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Article
Publication date: 4 September 2017

Bonita Kramer, Michael Seda and Georgiy Bobashev

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…

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Abstract

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.

Details

Accounting Research Journal, vol. 30 no. 3
Type: Research Article
ISSN: 1030-9616

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Book part
Publication date: 10 February 2020

Öznur Arslan

Together with the globalization, the markets throughout the world entered into an intense competition and it led the companies in capital markets into a panic. During the…

Abstract

Together with the globalization, the markets throughout the world entered into an intense competition and it led the companies in capital markets into a panic. During the competition for being at the top, the companies may sometimes have recourse to various frauds, corruption, or manipulations. The advancing technology is the most useful instrument of companies for this purpose. Countering these frauds and corruptions, which are gradually becoming more complex, is the profession of “auditing” which entered into an institutionalization and professionalization process. One of the most important milestones in this process is the emergence of the forensic accounting profession. The forensic accounting services, especially in the USA and Canada, provide courts and lawyers with support by making use of accounting, auditing, and analytical investigations on legal issues involving financial disputes. The forensic accountants offer service to relevant persons and institutions in order to determine the frauds made by the companies and support the lawsuits.

The objective of the present study is to provide information about the forensic accounting profession and its development in the world, as well as contributing to the development and recognition of forensic accounting practices.

Details

Contemporary Issues in Audit Management and Forensic Accounting
Type: Book
ISBN: 978-1-83867-636-0

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Article
Publication date: 16 February 2015

Bonita Kramer

– The purpose of this paper is to raise awareness about internal fraud in small businesses among small business owners, managers, and consultants.

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Abstract

Purpose

The purpose of this paper is to raise awareness about internal fraud in small businesses among small business owners, managers, and consultants.

Design/methodology/approach

Recent statistics from international fraud surveys are presented, and the theory of why people commit fraud is described. The most common internal fraud schemes as identified in the international fraud surveys are explained, as well as some of the related red flags and preventative measures. Examples of actual internal frauds perpetrated in small businesses are discussed.

Findings

This paper summarizes pertinent facts that repeatedly show small businesses are most vulnerable to fraud and suffer a disproportionate median loss when compared to larger businesses. External audits by Certified Public Accountants cannot be relied upon to detect fraud. Owners, managers, and advisors are strongly encouraged to have knowledge of how fraud can affect their organizations in order to prevent or detect fraud and avoid the devastating effect it can have on the small business’s viability.

Practical implications

Fraud knowledge can help owners, managers, and advisors prevent small businesses from falling victim to fraud.

Originality/value

This paper addresses a critical issue to small businesses, but has so far been largely neglected in the literature. While large financial statement frauds receive widespread publicity, they are relatively uncommon compared to asset misappropriation fraud schemes suffered by small businesses.

Details

Journal of Small Business and Enterprise Development, vol. 22 no. 1
Type: Research Article
ISSN: 1462-6004

Keywords

Available. Content available
Article
Publication date: 15 March 2013

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Abstract

Details

Pigment & Resin Technology, vol. 42 no. 2
Type: Research Article
ISSN: 0369-9420

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Abstract

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Review of Marketing Research
Type: Book
ISBN: 978-0-85724-726-1

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Book part
Publication date: 3 September 2019

Jeffrey Berman

Abstract

Details

Mad Muse: The Mental Illness Memoir in a Writer's Life and Work
Type: Book
ISBN: 978-1-78973-810-0

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