Forensic Accounting and Investigation Research Papers (original) (raw)

The failure of a government to recognize and adopt the services of accounting and finance professional has led to gradual drift into recession. In this paper, the writer discussed the role of the accounting and finance professional in an... more

- by
- •
- Forensic Accounting and Investigation

This paper aimed to investigate the effectiveness of safety and wellbeing management system at the Dar es Salaam Port. The study used a sample size of 60 people all being the employees and management of Dar es Salaam Port. Several observed towards adequacy of effectiveness of safety and healthiness management system at a workplace. The study found that a great part of employees including the management aware of the existence of SHMS at the port. However, it noted that injuries occurred at the port frequently, at the order of 10 or above accidents per month due to hazardous cargo handled, machines use, air pollutions and heavy cargo. In additional to low awareness, low number of environmental assessments and inadequate administration of SHMS laws. The recommends that awareness on safety, well-being management at workplaces needs to be enhanced and that OSHA as sole workplace environmental regular needs improved to make it more effective. Additional, the study recommends that employee safety and wellbeing are essential aspects of human rights that need to demand by the workers and human rights activists.

The article deals with scientific and practical methods for identifying funds of criminal origin of individuals – a method of analyzing net worth, calculating cash flow and calculating cost coverage. There are given examples of expert practice on identifying illicitly acquired funds by individuals in Latvia, Lithuania, Ukraine and Armenia. A critical analysis of the three considered methods for identifying funds of criminal origin did not reveal discrepancies with accounting theory. The authors Розділ 6. Судова економічна експертиза 557 noted that the applied comparison methods in forensic examinations of Latvia, Lithuania, Ukraine and Armenia are essentially similar, which does not prohibit their use in court proceedings. The identified problem with the application of the methods is the lack of recorded data at the beginning of the analyzed period and the limitation of the authority of an expert to collect information. The authors identified possible official available data sources...

- by Jūlija Liodorova and +1
- •
- Business, Forensic Accounting, Forensic Accounting and Investigation, Anti Money laundering

Incidents of fraud can be accountants must be well trained in the rules of evidence, financial data, Information Systems (AIS) software, communication skills as well as be able to convince a judge that they should be viewed as an expert in their fiel evidence consisting of accounting data and specifically accounting data retrieved from an AIS system of some sort, not only should these investigators must be well versed in AIS but perhaps also fraud trial attorneys and more importantly, Although research does exist on the mathematical data, very few studies exist on the data deriving from an AIS nor on the financial data testimony. It would be interesting to note the perceptions of attorneys and judges in the court system as to what might enhance understandability of AIS testimony and the CSI Effect on jurors.

- by M T Hamzat
- •
- Criminal Law, Accounting, Accounting Information Systems, Fraud

Diatoms, the most common type of phytoplankton, are a major group of eukaryotic algae which are ubiquitous to a wide variety of aquatic habitats. These are useful in linking suspects and victims to crime scenes in and around water. When a person drowns, water is inhaled into the lungs and enters into the circulatory system, so any diatom present in the drowning medium can ultimately find their way into internal organs such as bone marrow, spleen and brain of a drowning victim. Any diatom found in these organs would thus provide an indication of the ante mortem inhalation of water, suggesting that either drowning was a cause or contributing factor to death. From a historical prospective, one of the most important issues in the study of drowning has been the search for a sensitive, specific, and easily applicable test for the cause of death. On this basis the diatom test has emerged as the foremost laboratory process for the detection of drowning. In the present study, five drowning cases were examined with the help of “Diatom Test” in the forensic science laboratory, Madhuban, Haryana (India). Out of these, four cases were found positive and one case was found negative for the drowning.
Key Words: Diatoms; Diatom Test; Drowning.

Code of ethics is already established for professional accountant of Bangladesh in public practice and business. Every professional accountant follows this code of ethics to maintain their professionalism as well as reporting. The purpose of this research to investigate some threats those are faced by professional accountant to carry out their code of ethics. This study based on a sample of 61 professional accountants working at different audit firm and different business organization in Bangladesh. Data analyzed by using SPSS 17 and one sample statistics and one sample test was used as analytical tools in this study. There are 18 variables considered from integrity, objectivity, professional competence and due care aspect. It is found that professional accountant face various self-interest threat and selfreview threat in reporting and financial report does not provide accurate information for tax purpose after audited in many cases.

