Balboa security v. M&amp;M systems: Forensic accounting for determining commercial damages

Cooper, J. R.; Kawada, Brett S.

doi:10.1016/j.jaccedu.2021.100755

Cited by 6 publications

(2 citation statements)

References 12 publications

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“…According to DiGabriele et al ( 2020), forensic accountants are becoming more involved in risk reduction through the design and implementation of expanded procedures for statutory audits, counsel to audit committees, and the implementation of fraud prevention activities. Forensic accounting employs investigative, accounting, auditing, and other skills to identify financial fraud and other financial crimes (Cooper & Kawada, 2022;Davidyan et al, 2022;Shbail, Obeid, Salleh, et al, 2023;Wahyuni-TD et al, 2021). A recent development in fraud detection is forensic accounting, which goes above and beyond standard auditing techniques.…”

Section: Concept Of Forensic Accountingmentioning

confidence: 99%

Impact of Forensic Accounting for Strengthening Company’s Internal Audit Systems in Prevention and Detection of Financial Fraud: A Review

2024

EJBM

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This review provides some evidence related to forensic accounting, internal audit, and fraud. The influence of forensic accounting on fraud prevention has been critically reviewed by the current research. The significant review of the effect of forensic accounting on fraud detection has also been offered by the current research. The importance of forensic accounting in strong corporate governance has also received significant attention in the final section. This study examines the themes and approaches found in forensic accounting research that has been published in forensic accounting publications. It is a descriptive research study. According to study findings, forensic accounting is crucial for fraud identification and prevention in businesses. The study also showed that organizations' internal audit systems are strengthened by forensic accounting, which has a good effect on corporate governance.

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Section: Concept Of Forensic Accountingmentioning

confidence: 99%

Impact of Forensic Accounting for Strengthening Company’s Internal Audit Systems in Prevention and Detection of Financial Fraud: A Review

2024

EJBM

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“…Kemudian Nuansari & Ratri, (2022) mengatakan bahwa teori keagenan memberikan arahan mengenai keagenan dalam organisasi, munculnya teori ini memberikan pedoman yang berarti dalam suatu organisasi dalam mengatasi masalah keagenan yang terjadi akibat konflik kepentingan antara prinsip dan agen. Cooper & Kawada, (2022) mengatakan bahwa Kemampuan mahasiswa akuntansi untuk menerapkan keterampilan di luar akuntansi tradisional dengan cara yang bijaksana dan analitis menjadi semakin penting, terutama dalam deteksi penipuan dan akuntansi forensik. Kasus ini memberikan kesempatan kepada siswa untuk menggunakan pemikiran kritis dan keterampilan pemecahan masalah dalam menerapkan pengetahuan akuntansi untuk masalah litigasi kerusakan komersial pemasok-pelanggan.…”

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Pengaruh Kemampuan Akuntansi dan Budaya Organisasi terhadap Kinerja Perusahaan dengan SIA sebagai Variabel Moderasi

Dayanti,

Putra

2022

Owner

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The purpose of this study is to provide evidence on the impact and provide recommendations to companies on strategies to improve company performance. The research method used in this study is a quantitative method. The population in this study are employees who work in finance & accounting in Jabodetabek. The number of samples in this study were 282 respondents with data collection techniques using questionnaires. The data analysis technique used in this study uses structural equation modeling (SEM) with the help of PLS. The results of this study prove that accounting ability has a significant and significant effect on company performance, organizational culture has a significant and significant effect on company performance, accounting information systems have a significant and significant effect on company performance, and accounting information systems influence/capable of moderating accounting capabilities and organizational culture on company performance. The implication of this research is to recommend to companies related to efforts to improve company performance by paying more attention to accounting capabilities, organizational culture and accounting information systems. The role of the Accounting Information System here is very large, because seeing its large role it directly affects the company's performance and at the same time is able to moderate accounting capabilities and organizational culture on company performance. In addition, the company must propose strategic methods such as providing a good and adequate accounting information system, education, training, and motivation for employees in supporting the work of course this is also a strategic way to improve company performance.

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Inventory analytics: A teaching case using excel and Alteryx

Parlier

Lee

2023

Journal of Accounting Education

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Balboa security v. M&M systems: Forensic accounting for determining commercial damages

Cited by 6 publications

References 12 publications

Impact of Forensic Accounting for Strengthening Company’s Internal Audit Systems in Prevention and Detection of Financial Fraud: A Review

Impact of Forensic Accounting for Strengthening Company’s Internal Audit Systems in Prevention and Detection of Financial Fraud: A Review

Pengaruh Kemampuan Akuntansi dan Budaya Organisasi terhadap Kinerja Perusahaan dengan SIA sebagai Variabel Moderasi

Inventory analytics: A teaching case using excel and Alteryx

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