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This paper explains the main features of accounting fraud across an examination of the current literature by putting the environment and the different ways to prevent fraud under a microscope.
1 sty 2019 · This paper explains the main features of accounting fraud across an examination of the current literature by putting the environment and the different ways to prevent fraud under a microscope.
29 wrz 2023 · Excluding all articles not addressing fraud and fraud risks, the search yielded 208 peer-reviewed articles that were potentially relevant and covered the conceptualization of fraud, determinants of fraud, fraud detection techniques, methods to prevent fraud and audit processes.
The authors use a mixed-methods research synthesis and select 64 accounting journal articles to analyze the main proxies for fraud, the stages of the fraud process under investigation and the roles played by auditors and enforcers.
1 sie 2024 · Accounting fraud has two distinct features—overbuilding and information frictions—that make it likely to have consequences for employees. First, executives take real actions, like overbuilding, to complement or decrease detection of accounting fraud.
13 cze 2023 · According to the latest research by ACFE (Citation 2022) financial statements fraud appears in 9% of the cases but is the type of fraud that relates to most stakeholders. Financial statements fraud can disrupt trust in financial reporting and corporate governance and consequently lead to less efficient allocation of capital.
26 sty 2024 · This article explores the critical roles of forensic accounting and auditing in modern business, focusing on uncovering financial irregularities and promoting transparency.