- by Urmee Ghose
- •
- Business, Finance, Computer Science, Accounting
- by akinadewo israel
- •
- Taxation, Auditing, Forensic Accounting and Investigation

The authors describe the historical evolution of forensic accounting and forensic accountant’s profession based on the survey of foreign studies. The authors focus on identifying the common characteristics and the main differences in forensic accounting status, typology, and methodology. The present article also provides a comparison of conditions of forensic accountants’ certification in countries based on the Romano-Germanic and Anglo-Saxon legal systems. The authors demonstrate the application area of forensic accounting and substantiate the topicality of forensic accounting application to fraud investigation. The present study makes a comparison between forensic accounting and auditing. The authors also provide relevant information on forensic centres, where the accounting examinations are carried out, and organisations that certify the forensic accountants.

Forensic accounting is also known as forensic accountancy or financial forensic which is defined as that part of accounting that recount every engagement that results from an anticipated or actual litigation. Financial accounting fraud has come into limelight due to the increase in White Collar Crimes witnessed in the competitive economic scenario. This study will present an outline of the concept of Forensic accounting, its evolution, the top service agencies in Forensic accounting, the professional bodies which certify FAs and the top companies which have a separate Forensic Department and the various emanation of risks.

Abstrak Pemeriksaan Forensik (Audit Forensik) memberikan kontribusi yang besar dalam strategi memerangi korupsi di Indonesia. Kerugian keuangan negara dapat ditelusuri dengan penerapan audit yang efektif. Dewasa ini pemanfaatan teknologi informasi untuk mendukung audit forensik merupakan hal yang bersifat mandatory, artinya guna efektifitas dan efisiensi waktu proses audit maka diperlukan adanya peran teknologi informasi yang dapat memecahkan " teka-teki " permasalahan yang ada. Seperti misalnya menelusuri bukti audit berupa file data transaksi yang sudah terhapus ataupun sudah diubah. Untuk itu, metode digital forensik menjadi prosedur alternatif dalam menelusuri bukti-bukti yang sulit untuk dicari. Kata kunci: audit forensik, digital forensik, audit investigatif Pendahuluan Terwujudnya tata kelola pemerintahan yang baik dan bersih merupakan bagian dari cita-cita besar Badan Pemeriksa Keuangan Republik Indonesia (BPK). Sesuai Keputusan BPK Nomor 10/K/I-XIII.2/11/2016 tanggal 2 November 2016 pembentukan unit khusus investigasi di BPK dengan nama Auditorat Utama Investigatif (AUI) patut diberikan apresiasi dan dukungan penuh karena salah satu cita-cita besar BPK adalah menegakkan nilai-nilai dasar, yaitu Integritas, Independensi dan Profesionalisme, sehingga pengembangan organisasi baru tersebut sejalan keinginan BPK untuk memproses sejumlah temuan berindikasi korupsi dan merugikan keuangan negara dibawa ke tingkat peradilan pidana.

- by Catur Setiawan
- •
- Digital Forensics, Forensic Accounting and Investigation

Persistent career thieves are divided into low-level, middle-level and high-level categories on the basis of the scale of their crimes. There is a distinction between professional thieves and amateurs, the latter being the largest group, or low-level thieves. At high levels of organizational life, it is easy to steal because controls can be bypassed or overridden. The sums high-level thieves steal tend to be greater than the low-lever personnel steal.

This article presents a forensic accounting theory. Forensic accounting theory is an explanation of why and how the choice of methods and techniques used to detect creative accounting or fraudulent manipulations in financial reporting, and the outcome of using such methods or techniques, depends on the accounting and non-accounting decisions taken into consideration by the forensic accountant or investigator. The forensic accounting theory developed in this paper is useful to both practitioners and academics, and the resulting contribution to accounting theory and forensic science are useful to the problem-solving process in the global fight against financial crime.

- by Dr Peterson K Ozili
- •
- Criminology, Psychology, Forensic Psychology, Criminal Law

COURSE DESCRIPTION This course is packaged to expose students to the basic knowledge of Forensic Accounting, and it will be conducted largely on a seminar basis with intensive discussion given to contemporary issues in forensic accounting and fraud examination. The course is designed primarily to expose students to forensic accounting and fraud examination at an advanced level by deepening the knowledge of students in forensic thereby widening their view on the subject matter. COURSE OBJECTIVE At the end of this course therefore, students should be able to: 1. Explain the basic concept of Forensic Accounting; 2. Be able to relate and distinguish between forensic accounting, auditing, and investigation; 3. Explain the importance of the roles of forensic accounting in fraud detection, investigation, and fraud risk assessment in an organization; 4. Understand the need for the adoption of forensic accounting techniques in resolving the problem of financial crimes and cyber-crime in Nigeria.

