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Contemporary issues in audit management and forensic accounting / edited by Simon Grima, Engin Boztepe, Peter J. Baldacchino.

Contributor(s): Material type: TextTextLanguage: English Series: Contemporary studies in economic and financial analysisPublication details: United Kingdom : Emerald Publishing, c2020.Description: pages : illustrations ; cmContent type:
  • text
Media type:
  • unmediated
Carrier type:
  • volume
ISBN:
  • 9781838676360 (hardback)
Subject(s): LOC classification:
  • HF5680 C76 2020
Online resources:
Contents:
An Empirical Analysis on Students’ Cheating Behavior and Personality Traits in the Context of Fraud Triangle Factors -- The Effects of Big Data on Forensic Accounting Practices and Education -- Forensic Accounting Education: An Evaluation of Perception of Students and Certified Public Accountants -- Financial Information Manipulation and Its Effects on Investor Demands: The Case of BIST BANK -- The Current Situation and Prospects of the Profession of Judicial Advisory in Turkey: A Research on Lawyers -- Insurance Fraud: The Case in Turkey -- Rationality in Decision-Making and Deterring Corporate Fraud -- Explaining Heterogeneity in Risk Appetite and Tolerance: The Turkish Case -- An Analysis of Fraudulent Financial Reporting Using the Fraud Diamond Theory Perspective: An Empirical Study on the Manufacturing Sector Companies Listed on the Borsa Istanbul -- Detection of Accounting Frauds Using the Rule-Based Expert Systems within the Scope of Forensic Accounting -- Financial Statement Manipulation: A Beneish Model Application -- The Evaluation of the Criteria for the Selection and Change of the Independent Audit Firm Using the AHP Method -- The Forensic Accounting Profession and the Process of Its Development in the World -- Forensic Accounting and Fraud Audit in Turkey (2008–2018): An Academic Literature Review and Classification -- The Views of Turkish Accounting Academics about the Skills of the Forensic Accountant -- Financial Crime: A Review of Literature -- Social Auditing and Its Applicability to Maltese Co-Operatives -- Challenging the Adequacy of the Conventional ‘Three Lines of Defence’ Model: A Case Study on Maltese Credit Institutions.
Summary: "Recently, financial crimes have increased exponentially in many regions of the world. Considering that these crimes are usually due to accounting fraud, more sensitive and effective approaches to accounting fraud and corruption have started developing. In this context, regulations have been put into practice in many countries for measures to be taken against fraud and corruption. It is not possible to take measures against and fight financial crimes by using old traditional methods. Instead, the field of Forensic Accounting has arisen to directly tackle these issues. In the 18 chapters in this volume of Contemporary Studies in Financial and Economic Analysis, expert contributors gather together to examine the extent and characteristics of forensic accounting, a field which has been practiced for many years, but is still not internationally regulated yet."--Back cover
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Holdings
Item type Current library Collection Call number Materials specified URL Status Notes Date due Barcode
Books Books Ladislao N. Diwa Memorial Library Reserve Section Non-fiction RUS HF5680 C76 2020 (Browse shelf(Opens below)) Link to resource Room use only 80366 00082736

An Empirical Analysis on Students’ Cheating Behavior and Personality Traits in the Context of Fraud Triangle Factors -- The Effects of Big Data on Forensic Accounting Practices and Education -- Forensic Accounting Education: An Evaluation of Perception of Students and Certified Public Accountants -- Financial Information Manipulation and Its Effects on Investor Demands: The Case of BIST BANK -- The Current Situation and Prospects of the Profession of Judicial Advisory in Turkey: A Research on Lawyers -- Insurance Fraud: The Case in Turkey -- Rationality in Decision-Making and Deterring Corporate Fraud -- Explaining Heterogeneity in Risk Appetite and Tolerance: The Turkish Case -- An Analysis of Fraudulent Financial Reporting Using the Fraud Diamond Theory Perspective: An Empirical Study on the Manufacturing Sector Companies Listed on the Borsa Istanbul -- Detection of Accounting Frauds Using the Rule-Based Expert Systems within the Scope of Forensic Accounting -- Financial Statement Manipulation: A Beneish Model Application -- The Evaluation of the Criteria for the Selection and Change of the Independent Audit Firm Using the AHP Method -- The Forensic Accounting Profession and the Process of Its Development in the World -- Forensic Accounting and Fraud Audit in Turkey (2008–2018): An Academic Literature Review and Classification -- The Views of Turkish Accounting Academics about the Skills of the Forensic Accountant -- Financial Crime: A Review of Literature -- Social Auditing and Its Applicability to Maltese Co-Operatives -- Challenging the Adequacy of the Conventional ‘Three Lines of Defence’ Model: A Case Study on Maltese Credit Institutions.

"Recently, financial crimes have increased exponentially in many regions of the world. Considering that these crimes are usually due to accounting fraud, more sensitive and effective approaches to accounting fraud and corruption have started developing. In this context, regulations have been put into practice in many countries for measures to be taken against fraud and corruption. It is not possible to take measures against and fight financial crimes by using old traditional methods. Instead, the field of Forensic Accounting has arisen to directly tackle these issues. In the 18 chapters in this volume of Contemporary Studies in Financial and Economic Analysis, expert contributors gather together to examine the extent and characteristics of forensic accounting, a field which has been practiced for many years, but is still not internationally regulated yet."--Back cover

Fund 164 Linar International Book Resources, Inc. Purchased 06/06/2022 80366 pnr PHP 8,645.00 2022-05-333 2022-1-0319

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