Forensic Accounting and Investigation

Top PDF Forensic Accounting and Investigation:

Exploration of the Meaning of Mental Revolution Values in Forensic Accounting Context

Exploration of the Meaning of Mental Revolution Values in Forensic Accounting Context

According to Dickinson (2009) character education is "the sum of continuously developing moral and ethical qualities and demonstrations of those qualities in people's emotional responses, thinking, reasoning, and behavior." Dickinson (2009) further states that character education "creates a meaningful framework and incorporates aspects of social-emotional learning, conflict resolution, violence prevention, social skills training, and service learning." Along with Dickinson's opinion, Nur (2012) considers character education to be adapted to the four pillars of education proclaimed by UNESCO (United Nations for Educational, Scientific, and Cultural Organizations), namely first, learning to know or learning to know; second, learning to do or study work; third, learning to be or learning to be yourself; fourth, learning to live together or learning to live together. The four pillars of education can be packaged in the form of a learning strategy that is meaningful strategy learning. A lecturer can design learning using meaningful learning strategies. This strategy is taken through David Ausubel's theory which states that learning material will be more meaningful if it is directly related to events that often occur in the surrounding environment. This strategy is considered suitable for use by a lecturer who teaches forensic accounting courses and investigations in early prevention efforts against fraud. In addition to using meaningful learning strategies, forensic accounting courses can also be used deductive learning strategies. The characteristics of forensic accounting and the same investigation as mathematical characteristics are felt suitable if using deductive learning strategies. This is because forensic accounting and investigation also consist of arguments, theories, and traits that must be verified before being used.
Baca lebih lanjut

11 Baca lebih lajut

Sayidah Exploration of the Meaning of Mental Revolution Values in Forensic Accounting

Sayidah Exploration of the Meaning of Mental Revolution Values in Forensic Accounting

According to Dickinson (2009) character education is "the sum of continuously developing moral and ethical qualities and demonstrations of those qualities in people's emotional responses, thinking, reasoning, and behavior." Dickinson (2009) further states that character education "creates a meaningful framework and incorporates aspects of social-emotional learning, conflict resolution, violence prevention, social skills training, and service learning." Along with Dickinson's opinion, Nur (2012) considers character education to be adapted to the four pillars of education proclaimed by UNESCO (United Nations for Educational, Scientific, and Cultural Organizations), namely first, learning to know or learning to know; second, learning to do or study work; third, learning to be or learning to be yourself; fourth, learning to live together or learning to live together. The four pillars of education can be packaged in the form of a learning strategy that is meaningful strategy learning. A lecturer can design learning using meaningful learning strategies. This strategy is taken through David Ausubel's theory which states that learning material will be more meaningful if it is directly related to events that often occur in the surrounding environment. This strategy is considered suitable for use by a lecturer who teaches forensic accounting courses and investigations in early prevention efforts against fraud. In addition to using meaningful learning strategies, forensic accounting courses can also be used deductive learning strategies. The characteristics of forensic accounting and the same investigation as mathematical characteristics are felt suitable if using deductive learning strategies. This is because forensic accounting and investigation also consist of arguments, theories, and traits that must be verified before being used.
Baca lebih lanjut

20 Baca lebih lajut

ACCOUNTANTS PERCEPTION OF FORENSIC

ACCOUNTANTS PERCEPTION OF FORENSIC

This study is an empirical investigation on the Accountants perception of forensic accounting and fraud investigation. To achieve the objective of this study research questions were raised, hypotheses formulated, and a review of related literature was made. The population of this study is the Accounting staff of commercial banks and academic Accountants currently operating in Nigeria . Quota sampling technique was adopted for this study. Using the sample size of two hundred (200) professional accountants, practicing in firms, mid level employee and senior accountant with academic accountant drawn from the population of the professional Accountants in Edo State, data were elicited from our respondents with the aid of the research instrument adopted in this study. The major instrument used for generating the primary data was the questionnaire, which was designed in five-response option of Likert-scale and administered on our respondent. The data generated for this study were analyzed through mean scores while the stated hypotheses were statistically tested with Chi-test. Our findings revealed a general opinion for the need of the services of forensic accountants in Nigeria economy and their services are more required for fraud and corruption related issues. Accountants in Nigeria have an in-depth knowledge of Forensic accounting practice and is neither new to the practicing Accountant nor professional accountants.That Accountants in Nigeria are aware and possessed the relevant forensic accounting skills, but the study was limited because it was not reveal the degree to which the skill possessed were applied to detect and prevent fraud. We recommended that, the Institute of Chartered Accountant in Nigeria encourages formalization and specialization in the field forensic accounting, the government should develop interest in forensic accounting and accountants for monitoring and investigation of suspected and confirmed corruption cases and practicing accountant should work towards specialization and possibly establish firm for forensic accounting practice as well.
Baca lebih lanjut