The study investigated the application of Forensic Accounting Skills on Tax Evasion Detection in Lagos State, Nigeria. Data were sourced with the aid of structured questionnaire administered on respondents. The sample size was 301 comprising forensic accountants and Lagos State Internal Revenue officials. Multiple regression analysis results show a positive nexus between Forensic Accounting skills and tax evasion detection as the t-calculated (4.579) is greater than the t-tabulated (0.000) at 5% significance level. The forensic accounting skills proxied by Detection, Prevention, Deterrence Skills (DPDS); Forensic Audit, Investigation, Interviewing Skills (FAIIS); Arbitration, Mediation, Litigation Skills (AMLS); Honesty, High Integrity, Communication Skills (HHICS) indicated by the individual level of significance of 0.000, 0.054, 0.054 and 0.122 respectively which are less than 5% acceptable level of significance also shows that there is a significant positive relationship in the effect of forensic accounting on tax evasion detection. The finding indicates the existence of tax evasion and that the application of forensic accounting will drastically lead to the reduction. This will enhance government's accessibility to more revenue in meeting up with its constitutional responsibilities. The study recommends among others of the need for the government to institutionalize forensic accounting in the country for effective tax administration.

- by akinadewo israel
- •
- Forensic Accounting and Investigation

Forensic accounting has been identified as the fastest growing area of accounting. Fraud examiners must understand the legal aspects of fraud and what constitutes fraud. To be successful in this industry, they must be able to determine why people commit fraud and how to prevent it from happening. Through this analytical process, examiners may then provide organizations with recommendations for improving their internal controls, thus preventing further financial losses and additional harm to their reputations.
For this assessment, I assume the role of a fraud examiner using a case study based on an actual fraud occurrence. Cressey’s fraud triangle will be used to assess the three conditions present in fraud cases: incentives, opportunity, and rationalization. The case will also provide you with the opportunity to employ basic techniques for identifying red flags for fraud occurrence, recognize legal and regulatory issues, and compose an executive report for management.

Forensic accounting is a growing field with significant opportunities for advancements in all areas of financial, managerial, auditing, information systems and taxation worldwide. This special issue focuses on the use of forensic accounting and taxation in the United States and abroad. The government's economic and tax policies are intended to make the tax system fair, efficient, effective and transparent. However, tax fraud and evasion appear to be severe problems in our society. Our self-assessed and reported tax system enables individuals and businesses to escape tax via material misstatements, false representation, fraudulent tactics, and intentional concealment of tax material facts to deceive the government and decrease tax liabilities. A taxpayer accused of tax fraud or tax evasion has engaged in fraudulent behaviour and practice that violates the law and could be subject to civil liabilities. Individual and corporate tax avoidance, which is the legal means of minimizing tax liability has long been a source of concern for the government, policymakers and regulators. Tax evasion is an illegal means of refusing to pay tax and is detrimental to our tax policies and systems. Forensic accountants are well-trained to perform tax-related forensic accounting services. Forensic accountants can engage in tax services through many roles including: fact witness, consulting expert, and testifying expert. This issue of the Journal of Forensic Accounting Research (JFAR) focuses on taxation in the United States and abroad as related to forensic accounting. Forensic accountants are well-trained to provide accounting, risk assessment, auditing, and assurance of tax related issues. The editors welcome behavioral, descriptive, theoretical archival, and qualitative research methods, including experimental and quasi-experimental design, survey research, and case studies pertaining to taxation. Other rigorous methodological approaches are welcome. Please consider posing tax-related research to forensic accountants for their consideration.

The success of the 21st century firm is predicated upon its ability to effectively handle enterprise risks associated with delivering maximum value for its shareholders. The presence of risks in the business environment could either adversely or positively influence the operations of a firm and its goal of creating maximum shareholder value. This study was carried out to inquire as to the efficacy of enterprise risk management in holistically handling risks thereby creating maximum value for shareholders in the agricultural, consumer goods, Industrial goods, conglomerates and construction/real estate sector. Stratified random sampling was used to select the companies under consideration; the sectors to which the quoted companies belong to formed the basis for stratification. Liquidity, leverage and business risks were used as ERM indicators. Panel data was adopted for a five year period of 2012 to 2016. The study reveals that there is a positive relationship between ERM variables and firm value though, individual relationship of the indicators differ. It is advised that the selected firms from the five sectors of the Nigerian economy should adopt ERM practice in order to boost firm value there by creating a good public image for the firm.

