Global incidences of fraudulent practices have led to the collapse of major businesses, public institution and governments. Fighting corruption requires the investigation, detection and prevention of frauds. Advancement in fraud detection process includes the use of forensic accounting and...

Fraud is a fundamental problem with every financial institution in the world, and Saudi Arabian banking sector is not immune to this malaise. Advances in technology that have led to the development of electronic banking have created new challenges for preventing fraud in the banking sector. This...

Many cases of fraud and corrupt practices are being thrown out of court for lack of merit and abuse of court processes in Nigeria, and thus, become a source of concern to the public and the government. This paper seeks to examine the influence of fraud related problem representation (FRPR) on...

This paper investigated the capability requirements as represented by Knowledge (KR) and Skills (SR) requirements and competence requirement as represented by Fraud risk assessment (FRA) of a forensic accountant and auditor in the Nigerian public sector. In addition, this study explored whether...

This paper discusses task performance fraud risk assessment and forensic accountant and auditor knowledge and mindset in the Nigerian public sector. The aim of the study is to examine the fraud risk assessment in the Nigerian public sector through the efficient utilisation of forensic accountant...

This paper discusses task performance fraud risk assessment and forensic accountant knowledge and mindset in the Nigerian public sector. The aim of the study is to investigate the fraud risk assessment in the Nigerian public sector through the efficient exploit of forensic accountant knowledge...

The PwC's 2011 Global economic crime survey confirms the fact that loss due to economic crime in Malaysia is on the increase and requires immediate intervention. The Malaysian government vision 2020 to be a developed nation with the drive: “People first, performance now” will require high...

The paper investigates the relationship between knowledge (KR) and mindset (MR) on task performance fraud risk assessment (TPFRA) of forensic accountant and auditor in the public sector environment. It also examines the claim that forensic accountants possess higher level of KR, MR and TPFRA...

The 2011 Global Economic Crime Survey instituted by PricewaterhouseCoopers confirms the economic crime in Malaysia to be on the increase and, therefore, requires immediate attention to stem the tides. In anticipation of the challenges occasioned due to a shift from the modified cash basis to the...

Purpose: The paper investigates Fraud Risk Assessment Task Performance (TPFRA) and Knowledge Requirement (KR) of the forensic accountant and auditor on Fraud Related Problem Representation (FRPR) in the Nigerian public sector.Design/Methodology/Approach: The study used cross-sectional design and...