18 Baca lebih lajut

Accounting Conservatism and Accounting I

Accounting Conservatism and Accounting I

Some researchers have filed different interpretations for conservative reporting. All of them have proposed that conservatism has some advantages for the users of financial statements. Until the moment that accounting indexes and standards are used for reporting the performance of management, the problems arising from the opportunistic behavior of managers would be always in financial reporting. In order to increase personal profits, managers would act self-centered in using accounting standards that are the basis of information for investors and share accounting information according to their personal interests. If the limitations that limit this selfish behavior are not available, then accounting information in financial reports would be biased. But, conservatism by requiring the ability to demonstrate and confirm the self, can limit opportunistic and biased behavior of managers. In practice, conservatism neutralizes the biased behavior of managers and delays profit recognition; as a result, net assets and profits are shown lower. In the contracts, aforementioned effects increase the value of the firm; since, conservatism limits opportunistic payments of managers to themselves and other groups such as shareholders. The increased value of the firm divides among all contracting groups and their welfare increases. In this sense, conservatism is an effective contractual mechanism (Watts, 2003).
Baca lebih lanjut

10 Baca lebih lajut

ACCOUNTING HISTORY AND ACCOUNTING PROGRE

ACCOUNTING HISTORY AND ACCOUNTING PROGRE

about describing accounting change as “progressive” probably owes more to the fact that many historical accounting researchers (particularly those working within the “new accounting history” approach) come from social science backgrounds, where claims that evidence reveals a pattern of improvement over time might be held to be inappropriate value judgements. However, telling a story in terms of progress is often an effective way of structuring a small-scale historical narrative, whether we describe a “success” in which accounting, or something affected by accounting, is held to improve, or a “failure” from which we hope to learn lessons to help us avoid mistakes in the future. On a larger scale, it becomes more difficult to tell a story of progress, as we seem to have to choose between the equally unattractive options of seeing accounting as eternally changing in a generally improving direction or as tending towards its end.
Baca lebih lanjut

39 Baca lebih lajut

FINANCIAL ACCOUNTING AND ACCOUNTING STAN

FINANCIAL ACCOUNTING AND ACCOUNTING STAN

The Securities and Exchange Commission is very concerned about financial reporting and has formulated a committee called the Accounting Standards Executive Committee (AcSEC) to provide input to the FASB. In addition, after each FASB Statement is issued, the AcSEC issues Statements of Position stating its position on the FASB statement.

1 Baca lebih lajut

Forensic Traceability Index in Digital Forensic Investigation.

Forensic Traceability Index in Digital Forensic Investigation.

Though to some researchers the digital forensic is in- clusive of computer forensic, network forensic, software forensic and information forensic, but it is largely used interchangeably with computer forensic [3]. Computer forensic implies a connection between computers, the scientific method, and crime detection. It includes de- vices other than general-purpose computer systems such as network devices, cell phones, and other devices with embedded systems. There are over hundreds of digital forensic investigation procedures developed in digital forensic investigation practices. An organization tends to develop its own procedures and some focused on the technology aspects such as data acquisition or data analy- sis [6]. Most of these procedures were developed in tack- ling different technology used in the inspected device. As a result, when underlying technology of the target device changes, new procedures have to be developed. However, [7,8] stated that the process of the investigation should be incorporated with the basic procedures in forensic inves- tigation which are preparation, investigation and presen- tation. A categorization of investigation process was done in [9] to group and merge the similar activities or processes in five phases that provide the same output. The phases are: Phase 1 (Preparation), Phase 2 (Collec- tion and Preservation), Phase 3 (Examination and Analy- sis), Phase 4 (Presentation and Reporting), and Phase 5 (Disseminating the case). The researcher also proposed a mapping process of digital forensic investigation process model to eliminate the redundancy of the process in- volved in the model and standardize the terms used in achieving the investigation goal.
Baca lebih lanjut