The present paper addresses the case study of a financial institution, the Kendallville Bank, developed by The Anti-Fraud Collaboration. The constituents of the Collaboration are the Center for Audit Quality, Financial Executives International, the National Association of Corporate Directors, and The Institute of Internal Auditors. These organisations are concerned with financial reporting fraud deterrence and detection. The case study approaches financial reporting fraud at a multidimensional level. It explores the corporate governance arrangements and management control instruments at place at the Kendallville Bank. The findings are discussed against the theoretical framework of the Agency Theory and the Stewardship Theory. Shortcomings of the arrangements are identified and safeguards are recommended on the background of international corporate governance best practice and academic literature. The risks arising from corporate governance weaknesses are addressed through various risk control procedures. Culture control is
acknowledged as a major instrument to improve effectiveness and performance of the bank through a shift in the interpersonal interaction of the Board members, the executive team and the auditors.

This study determines the role of Forensic Accounting in fighting fraudulent activities in the Nigerian Banking Industry. Basically,Secondary data was collected for this study.Data was obtained from different financial regulatory institutions in Nigeria.These include the Central Bank of Nigeria, Nigeria Deposit Insurance Corporation,Inter Bank Settlement System and other web related materials.The study found among others that fraud in the Banking industry has been on the increase in the last four years.Also Forensic Auditing is necessary in curbing this menace.Based on this, the study recommended among others the need for commercial banks to engage the services of forensic Auditors to complement the efforts of other fraud fighting profession in reducing fraudulent activities in the Nigerian Banking Industry.
KEYWORDS:Forensic Accounting,Financial Fraud, Banking Industry.

This review present some evidence on fraud, forensic accounting, the skills and education of the forensic investigator. Also, some explanation for the diverging views among academics and regulators in relation to detecting fraud are provided. To regulators, I ad-dress the question on why academic research in forensic accounting have little significance to inform policy. Further, I present some rich set of questions and identify a number of important directions for future research in forensic accounting. This paper is intended to stimulate debates and future research of the issues identified.

This study analysed the relationship between public spending and economic growth in Nigeria. The study used the secondary data from CBN Statistical Bulletin from 2004 – 2018. The Real Gross Domestic Product formed the dependent variable and the independent variable of interest were the Capital Expenditure on Economic Services, and Expenditure of Transfers. The variables were validated by conducting the unit root test using the Augmented Dickey Fuller (ADF) and Phillips Perron Test (PP), and the correlation coefficient were determined using STATA and the Pearson Product Moment Correlation. A multiple regression model was employed for the study and was analysed using the Generalized Least Squares (GLSs) with the aid of Eviews 11 statistical program. The results of the study indicated that Capital Expenditure on Economic Services has a positive and significant impact on Economic Growth while Expenditure on Transfer has a negative and insignificant impact on Economic Growth. The study r...

- by Sani Gurowa
- •
- Accounting, Financial Accounting, Economic Growth, Corporate Finance

The study analysed the factors that hinder the effectiveness of Voluntary Assets and Income Declaration Scheme (VAIDS), appraised the determinants of the benefits accruable to the three tiers of government on VAIDS, and determined the relationship between VAIDS and revenue of government in Nigeria. The target population was 171 participants, consisting of audit/tax practitioners, tax officers of the Federal Inland Revenue Service and Lagos State Internal Revenue Service in Nigeria. Copies of a structured and self-administered questionnaire were sent out and 160 valid responses received and analysed. The Study found that one of the factors that hinder the effectiveness of VAIDS is the insufficient database of the eligible taxpayers in Nigeria. It also reveals that Federal Government benefits more on VAIDS than the other tiers of government, most especially on the higher compliance by multi-nationals and corporate organisations in the form of corporate taxes than individuals under Pay As You Earn (PAYE). The result of the regression analysis shows a significant positive relationship between VAIDS and revenue of government in Nigeria. This study, therefore, recommends that government should continue the policy of VAIDS, not only for the increase in revenue of government but also for the reduction in the cost of prosecuting tax evaders.

