Forensic accounting in the fraud auditing case

Simeunović, Nataša; Gojko, Grubor; Ristić, Nenad

doi:10.5937/ejae13-10509

Cited by 12 publications

(6 citation statements)

References 16 publications

(21 reference statements)

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“…The emergence of fraudulent auditing in professional services cannot be an exception to this rule. In the modern world, although technological advances and widespread changes in the business context have led to increasing economic acceleration, competition among enterprises has limited the expected revenue (Simeunović, Grubor and Ristić, 2016;Singleton and Singleton, 2010). Therefore, the occurrence of fraud is increasing day by day.…”

Section: The Impact Of Enterprise Risk Management On Firm Performance...mentioning

confidence: 99%

The Impact of Enterprise Risk Management on Firm Performance by Fraud Detection in Iran, Iraq, And Saudi Arabia

2022

Central European Management Journal

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The current study investigates the effect of enterprise risk management (ERM) on the firm performance of capital markets of developing countries, including Iran, Saudi Arabia, and Iraq. Design/methodology/approach: To obtain the main objective of the study, the economic contexts of three neighbouring and developing countries of Iran, Iraq, and Saudi Arabia were investigated from 2012 to 2019. Panel regression analysis was used to test the hypotheses. Findings: The findings indicated that ERM could increase return on assets and decrease the total assets of Iranian firms while increasing the total assets of Iraqi firms. In addition, the obtained results showed that ERM reduced sales growth and increased net profit margins in Saudi Arabian firms. Regarding the fraudulent firms, it was found that ERM increased the return on assets in Iranian firms and sales growth in Saudi Arabian firms while decreasing the sales growth in Iraqi firms. It was also revealed that total asset turnover increased in non-fraudulent Iranian firms but decreased in their Iraqi counterparts. The current study's findings provided strong evidence for the financial conditions and performance of firms operating in developing countries. Accordingly, it can be concluded that ERM efficiency and firm performance can be affected by the nature and structure of that firm, as the findings of these three economic contexts were fundamentally different. Originality/value: The present study enriched the literature on ERM as one of the critical factors affecting firm performance in emerging economies with different capital market rules. In addition, the literature and obtained results show the extent of fraud and its impact on the performance of firms in developing countries.

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Section: The Impact Of Enterprise Risk Management On Firm Performance...mentioning

confidence: 99%

The Impact of Enterprise Risk Management on Firm Performance by Fraud Detection in Iran, Iraq, And Saudi Arabia

2022

Central European Management Journal

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“…Simeunovic et al Menyatakan dalam pencegahan proaktif diperlukannya control yang memadai dari perusahan sehingga menciptakan budaya perusahaan yang jujur dan integritas di lingkungan perusahaan. Penulis merekomendasikan pendekatan gabungan antara kemampuan audit dan analitik digital dalam mencegah terjadinya fraud (Simeunović et al, 2016).…”

Section: Dalam Kajian Mengenai Pengendalian Internal Committee On Spo...unclassified

Fraud Laporan Keuangan: Preventif Terhadap Fraud Pada Perusahaan

Laudeciska

Yanni

Yunita

2022

JBA

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Kerugian ekonomi akibat kecurangan laporan keuangan telah merugikan organisasi dan masyarakat. Hal ini dikarenakan adanya keterbatasan strategi manajemen risiko yang tersedia dalam upaya pencegahan kecurangan laporan keuangan oleh manajer perusahaan dan auditor, strategi ini mampu mencegah penipuan secara proaktif dan membantu membangun kepercayaan masa depan laporan keuangan. Penelitian kualitatif multi-kasus ini bertujuan untuk mengeksplorasi deteksi dini dan penulis menggunakan metode kerangka kerja konseptual manajemen risiko dalam pencegahan terhadap fraud atas laporan keuangan. Oleh karena itu, dapat disimpulkan terdapat kesenjangan konsep manajemen risiko dalam praktik saat ini untuk mendeteksi dan mencegah kecurangan, serta cara pandang auditor dalam menciptakan model anti kecurangan yang proaktif. Selain itu, dengan temuan ini auditor juga dapat mengembangkan pedoman deteksi dini, dan para praktisi dapat mengembangkan prosedur manajemen risiko anti-fraud.

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“…Financial auditors place special emphasis on audit track records and meterial misstatements (Simeunović, Grubor, & Ristić, 2016). What is clear, the availability of Big Data has given the spirit of the industry in the field of public accounting in developing and using technology tools for guarantees and advisors.…”

Section: The Role Of Good Corporate Governance and Digital Technology As An Effort To Overcome Fraud Auditingmentioning

confidence: 99%

Fraud Auditing Law Implications in the Case of Jiwasraya Insurance in Indonesia

Sari

2020

International Journal of Business, Economics and Management

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The Jiwasraya case is a fraud auditing legal case that has taken a lot of public attention and is particularly influential on capital market investors. The purpose of this study is to find out the legal implications of the Limited Company case and preventive measures that can be taken so that similar cases are no longer repeated. By using normative and empirical research methods, the study presents the conclusions that it is very important training in fraud detection and prevention especially for internal auditors in the Limited Company. In this case, being cautious in investing to avoid "fried" shares is an important lesson for other companies. Based on the Jiwasraya case empirical study where only recently detected cases of corporate asset fraud revealed the facts about the lack of a comprehensive understanding of fraud auditing, technology implementation, and corporate management mechanisms that are not in accordance with Good Corporate Governance in the corporate body. Contribution/Originality:This study is one of the few studies that have been investigated about cases of a lack of comprehensive stakeholder understanding of fraud auditing, technology implementation, and corporate management mechanisms that are not in accordance with Good Corporate Governance in the corporate body.

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Forensic accounting in the fraud auditing case

Cited by 12 publications

References 16 publications

The Impact of Enterprise Risk Management on Firm Performance by Fraud Detection in Iran, Iraq, And Saudi Arabia

The Impact of Enterprise Risk Management on Firm Performance by Fraud Detection in Iran, Iraq, And Saudi Arabia

Fraud Laporan Keuangan: Preventif Terhadap Fraud Pada Perusahaan

Fraud Auditing Law Implications in the Case of Jiwasraya Insurance in Indonesia

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