14 Baca lebih lajut

Proceeding IRCBE 2013 Luk Luk

Proceeding IRCBE 2013 Luk Luk

This paper presents a review literature about Management Accounting and Control System and or management accounting systems over past more than twenty years (1978-2013). The review in this paper includes accounting, management and business journals. As the conclusion, this paper describes about management accounting and control systems and or management accounting systems researches. However, this paper involves a small sample size (55 articles). The findings might not be generalized to management accounting and control systems literature as a whole. This paper shows the theories, research method, and findings that are used in these articles (It can be seen in Appendix 1 about the summary of research articles).
Baca lebih lanjut

22 Baca lebih lajut

Accounting history and accounting progre (1)

Accounting history and accounting progre (1)

Comedy and tragedy are common modes of emplotment in traditional accounting history. Any narrative that begins with the identification of some problem (whether this identification is made by the author or is observed in the historical evidence), sets out the various attempts at addressing the problem, and ends with describing how the problem was solved, would be a comedy in White’s terms. A classic example of this form of narrative is given by Neil McKendrick’s study of Josiah Wedgwood’s cost accounting (McKendrick, 1970). Here, Wedgwood is faced with the problem of falling profit margins in a time of economic decline, which he addresses by experimenting with cost estimation procedures. These turn out to be successful, and Wedgwood persists with them. This is a clear story of progress. However, when Hopwood tells the story of Wedgwood, the conclusion is more equivocal: “Wedgwood now had available to him the basis of a more anonymous and continuous form of surveillance. ... The newly established accounting system enabled a different set of dynamics to be set into motion. ... The organisation could be observed and managed in terms different from those in which it functioned” (Hopwood, 1987, p.218). There is a more ironic tone to this: Wedgwood’s innovations may have solved one set of problems from his personal point of view, but they change, not necessarily for the better, how others in the organisation are affected by the new practices.
Baca lebih lanjut

25 Baca lebih lajut

International Accounting Standards and Accounting Quality

International Accounting Standards and Accounting Quality

Consistent with Lang, Raedy, and Yetman (2003) and Lang, Raedy, and Wilson (2005) but modified to our context, we identify each IAS firm’s country, industry (i.e., three-digit SIC code) and adoption year. We then identify all firms that have not adopted IAS in any sample year. We select the non-adopting firm whose equity market value is closest to the IAS firm’s at the end of its adoption year to serve as the matched NIAS firm. Once a non-adopting firm is selected as a match, it is not considered as a potential match for other IAS firms. In a few cases, potential matching firms do not have market value of equity available in the adoption year. In those cases, we consider market value of equity for the two years before and after the adoption year. 7 Our analyses include all firm-years for which the IAS firm and its matched NIAS firm both have data. For example, if the IAS firm has data from 1994 through 2000, and its matched NIAS firm has data for 1995 through 2002, then our analysis includes data from 1995 through 2000 for the IAS firm and its matched NIAS firm.
Baca lebih lanjut

52 Baca lebih lajut

Hamidah - presentasi KRA Jember current issue in IAH

Hamidah - presentasi KRA Jember current issue in IAH

• Meskipun beberapa peneliti memulai fokus risetnya pada accounting uniformity. Namun beberapa penulis juga meneliti mengenai perbedaan dalam praktik akuntansi keuangan. Khususnya diantara negara industri maju ( Kollaritsch, 1965; Davidson and Kohlmeier, 1966; Hatfield, 1966).

33 Baca lebih lajut

Financial Accounting and Accounting Stan

Financial Accounting and Accounting Stan

In addition, voluntary disclosure may not be an efficient way of disseminating information. A company is likely to disclose less information if it has the discretion to do so. Thus, the company can reduce its cost of assembling and disseminating information. However, an investor wishing additional information has to pay to receive additional information desired. Different investors may be interested in different types of information. Since the company may not be equipped to provide the requested information, it would have to spend additional resources to fulfill such needs; or the company may refuse to furnish such information if it’s too costly to do so. As a result, investors may not get the desired information or they may have to pay a significant amount of money for it. Furthermore, redundancy in gathering and distributing information occurs when different investors ask for the same information at different points in time. To the society as a whole, this would not be an efficient way of utilizing resources.
Baca lebih lanjut

35 Baca lebih lajut

Traceability in Digital Forensic Investigation Process.