- by akinadewo israel
- •
- Taxation, Tax Policy, Forensic Accounting and Investigation

This study perceptually identified the possible ways of mitigating the problems of forensic accounting practice in Nigeria. The study adopted primary data through the administration of questionnaire to forensic accountants in Nigeria. The sample size was 306, determined through Krejcie & Morgan (1970) formula. Data were analysed using descriptive statistics like percentages, means, standard deviation, and graphs, among others. The findings reveal the existence of problems hindering the growth of forensic accounting practice in Nigeria. The results also reveal that the institutionalisation of forensic accounting, establishment of separate institute for the certification of forensic accountants, the mandatory establishment of forenasic accounting department and forensic accounting degrees in tertiary institutions, and adequate provisions of security for forensic accountants that testify in courts, among others, are the perceptual ways to mitigate the problems confronting forensic accounting. The study recommends among others for the establishment up of a team of professional and academic bodies to review the current practice of forensic accounting in Nigeria in inculcating the findings of this study in their reports for timely and effective implementation by the policy makers.

- by akinadewo israel
- •
- Corporate Finance, Auditing, Forensic Accounting and Investigation

Oleh: Eka Wirajuang D Magister Accounting UII Pemeriksaan bukti fisik, seperti dokumen, sering menjadi jantung investigasi kecurangan. Catatan kertas, seperti laporan bank, cek yang dibatalkan, kontrak tertulis, dan dokumen penutupan real estate, adalah contoh khas dokumen yang akan menjadi bagian integral investigasi kecurangan. Investigator kecurangan mungkin juga memerlukan dokumen yang diautentikasi, dan ahli dalam dokumen yang dicurangi dan palsu yang dapat membantu. Pakar tulisan tangan dapat mengkonfirmasi keaslian tanda tangan dan menentukan apakah tulisan telah diubah. Dengan bantuan teknologi, asal mula tinta bisa ditemukan, jenis mesin fotokopi bisa ditentukan, dan perubahan atau penyembunyian pada halaman bisa terungkap.

- by eka wirajuang
- •
- Forensic Accounting and Investigation

The ever-increasing incidence of fraud has raised concerns about the kind of accounting education provided to students all over the world. The importance of forensic accounting as a discipline aimed at helping organizations to detect and prevent fraud has necessitated its inclusion in accounting curriculum of universities to train more capable accountants. This study seeks to examine the awareness of international postgraduate students on forensic accounting as a tool to aid in fraud detection and prevention. A questionnaire was administered with 156 international postgraduate accounting and finance students from 24 different countries studying in universities in China. The results show that there is a very low level of awareness on forensic accounting among international postgraduate students studying in Chinese universities. The findings also indicate the lack of improved forensic accounting integration into the educational curriculum of the universities that the participants pursued their previous accounting degrees. The study recommends that Chinese universities integrate forensic accounting into their accounting curriculum especially at the postgraduate level to introduce students to the emerging discipline. The universities should also mount specialized forensic accounting programs as obtained in most universities in the US to bridge the gap created as a result of lack of awareness among international students, especially from Asia and Africa. This will go a long way to mitigate possible fraud that may arise as a result of investment in the global economy through the Belt and Roads Initiative of China.

Analisis Kasus Fraud Akuntansi & Pelaporan Keuangan - Accounting Fraud Case/Scandal Analysis. Makalah Analisis Kasus Fraud Enron Inc. (USA), Freddie Mac & Fannie Mae (USA), Worldcom Inc. (USA), Satyam Computer Services (India), Lehman Brothers Holdings Inc. (USA), Olympus(Japan). - Materi Bahasan dalam Makalah: Pendahuluan (Pengantar terkait Informasi Perusahaan & Kasus), Posisi Kasus (Pada Bagian Apa Fraud Tersebut Dilakukan), Permasalahan & Pembahasan (Penjabaran Rinci & Detail Terkait Kasus Beserta Dampaknya), Kesimpulan (Penutup & Uraian Singkat Terkait Kasus & Skandal Tersebut). Disusun untuk Memenuhi Tugas Terstruktur Mata Kuliah Forensic Accounting & Fraud Examinations Sebagai Pengganti Ujian Tengah Semester, Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Brawijaya. - © 2017 by Angga Bagas Samudra, Gede Krisnawan (Accounting, Economics and Business Faculty, Brawijaya University 2014). All rights reserved. [Written in Bahasa Indonesia]

- by Angga Bagas Samudra and +1
- •
- Identity Fraud/Theft, Forensic Accounting, Fraud, Forensic Accounting and Investigation

Every state needs a special prosecutor’s office dedicated to the investigation and prosecution of identity theft/financial fraud, which is often a multi-jurisdictional crime. This would facilitate a robust investigation and prosecution of such crime. There are numerous problems that arise with localized prosecution in the investigation and prosecution of financial crimes and identity theft. It is a pervasive crime and the number of victims, limited government resources, overworked or inexperienced prosecutors, lack of knowledge or understanding of the elements of the crime, and application of the traditional approach to jurisdiction used in physical crimes further compound the problem.

