Preview

Forensic Accounting

Better Essays
Open Document
Open Document
7264 Words
Grammar
Grammar
Plagiarism
Plagiarism
Writing
Writing
Score
Score
Forensic Accounting
Managerial Auditing Journal
Emerald Article: Forensic accounting education: insights from academicians and certified fraud examiner practitioners Zabihollah Rezaee, E. James Burton

Article information:
To cite this document: Zabihollah Rezaee, E. James Burton, (1997),"Forensic accounting education: insights from academicians and certified fraud examiner practitioners", Managerial Auditing Journal, Vol. 12 Iss: 9 pp. 479 - 489 Permanent link to this document: http://dx.doi.org/10.1108/02686909710185206 Downloaded on: 27-09-2012 Citations: This document has been cited by 1 other documents To copy this document: permissions@emeraldinsight.com This document has been downloaded 2287 times since 2005. *

Users who downloaded this Article also downloaded: *
Kay C. Carnes, Norman J. Gierlasinski, (2001),"Forensic accounting skills: will supply finally catch up to demand?", Managerial Auditing Journal, Vol. 16 Iss: 6 pp. 378 - 382 http://dx.doi.org/10.1108/02686900110395514 James L. Bierstaker, Richard G. Brody, Carl Pacini, (2006),"Accountants ' perceptions regarding fraud detection and prevention methods", Managerial Auditing Journal, Vol. 21 Iss: 5 pp. 520 - 535 http://dx.doi.org/10.1108/02686900610667283 Charles Inskip, Andy MacFarlane, Pauline Rafferty, (2010),"Organising music for movies", Aslib Proceedings, Vol. 62 Iss: 4 pp. 489 - 501 http://dx.doi.org/10.1108/00012531011074726

Access to this document was granted through an Emerald subscription provided by BIRZEIT UNIVERSITY For Authors: If you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service. Information about how to choose which publication to write for and submission guidelines are available for all. Please visit www.emeraldinsight.com/authors for more information. About Emerald www.emeraldinsight.com With over forty years ' experience, Emerald Group Publishing is a leading independent publisher of global research with impact in business,

You May Also Find These Documents Helpful

  • Good Essays

    References: Boynton, W. C., & Johnson, R. N. (2006). Auditing and the Public Accounting Profession—…

    • 396 Words
    • 2 Pages
    Good Essays
  • Powerful Essays

    Week 1 Acc556

    • 1151 Words
    • 5 Pages

    Silverstone, H., & Sheetz, M. (2007). Forensic Accounting and Fraud Investigation For Non-Experts. (2nd ed.). Hoboken, NJ: Wiley.…

    • 1151 Words
    • 5 Pages
    Powerful Essays
  • Powerful Essays

    The rare skills of a forensic accountant are in much demand, not only for potential prosecution purposes, but also because they are instrumental in developing solid preventative internal controls.…

    • 941 Words
    • 4 Pages
    Powerful Essays
  • Satisfactory Essays

    Many times, computer forensics practitioners work with traditional forensics experts in criminal investigations to reveal evidence. With frequent work experiences with forensics experts and lawyers, having a general knowledge of relevant laws and ethics is a nice complement to any computer forensics practitioner’s skill set. Furthermore, as many audits are conducted on businesses and illegal organizations are done electronically, computer forensics experts may want to have working knowledge in accounting and/or finance in order to prepare for such jobs.…

    • 524 Words
    • 3 Pages
    Satisfactory Essays
  • Good Essays

    References: Wells, J. T. (2011). Principles of fraud examination. (3 Ed.). Hoboken, NJ: John Wiley & Sons,…

    • 786 Words
    • 4 Pages
    Good Essays
  • Powerful Essays

    Irwin Margolies

    • 5801 Words
    • 24 Pages

    Leiner, J. (2010, fall semester). Fraud Examination for Accountants, ACG 6686. Class Lecture. Florida Atlantic University.…

    • 5801 Words
    • 24 Pages
    Powerful Essays
  • Satisfactory Essays

    forensic

    • 266 Words
    • 1 Page

    Information technology knowledge and skills are necessary tools of the forensic accountant in a world filled which paperless crimes. At minimum, forensic accountants must know the point at which they should contact an expert in computer hardware or software. Examples of ways that forensic accountants use information technology skills to quarantine data, extract data through data mining, design and implement controls over data manipulation, accumulate baseline information for comparison purpose, and analyze data.…

