A survey reveals that a significant number of forensic accountants believe it is important that corporations that issue certifications in forensic accounting be not-for-profit and that these corporations have a duty to disclose their legal status. However, there are for-profit forensic...

The purpose of this paper is to discuss the state of forensic accounting in the United States as part of a series comparing forensic accounting in Anglo-American countries. For comparative purposes it is necessary first to establish the legal, geographic, political, and economic background of...

India's image on tackling corruption has not improved with Transparency International's Corruption Perception Index (CPI) placing it at 94th rank out of 176 nations this year. In recent times, there have been an increasing number of frauds and white collar crimes in all the sectors of the world...

Forensic accounting and forensic audit are not new concepts, however, their acceptability are just gaining momentum in Nigeria because of their perceived roles in National development and transformation. This paper presents various acceptable definitions and concepts of forensics and forensic...

Accounting fraud is a global concern representing a significant threat to the financial system stability due to the resulting diminishing of the market confidence and trust of regulatory authorities. Several tricks can be used to commit accounting fraud, hence the need for non-static regulatory...

Research has shown problem-based learning (PBL) to be an effective learning method in a variety of ways. This paper discusses the merits of implementing PBL in college accounting classrooms to teach ethics effectively. This paper reviews literature on the use of PBL in business and non-business...

The purpose of this study is to assess various financial reporting frauds that occurred at the segment-level. This study describes firm characteristics, the types of fraudulent activities, some of the financial effects, as well as the perpetrator of the fraud. Although one of the primary...

The paper presents a conceptual framework of financial fraud based on the historical interaction of opportunity and impediment. In the long run the character of opportunity is determined by the technical characteristics of assets and their unique, unknowable or unverifiable features. Impediment...

All organizations, including charities, are vulnerable to the risk of losses due to fraud. Using a sample of 562 nonprofit organizations that report an asset diversion between 2008 and 2011, we examine whether fraud disclosures are relevant to donors' giving decisions. We find, all else equal,...

The paper investigates the determinants of rent-seeking behavior under differing regulatory regimes over the long run, with a focus on the link between inequality and financial fraud and financial scandal. Using archival and quantitative evidence, from the United Kingdom between 1908 and 2010,...