- by Brian Erbis
- •
- Criminal Justice, Police Science, Journalism, Digital Investigation

This study examined the relevance of forensic accounting in financial fraud control in the Nigerian public sector. The target population consists of 338 participants, distributed among EFCC, ICPC, Accountant General Office, Auditor General Office and Practicing Accountants in Nigeria. Copies of structured questionnaire were distributed to members of the population and 229 valid responses were returned and analyzed. Regression analysis method was used to test the formulated null hypotheses. The result of the analysis revealed that there were significant relationships among the independent variables and their aggregate as well as the variables of the dependent as follows (R=708, R 2 =677, p=0 < .05; R=710, R 2 =686, p=0 < .05; R=728, R 2 =.698, p=0<.05).The study recommended that forensic accounting should be included in university curriculum, Professional accountants in the public sector should be trained on forensic investigation, and every anti-graft agency should forensic accountants attached to the investigation unit. Also, Professional bodies of accountants in should intensify the certification of forensic accountants and lastly, information, computer and technology based forensic accounting training should be encouraged to minimize time spent and achieve accuracy of the evidence.

ABSTRACT
Credit risk is the most significant risk faced by banks, yet the success of the
business depends on efficient measurement and management of this risk.
Hence, the link between credit risk and financial performance are receiving
considerable attention in current literature. This study examines the effect
of credit risk on financial performance of quoted deposit money banks
(DMBs) in Nigeria. This study adopts expo-facto research design. The
population of this study consists of the twenty- three (23) quoted deposit
money banks with international authorisation that were operational as of
December 31, 2019, census sampling techniques was used to select all the
sampled frame for the study. Secondary data was extracted from annual
report and accounts of these banks. Multiple regression technique was used
in analyzing the combination of time series and cross - sectional data. The
findings among others indicate that, the ratio of non-performing loan to
161
return on asset, liquidity rate, Exchange rate and interest rate have
significant positive effect on return on asset (financial performance) of
quoted deposit money banks in Nigeria. The study recommends among
others that, the management of quoted deposit money banks in Nigeria
should establish sound and competent credit risk management which is
expected to be in agreement with the best practices in credit risk
management and adherence to the policies of the relevant authorities in
Nigeria.
Keywords: Credit risk, Deposit money banks, Financial institution,
Financial performance, Profitability

Abstract: The paper examined the issues in internal audit reliability. It specifically provided conceptual and practical insights into some of the consequential issues worth pondering about when assessing the reliability of the internal audit functions. Particularly, the paper identified and discussed four (4) of such issues namely: competency of internal auditors, level of management support/influence, independence and objectivity of internal auditors; and regulatory issues. The paper took a conceptual approach and drew its basis from the Institutional and Protection Motivation theories. Based on literature and other documentary evidences, the paper took the position that the four identified factors would most likely influence the internal audit reliability. Among other policy implications, the paper, therefore, proposed a conceptual research framework to be empirically examined by future researchers.

- by Okodo Dozie
- •
- Data Mining, Corporate Governance, Data Analysis, Public sector accounting

