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The Role of Forensic Accountants in Tax Fraud Prevention in Nigeria
Augustine Nwaorgu, Innocent; Iormbagah, Jacob Aondohemba; … - 2021
economic development. It is important to address the issue of tax fraud in Nigeria. As such, this study examines the role of … forensic accountants in prevention of tax fraud in Nigeria. The study adopts a survey research design. Data is collected with … has not improved tax fraud detection and prevention in Nigeria which consequently has negative impact on tax revenue …
Persistent link: https://www.econbiz.de/10013225498
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Forensic Accounting and Tax Fraud Detection in the Nigerian Public Sector
Nosiri, Hilary; Abiahu, Mary-Fidelis Chidoziem; Uwakwe, … - 2022
reducing cases of tax fraud in Nigeria. Forensic accounting and tax fraud in the public sector was examined. The results showed …
Persistent link: https://www.econbiz.de/10014238099
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Media bias and the persistence of the expectation gap : an analysis of press articles on corporate fraud
Cohen, Jeffrey R.; Ding, Yuan; Lesage, Cédric; … - 2015
Prior research has documented the continued existence of an expectation gap, defined as the divergence between the public's and the profession's conceptions of auditor's duties, despite the auditing profession's attempt to adopt standards and practices to close this gap. In this paper, we...
Persistent link: https://www.econbiz.de/10011544512
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The Role of the Forensic Accountant in a Medicare Fraud Identity Theft Case
Sanchez, Maria H. - 2012
purpose of impersonating that person, making unauthorized purchases, taking money from bank accounts, opening new lines of …
Persistent link: https://www.econbiz.de/10013113575
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Understanding Investor Perceptions of Financial Statement Fraud and Their Use of Red Flags : Evidence from the Field
Brazel, Joseph F. - 2014
We surveyed 194 experienced, nonprofessional investors to examine the relations between their perceptions of the frequency of financial statement fraud in the economy, their use of financial statement information, the importance they place on conducting their own fraud risk assessments, and...
Persistent link: https://www.econbiz.de/10013070828
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The Case of Undetected Fraud : Can Audit Firm Policies or Highlighting the Fraud Examiner’s Role Reduce Juror Assessments of Auditor Negligence?
Brazel, Joseph F. - 2020
This study explores two potential safeguards against liability when auditors exercise professional skepticism, but do not detect a fraud: (1) a firm policy requiring a specific level of professional skepticism in high-risk audit areas and (2) providing jurors with key differences between the...
Persistent link: https://www.econbiz.de/10012834559
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Application of the Net Worth Method in Forensic Accounting Investigations
Eisenberg, Paul - 2019
The present article deals with the application of the net worth method in the financial crime case study of John and Gayle Fawn. The UK Crown Prosecution Service accuses the defendants of having committed offences against the Proceeds of Crime Act 2002 in the period 2012/13-2014/15.Under the net...
Persistent link: https://www.econbiz.de/10012893952
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The Architecture of Fraud in the Accounting Environment
Riahi-Belkaoui, Ahmed - 2017
This paper introduces an architecture of fraud in accounting by explicating the nature of fraud in the accounting environment, providing some theoretical explanations of the phenomenon from the field of criminology, and exploring some outcome situations arising from corporate fraud
Persistent link: https://www.econbiz.de/10012944207
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Is It Time to Regulate Forensic Accounting?
Huber, Wm. Dennis - 2016
Both in US common law or in French codified law, Forensic Accountants aim to serve justice by illuminating technical, financial facts in the context of a dispute or a trial.According to the American Institute of Certified Public Accountants (AICPA), Forensic accounting services..."generally...
Persistent link: https://www.econbiz.de/10013002843
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Forensic Accountants, Codes of Ethics and Forensic Accounting Corporations
Huber, Wm. Dennis - 2016
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...
Persistent link: https://www.econbiz.de/10013006792