Information Manipulation’’, Manas Sosyal Araştırmalar Dergisi, Vol. 8, Issue 2, pp. 1744-1760
  • Prabowo, H.Y. (2021), ‘‘Undergraduate Forensic Accounting Education in Indonesia: Initiating a Re-Invention’’, Australasian Accounting, Business and Finance Journal, Vol. 15, Issue 2, pp. 3-25
  • Prakash, N. (2013), ‘‘Forensic Accounting: A Budding Field in India’’, Indian Journal of Accounting, Vol. 45, Issue 1, pp. 102-111
  • Rehman, A., Hashim, F. (2019), ‘‘Impact of Mature Corporate Governance on Detective Role of Forensic Accounting: Case of Public Listed Companies in Oman’’, KnE Social Sciences, FG 2nd Conference on Governance and Integrity 2019, pp. 637-665, DOI:10.18502/kss.v3i22.5080
  • Rezaee, Z., Wang, J. (2019), ‘‘Relevance of big data to forensic accounting practice and education’’, Managerial Auditing Journal, Vol. 34, No. 3, 2019, pp. 268-288
  • Rezaee, Z., Lo, D., Ha, M., Suen, A. (2016), ‘‘Forensic Accounting Education and Practice: Insights from China’’, Journal of Forensic & Investigative Accounting, Vol.8, Nr. 1, pp. 106-119, DOI 10.1108/MAJ-08-2017-1633
  • Saha, A. (2014), ‘‘A Multidimensional Approach to Investigating Frauds and Scams: A Study in the Global and Indian Context’’, The Management Accountant Journal, Vol. 49, Issue 9, pp. 29-39, DOI: 10.33516/maj.v49i9.29-39p
  • Sorunke, O.A. (2018), ‘‘Forensic Accounting Investigation Techniques and Successful Prosecution of Corruption Cases in Nigeria’’, International Journal of Academic Research in Accounting, Finance and Management Sciences, Vol. 8, Issue 3, pp. 37-44, DOI: 10.6007/IJARAFMS/v8-i3/4450
  • Suleiman, N., Ahmi, A. (2018), ‘‘Mitigating Corruption Using Forensic Accounting Investigation Techniques: The Watchdog Perspectives’’, Indian-Pacific Journal of Accounting and Finance, Vol. 2, Issue 1, pp. 4-25, DOI: https://doi.org/10.52962/ipjaf.2018.2.1.38
  • Sumartono, S., Urumsah, D., Hamdani, R. (2020), ‘‘Skills of the Forensic Accountants in Revealing Fraud in Public Sector: The Case of Indonesia’’, Journal of Accounting and Investment, Vol. 1. Issue 1, pp. 180-194, DOI: https://doi.org/10.18196/jai.2101144
  • Tiwari, R.K., Debnath, J. (2017), ‘‘Forensic Accounting: A Blend of Knowledge’’, Journal of Financial Regulation and Compliance, Vol. 25, Issue 1, 2017. pp. 85, DOI 10.1108/JFRC-05-2016-0043
  • Van Akkeren, J., Buckby, S., Tarr, J.A. (2016), ‘‘Forensic Accounting: Professional Regulation of a Multi-disciplinary Field’’, Australian Business Law Review, Vol. 44 Nr. 3 pp. 204-215
Toplam 41 adet kaynakça vardır.

Ayrıntılar

Birincil Dil İngilizce
Konular Finans
Bölüm Makaleler
Yazarlar

İbrahim Mert 0000-0003-3745-8405

Erken Görünüm Tarihi 22 Ekim 2022
Yayımlanma Tarihi 21 Ekim 2022
Gönderilme Tarihi 7 Mart 2022
Yayımlandığı Sayı Yıl 2022 Sayı: 118

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

Dergi özellikle maliye, finans ve bankacılık alanlarında faaliyet göstermektedir.