Di Indonesia korupsi telah menjadi isu fenomenal dan menarik untuk dibahas dengan kasus-kasus yang kini tengah berkembang dalam masyarakat. Semenjak runtuhnya jaman orde baru, masyarakatmenjadi semakin kritis dalam mencermati kebijakan-kebijakan pemerintah yang sarat dengan praktik korupsi, kolusi, dan nepotisme atau yang sering dikenal dengan istilah KKN. Fraud jenis ini sering kali tidak dapat dideteksi karena para pihak bekerja sama untuk menikmati keuntungan (simbiosis mutualisme). Termasuk didalamnya adalah penyalahgunaan wewenang/konflik kepentingan (conflict of interest), penyuapan (bribery), penerimaan yang tidak sah/illegal (illegal gratuities) dan pemerasan secara ekonomi (economic extortion) (Jumansyah, 2016)
Pada upaya mencari dan mengumpulkan dokumen dan data, termasuk mengenai mencari tahu siapa pelakunya, bagaimana pelaku melakukannya, kapan kejahatan itu terjadi, di mana kejadiannya, mengapa kejahatan ini dilakukan oleh si pelaku tentu akan masuk pada wilayah audit investigatif. Karena itu tracing, vouching, reperforming, reconciling, interviewing, inquring dan prosedur serta teknik-teknik audit lainnya yang terdapat dalam domain ilmu auditing merupakan bagian yang niscaya dan tidak terhindarkan dalam ilmu akuntansi forensic.
Upaya pembuktian & pencarian bukti secara mendalam dilakukan oleh auditor investigatif, penyelidik dan penyidik hingga terwujudnya suatu potret visum akuntansi forensik. Bentuk visum akuntansi forensik ini dapat digambarkan sebagai suatu pertautan antara bukti akuntansi, bukti auditing dan bukti hukum yang terpecah-pecah dan tersebar (fragmented). Bukti yang terfragmentasi itu kemudian diikat dalam suatu ikatan yang saling menguatkan antara satu dengan lainnya. Visum akuntansi forensik inilah yang pada gilirannya akan menjadi basis pembuktian pada seluruh proses litigasi dalam perkara tindak pidana korupsi (Achsin, 2010)

The objective of this study was to examine the factors that are responsible for employee absenteeism in the hospitality industry. A combination of quantitative and qualitative data collections and analysis has been used in this study. The study is based on the primary data and secondary data also used for better insight. A semi-structured questionnaire has been used to collect data from the respondents. Every employee of the hospitality industry has been considered as population. The convenience sampling method has been used to determine the sample size. The sample size of the study was 120. All the ethical guidelines of research have been followed to conduct the study. Factor analysis has been used to find out the significant factors which influence absenteeism. In this study mean, standard deviation, standard error and descriptive statistics also used to achieve the objectives. The study finds out that personal and family issue, motivational issues, Transportation issues and strike issues are the substantial factors which influence absenteeism. The study also finds out that level of average absence rate in hospitality industry of Sylhet. Monitor individual absenteeism, monitor overall absence levels, motivate employees, create a climate of open communication and trust, and ensure healthy working conditions were the significant method to manage the absenteeism in the hospitality industry. The study also recommends ways which can reduce the level of absenteeism in the hospitality industry. As customer incentive industry, it's very essential for hospitality industry to reduce the level of absenteeism. The outcome of the study might be helpful for the concerned policymakers and interested groups or individuals to understand the influencing factors of absenteeism.

- by Md. Nasir Uddin
- •
- Finance, Accounting, Management Accounting, Forensic Accounting and Investigation

The paper considered in a very short form the history of company laws in Nigeria and the establishment of Corporate Affairs Commission (CAC). The challenges being faced by the commission were discussed and recommendations were made to... more

The rampant increase of corporate fraud demands accountants and auditors to take utmost care of the company financials. Particularly, it requires an intense investigation of the accounting records to find out the underlying reasons for the fraud and take necessary legal action. On this backdrop, we see the emergence of forensic accounting as a sub-discipline within accounting and legal studies. This paper provides a conceptual understanding of forensic accounting and fraud investigation in the accounting discipline. Drawing evidence from literary, the paper briefly illustrates few critical issues: first, it defines forensic accounting and contrasts it with regular auditing function; second, it describes the role of forensic accountants and the skills needed for forensic accountants; third, it shows different categories of fraud and how forensic accounting is engaged with a fraud investigation; finally, it reports on the forensic accounting education with examples from different countries. The paper has important implications for accounting professionals, auditors, fraud investigators, and national policymakers. The paper is limited to the extent that it does not provide empirical evidence from an institutional context. Nevertheless, the paper could be used as an important guide to carry out empirical work in the context of Bangladesh and its corporations.

Whilst existing research literature contains numerous entries regarding the collection of souvenirs and trophies, as a behaviour involved in homicide and, particularly, serial killing, within that literature little attention has been given to the collection of body parts. Although noted as an example of a trophy that an offender might take from a victim, the sexual significance of that behaviour remains largely unexplored, even though several notable cases have involved such activity. A case is presented of an offender who dismembered victims and desired to keep parts he had amputated. The sexual significance of that desire is explored here to demonstrate the behaviour can be considered necrophilic in nature.

