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Assessment of internal control systems to curb corporate fraud : evidence from Brazil
Imoniana, Joshua Onome; Feitas, Eduardo Costa de; … - In: African journal of accounting, auditing and finance : AJAAF 5 (2016) 1, pp. 1-24
Persistent link: https://www.econbiz.de/10011646202
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Corporate fraud, governance, and auditing
Pagano, Marco; Immordino, Giovanni - In: The review of corporate finance studies 1 (2012) 1, pp. 109-132
Persistent link: https://www.econbiz.de/10009625669
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Fraud prevention and detection practices in the perspective of Jember Regency internal auditor
Nusantara, Ari Fahimatussyam Putra; Irianto, Gugus; … - 2020
Persistent link: https://www.econbiz.de/10012266515
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Corporate governance attributes in fraud detterence
Raziah Bi Mohamed Sadique; Aida Maria Ismail; Roudaki, Jamal - In: International journal of financial research 10 (2019) 3, pp. 51-62
Persistent link: https://www.econbiz.de/10012320157
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An analysis of external and internal auditors' use of ISA 240 red flags : the impact of auditors' estimation of fraud pervasiveness
Al-Dhubaibi, Ahmed Abdullah Saad; Sharaf-Addin, Hussein … - In: Cogent business & management 9 (2022) 1, pp. 1-21
and indicate the use of fraud risk factors (red flags) in their efforts to detect fraudulent financial statements and … misappropriation of assets. Further, this study attempts to explain the effect of auditors' estimation of fraud prevalence in the … business environment on their assessment of fraud risk and their subsequent use of fraud risk factors. Empirical data were …
Persistent link: https://www.econbiz.de/10014436066
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Fraud prevention determinants : a Balinese cultural overview
Saputra, Komang Adi Kurniawan; Mu'ah; Jurana; Korompis, … - In: Australasian accounting business and finance journal : AABF 16 (2022) 3, pp. 167-181
Persistent link: https://www.econbiz.de/10013503417
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Forensic audit and fraud detection and prevention in the Nigerian banking sector
Uniamikogbo, Emmanuel; Adeusi, Amos Sunday; Amu, U. … - In: Accounting and taxation review : A&TR 3 (2019) 3, pp. 121-139
Persistent link: https://www.econbiz.de/10012206039
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Auditors' perceptions of the effectiveness of fraud prevention and detection methods
Mangala, Deepa; Kumari, Pooja - In: Indian journal of corporate governance 10 (2017) 2, pp. 118-142
Persistent link: https://www.econbiz.de/10011856132
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Usage and perceptions of fraud detection and preventive methods : evidence from Mauritius
Agathee, Ushad Subadar; Ramen, Mootooganagen - In: Accounting & taxation : AT 9 (2017) 1, pp. 87-96
Persistent link: https://www.econbiz.de/10011885846
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Independent accounts : the possibilities for auditor independence in the age of financial scandal
Lehman, Cheryl R. (contributor) - 2006
Returning to its roots in activism and economic justice, this issue exposes accounting practice as a contested terrain by examining its role as a social force encompassing issues of value, governance, ethics, politics, and class. Arguing that the view of the discipline as objective and fair is a...
Persistent link: https://www.econbiz.de/10011905338