Contemporary issues in audit management and forensic accounting

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...

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Bibliographic Details
Main Authors: Grima, Simon, (Author), Boztepe, Engin, (Author), Baldacchino, Peter J., (Author)
Format: eBook
Language: English
Published: Bingley, U.K. : Emerald Publishing Limited, 2020.
Series: Contemporary studies in economic and financial analysis ; v. 103.
Subjects:
Management audit.
Forensic accounting.
Accounting fraud.
Business & Economics, Auditing.
Management accounting & bookkeeping.
elektronické knihy
electronic books
ISBN: 9781838676377
9781838676353
Physical Description: 1 online resource (xi, 340 pages) ; cm.

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100 1 |a Grima, Simon,  |e author. 
245 1 0 |a Contemporary issues in audit management and forensic accounting /  |c edited by Simon Grima, Engin Boztepe, and Peter J. Baldacchino. 
264 1 |a Bingley, U.K. :  |b Emerald Publishing Limited,  |c 2020. 
264 4 |c ©2020 
300 |a 1 online resource (xi, 340 pages) ;  |c cm. 
336 |a text  |b txt  |2 rdacontent 
337 |a computer  |b c  |2 rdamedia 
338 |a online resource  |b cr  |2 rdacarrier 
490 1 |a Contemporary studies in economic and financial analysis,  |x 1569-3759 ;  |v volume 102 
500 |a Includes index. 
505 0 0 |a 1. An emperical analysis on students' cheating behavior and personality traits in the context of fraud triangle factors /  |r Ali Altug Bicer -- 2. The effects of big data in forensic accounting practices and education /  |r Burcu Isguden Kilic -- 3. Forensic accounting education: an evaluation of perception of the students and the certified public accountants /  |r Emin Zeytinoğlu and Zafer Anadolu -- 4. Financial information manipulation and its effects on investor demands: the case of Borsa Istanbul Bank /  |r Esra Atabay and Engin Dinç -- 5. The current situation and prospects of the profession of judicial advisory in Turkey: a research on lawyers /  |r Engin Dinç and Esra Atabay -- 6. Insurance fraud: the case in Turkey /  |r Feride Hayirsever Baştürk -- 7. Rationality in decision making and deterring corporate fraud /  |r Gökçe Sinem Erbuğa -- 8. Explaining heterogeneity in risk appetite and tolerance: the Turkish case /  |r Joseph John Woods, Sharon Seychell, Ercan Ozen, Jonathan Spiteri, Robert Suban, and Simon Grima -- 9. 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 /  |r Hakan Ozcelik -- 10. Detection of accounting frauds using the rule based expert systems within the scope of forensic accounting /  |r Mahmut Sami Öztürk and Hayrettin Usul -- 11. Financial statement manipulation: a Beneish model application /  |r Murat Erdoğan and Eda Oruç Erdoğan -- 12. The evaluation of the criteria for the selection and change of the independent audit firm using the AHP method /  |r Özlem Kuvat and Burcu Işgüden Kiliç -- 13. The forensic accounting profession and the process of its development in the world /  |r Öznur Arslan -- 14. Forensic accounting and fraud audit in Turkey (2008-2018): an academic literature review and classification /  |r Seval Kardeş Selimoğlu and Mehtap Altunel -- 15. The views of Turkish accounting academics about the skills of the forensic accountant /  |r Süleyman Uyar and Kürşad Çavuşoğlu -- 16. Financial crime: a review of literature /  |r Yüksel Akay Ünvan -- 17. Social auditing and its applicability to Maltese co-operatives /  |r Peter J Baldacchino, Shana Bugeja and Simon Grima -- 18. Challenging the adequacy of the conventional 'three lines of defence' model: a case study on Maltese credit institutions /  |r Glen Borg -- About the contributors -- Index. 
520 |a 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 Economic and Financial 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. 
588 0 |a Print version record. 
650 0 |a Management audit. 
650 0 |a Forensic accounting. 
650 0 |a Accounting fraud. 
650 7 |a Business & Economics, Auditing.  |2 bisacsh 
650 7 |a Management accounting & bookkeeping.  |2 bicssc 
655 7 |a elektronické knihy  |7 fd186907  |2 czenas 
655 9 |a electronic books  |2 eczenas 
700 1 |a Boztepe, Engin,  |e author. 
700 1 |a Baldacchino, Peter J.,  |e author. 
776 |z 9781838676360 
830 0 |a Contemporary studies in economic and financial analysis ;  |v v. 103.  |x 1569-3759 
856 4 0 |u https://proxy.k.utb.cz/login?url=https://doi.org/10.1108/s1569-37592020102  |y Full text 

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