This Innovation Collection on investigative methods brings together investigators working in different domains, sectors, and on different topics of interest to help capture the breadth, scope and relevance of investigative practices over... more

- by Michael Mair and +1
- •
- History, Sociology, Anthropology, Epidemiology

This article is aimed at providing a general overview on electronic criminal investigations in Italy. At first, the concept of electronic criminal investigations is defined, then the peculiarities of such investigations are analysed. Next, the
Italian Code of Criminal Procedure, which contains the procedural guidelines for these investigations, is examined and its main problematic aspects are pointed out and discussed.

This article aims to elaborate on the role of forensic accounting as a strategy to eradicate the criminal practice bribery in Indonesia. Forensic accounting can be used as a step to strengthen evidence by trying to collect various pieces of evidence through investigations into bribery corrupt practices. Forensic accounting is a scheme developed as a preventive, detective and persuasive strategy through the application of investigative audit procedures that are litigation for decision making in court. Thus, forensic accounting can be used as a strategy in an effort to eradicate the criminal practice of bribery corruption. This article uses the literature study method by elaborating various findings on the role of forensic accounting through a variety of literature both journals and newsletters. This article argues that the role of forensic accounting has made a positive contribution as a strategy in efforts to eradicate bribery corruption in Indonesia.

- by Bambang Arianto
- •
- Accounting, Social Media, Forensics Accounting, Fraud
- by samuel dundun
- •
- Financial Accounting, Financial Risk Management, Internal Audit, Auditing

Abstract Confirmation bias occurs when a person believes in or searches for evidence to support his or her favored theory while ignoring or excusing disconfirmatory evidence and is disinclined to change his or her belief once he or she arrives at a conclusion. The purpose of this quantitative study was to examine whether emotionally charged evidence and evidence presentation order could influence an investigator's belief in a suspect's guilt.

- by Johnathan S Baldree
- •
- Criminology, Criminal Law, Criminal Procedure, Criminal Justice

ÖZ Günümüzde artan insan ihtiyaçları işletmelerin de giderek artış göstermesine, gelişen bilgi ve iletişim teknolojileri de işletmelerin küresel boyutlarda hizmet verme imkânı sağlamasına ve ticari faaliyet hacminin artmasına neden olmaktadır. Ancak bu artış ve gelişmelerin olumlu yönleri beraberinde bazı olumsuz sonuçlar da getirmektedir. İşletmelerin faaliyetlerinin gerçek sonuçlarını yansıtmamaları, rakamlar üzerinde oynama, hile ve yolsuzlukların ekonomik maliyetlerinin artması bu olumsuzluklara örnek olarak gösterilebilir. Bu nedenler, özel araştırma yetkinliği ve uzmanlığı gerektiren işlemlerin icrasını gerçekleştiren adli muhasebecilik mesleğine olan ihtiyacı arttırmıştır. Adli muhasebeciler, hile ve yolsuzlukların araştırılması; ticari ve ekonomik anlaşmazlıkların çözümü için ihtiyaç duyulan muhasebe ve hukukun birleştirdiği eğitimli, tecrübe ve uzmanlıklarından yararlanılan profesyonellerdir. Mali konularla ilgili davalar da hakimlerin karar vermede yaşadıkları bilgi eksikliği ve uyuşmazlıklar için adli muhasebecilerin bilgisine başvurulmaktadır. Bu amaçlar doğrultusunda şüpheci ve araştırmacı kimlikleriyle objektif görüşlere ulaşmayı amaç edinen meslek mensuplarının üstlendikleri misyon oldukça önemlidir. Çalışmada, öncelikle adli muhasebe kavramı incelenecek, sonrasında adli muhasebecilik mesleğinin kapsam, özellik, çalışma alanları, önemi açıklanmaya çalışılarak son olarak da Türkiye'de bu mesleğin yerine değinilecektir. ABSTRACT Nowadays, enterprises are increasing because of needs of the people and providing the opportunity to provide services at global level with the developing information and communication technologies causes the increase in the commercial activity volume. However, the positive aspects of these increases and developments have some negative consequences. The fact that enterprises do not reflect the real results of their activities and changing numbers of their actual operating result and increasing the economic costs of fraud and corruption can be given as examples of these negativities. These reasons have increased the need for the forensic accountancy profession to perform the transactions requiring special research competence and expertise. Forensic accountants are experts who are trained, experienced and combined with the accounting and law necessary for the solution of commercial and economic disputes. For financial matters, forensic accountants are consulted for the lack of information and disputes experienced by judges in making decisions. For these purposes, the mission undertaken by the members of the profession aiming to reach objective views with their skeptical

- by Ece ÇEVİK
- •
- Forensic Accounting, Forensic Accounting and Investigation