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forensic accounting and Fraud： Capability and Competence Requirements in Malaysia

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Journal of Modern accounting and Auditing 2014年第8期10卷 825-834页

作者： Oluwatoyin Muse Johnson Popoola Ayoib Che-Ahmad Rose Shamsiah Samsudin Universiti Utara Malaysia Kedah Malaysia

The 2011 Global Economic Crime Survey instituted by PricewaterhouseCoopers （PwC） confirms the economic crime in Malaysia to be on the increase and, therefore, requires immediate attention to stem the tides. In anticipation of the challenges occasioned due to a shift from the modified cash basis to the accrual basis of accounting, the Malaysian State＇s determination to move from a developing nation to a developed nation, and to be ranked among the first 10 in 2020, this paper presents the need for forensic accountant and auditor capability （i.e., mindset and skills） on forensic accountant and auditor competence （i.e., task performance fraud risk assessment （TPFRA）） in the Malaysian public sector. It also draws the attention of the users of public sector accountants and auditors to the understanding of fraud mechanisms and how to deal with fraudsters. The population of this study comprised the accountants and auditors in the office of the Accountant General and Auditor General of Malaysia. The objective of this paper is to investigate the competence requirements of accountants and auditors in the effective and efficient utilization of capability requirements, which have the potentials to usher in the best global practices in fighting fraud in the Malaysian public sector.

关键词： forensic accounting auditing fraud fraud risk assessment mindset skills Malaysia

forensic accounting in the ＂Big Four＂： A Survey from Their Websites

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Journal of Modern accounting and Auditing 2005年第7期1卷 22-30,40页

作者： Sutong Zhang China University of Political Science and Law

This paper investigates the forensic and investigative accounting services provided by the ＂Big Four＂ accounting firms. The purpose of this study is to show the full image of forensic and investigative accounting services offered by the top accounting firms in the post-Enron era. Section 3 and 4 present the findings of this study. The countries and regions where the services of forensic accounting are offered by these firms and the detailed services provided by them in Australia, Canada, USA, and UK are illustrated in these sections. Section 5 provides the conclusions and summary of findings of this study.

关键词： forensic accounting investigative accounting the "Big Four" accounting services

Determining of Employee Frauds in forensic accounting： A Research on forensic Cases in the City of Kars in Turkey

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Journal of Modern accounting and Auditing 2013年第6期9卷 729-738页

作者： Duygu Anil Keskin Seyhan Goksu Ozturk Istanbul University Istanbul Turkey Kafkas University Kars Turkey

Discovering and preventing the frauds which affect the business organizations negatively require a greater degree of specialism. Detecting a fraud in the organizations is very hard, because not only such a fraud is exercised by the people who have deep professional knowledge, but they also use some peculiar methods to hide their tricky activities. Therefore, it is obvious that it is necessary to have the fraud examiners and especially fraud auditors who should have deep professional knowledge and experience. The aim of this study is to give some general information about employee fraud, which targets the different functions of the companies, takes many forms, and reaches important levels in recent years, in qualitative point. In this study, firstly, forensic accounting is a highly dynamic area in nowadays which is related to fraud auditing and its profession, and its search area of frauds and employee frauds subjects have been reviewed. Finally, qualitative data were collected about fraud incidents which had occurred and been sent to the court in the province of Kars in Turkey. Actual case analysis method has been used in this study. The obtained data have been analyzed by using Statistical Package for the Social Sciences （SPSS） 17 statistics package program. Results of the study have been discussed and interpreted in details.

关键词： forensic accounting M41 fraud M49 fraud detection M42 employee frauds

Perception of forensic Accountants About Elaboration of Free Judicial Expertise in Brazil

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Journal of Modern accounting and Auditing 2012年第8期8卷 1126-1139页

作者： Anna Paula Leal de Sousa Idalberto Jos6 das Neves Jfinior Helder Bueno Leal Catholic University of Brasilia Brasilia Brazil

The Article 23 in the Universal Declaration of Human Rights mentions that all work must have a fair and favorable remuneration. However, in Brazil, the State uses the free legal aid as a way of minimizing the social and economic inequality, making it possible for the needy to have access to justice. Through the free legal aid, the litigant is exempted from payment of fees and legal expenses and court, thus, transferring the burden of work to professionals who assist in the judicial process. So, the magistrate can appoint an expert accountant to assist him in the trial of the legal question when the proof requires accounting knowledge. In this way, this article discusses the accounting expertise that is free of charge from the perception of expert accountants. The authors had applied questionnaires in August and September in 2008, and obtained 131 responses and 2,859 data. From this research, the authors observed that the majority of respondents when solicited to work with the possibility of non-payment attended the demand, and believed that this would contribute to society and assist the magistrate.

关键词： forensic accounting forensic accountant's honorarium free expertise

The Multi-Disciplined Skills Required of forensic Accountants

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Journal of Modern accounting and Auditing 2012年第3期8卷 365-373页

作者： Maria Italia Victoria University Australia

forensic accountants today are required to possess a number of characteristics and skills that are derived from a range of disciplines. They must be inquisitive, able to delve into motivations, operations and justifications underlying the behavior of white collar criminals. They must be able to simplify technical accounting information and convey it effectively orally and in writing to a court or tribunal; be able to trace information via information technology tools; have an understanding of the adversarial legal system and the rules of evidence. Universities offering forensic accounting courses in various formats are on the increase. The aim of this paper is to investigate the subject areas that any course specializing in forensic accounting needs to cover.

关键词： forensic accounting fraud accounting information systems white collar crime