    • 266 Words
    • 1 Page
    Satisfactory Essays
  • Satisfactory Essays

    3-6 Explain the relationship between an employee’s position and the level of theft (according to…

    • 5289 Words
    • 21 Pages
    Satisfactory Essays
  • Better Essays

    Occupational Fraud impacts a company’s bottom line, reputation, employee productivity, and possibility of business continuity or security within a given industry. Another impact of occupational fraud is a company’s increased desire to prevent or deter fraud; which can also be cumbersome. Fraud is a crime of opportunity, fueled by greed and rationalization (Latshaw, Craig A, 2003). The penalties for fraud are usually not a deterrent from the crime, as most of those committing the crimes do not believe they will get caught. The solution to occupational fraud starts with making sure that there are internal controls in place that make it more difficult for fraud to occur. Periodic audits may be a deterrent, but the main deterrent is to set reasonable standards, work policies, and pay the may eliminate the rationalization of defrauding an…

    • 1086 Words
    • 5 Pages
    Better Essays
  • Good Essays

    References: Singleton, T., Singleton, A., Bologna, J., & Linquist, R. (2006). Fraud Auditing and Forensic Accounting (3rd ed.). Hoboken, NJ: John Wiley & Sons, Inc.…

    • 825 Words
    • 4 Pages
    Good Essays
  • Best Essays

    Forensic Paper

    • 1641 Words
    • 7 Pages

    DiGabriele, J. A. (2009). FISHBOWL the Forensic Accountant: A Closer Look at the Skills Forensic Accounting Education Should Emphasize. Forensic Examiner, 18(2), 77-79.…

    • 1641 Words
    • 7 Pages
    Best Essays
  • Better Essays

    Bus 508 Assignment 3

    • 2009 Words
    • 9 Pages

    Davis C., Farrell. R., Ogilby S., American Institute of Certified Public Accountants, 2010, Characteristics and Skills of Forensic Accountants.…

    • 2009 Words
    • 9 Pages
    Better Essays
  • Powerful Essays

    Quick, Reiner, Turley, Stuart, Willekens, “Auditing, Trust and Governance: Regulation in Europe,” Taylor & Francis, 2008…

    • 4922 Words
    • 20 Pages
    Powerful Essays
  • Powerful Essays

    Fraud has evidently become one of the most problematic issues faced by companies throughout the world. However, the pervasiveness and seriousness of fraud could not be surmounted with the extant methods used to combat fraud. Recent evidences specify that forensic accounting services (FAS) are the least often used of any anti-fraud methods but had the highest effectiveness rating. The underutilization of this essential service provided the imperative for this study. The multi-phased mixed-method research design utilized a theoretically grounded, parsimonious, yet comprehensive conceptual framework. Quantitative data analysis using Partial Least Square from Structural Equation Modeling confirmed the significant positive influence of attitude, stakeholder pressure, and perceived susceptibility to fraud on the organizational intention to use FAS for fraud detection and prevention. This research has both theoretical and practical significance. Theoretically, the conceptual model contributed a distinctive and refreshing perspective on organizational decision-making. Practically, the research results would facilitate professional bodies, accounting firms, government, and organizational stakeholders to devise practical methods and promotional strategies to increase the awareness,…

    • 4508 Words
    • 19 Pages
    Powerful Essays
  • Powerful Essays

    Chapter 1 Modern Auditing

    • 4500 Words
    • 18 Pages

    1. SEVERAL COMMON ATTRIBUTES OF ACTIVITIES DEFINED AS AUDITING ARE (A) SYSTEMATIC PROCESS, (B) OBJECTIVELY OBTAINING AND EVALUATING EVIDENCE, (C) ASSERTIONS ABOUT ECONOMIC ACTIONS AND EVENTS, (D) DEGREE OF CORRESPONDENCE, (E) ESTABLISHED CRITERIA, (F) COMMUNICATING THE RESULTS, AND (G) INTERESTED USERS.…

    • 4500 Words
    • 18 Pages
    Powerful Essays

Related Topics