Traceability in Digital Forensic Investigation Process.

Abstract — Digital forensic is part of forensic science that implicitly covers crime that is related to computer technology. In a cyber crime, digital evidence investigation requires a special procedures and techniques in order to be used and be accepted in court of law. Generally, the goals of these special processes are to identify the origin of the incident reported as well as maintaining the chain of custody so that the legal process can take its option. Subsequently, the traceability process has become a key or an important element of the digital investigation process, as it is capable to map the events of an incident from difference sources in obtaining evidence of an incident to be used for other auxiliary investigation aspects. Hence, this paper introduces a trace map model to illustrate the relationship in the digital forensic investigation process by adapting and integrating the traceability features. The objective of this integration is to provide the capability of trace and map the evidence to the sources and shows the link between the evidence, the entities and the sources involved in the process, particularly in the collection phase of digital forensic investigation framework. Additionally, the proposed model is expected to help the forensic investigator in obtaining accurate and complete evidence that can be further used in a court of law.
Baca lebih lanjut

6 Baca lebih lajut

Adapting Traceability in Digital Forensic Investigation Process.

Adapting Traceability in Digital Forensic Investigation Process.

In this model, the stakeholder represents people who have an interest on requirements and on the tracing of requirements, the source represents the origins of a requirement and the artifacts used for documentation purposes, and the object represents the inputs and outputs being traced. In Fig. 5, the model represents what type of information is presented including salient attributes or characteristics of the information which is referred as object . For example, this information can be represented as an attribute of object and the traceability across various object is represented by a link namely traces to . The model also shows the stakeholders are the people who play different roles in the creation, maintenance and use the various objects and traceability links across them. These stakeholders act in different roles or capacities in the establishment and use the various conceptual object and traceability links. The subject represents the location of the documented traceability information i.e. which state that all objects are documented by subjects.
Baca lebih lanjut

8 Baca lebih lajut

BAB II TINJAUAN PUSTAKA 2.1 Akuntansi Forensik - Penerapan Akuntansi Forensik dan Audit Investigatif dalam Mendeteksi Fraud di Lingkungan Pemerintahan Pada PDAM Tirtanadi Sumatera Utara

BAB II TINJAUAN PUSTAKA 2.1 Akuntansi Forensik - Penerapan Akuntansi Forensik dan Audit Investigatif dalam Mendeteksi Fraud di Lingkungan Pemerintahan Pada PDAM Tirtanadi Sumatera Utara

Menurut Hopwood, Leitner dan Young dalam bukunya yang berjudul Forensic Accounting mendefinisikan bahwa akuntansi forensik adalah “The application of investigative and analytical skill for the purpose of resolving financial issues in a manner that meets standards required by courts of law".Dengan pengertian bahwa akuntansi forensik adalah penerapan keterampilan investigasi dan analisis untuk tujuan memecahkan masalah keuangan dengan cara yang memenuhi standar yang dibutuhkan oleh pengadilan hukum.Dengan demikian, investigasi dan analisis yang dilakukan harus sesuai dengan standar yang ditetapkan oleh pengadilan atau hukum yang memiliki yurisdiksi yang kuat.
Baca lebih lanjut

46 Baca lebih lajut

Mapping Process of Digital Forensic Investigation Framework.

Mapping Process of Digital Forensic Investigation Framework.

The framework proposed by [7] has clear steps to be taken during the investigation process starting from preparation of investigation process right after the crime is reported until the case disseminated. The framework includes the phases which he call as activities such as awareness, authorization, planning, notification, search and identify, collection, transport, storage, examination, hypotheses, presentation, proof/defense and dissemination. The framework also provides a basis for the development of techniques and tools to support the work of investigators. Therefore, this framework is probably considered as the most complete to date [11]. [2] proposed multi-tier process after they reviewed that most of previous forensic frameworks were single tier process but in fact the process tends to be multi-tiered. They specifically propose several subtasks for the data analysis phase using survey extract and examine approach. The phases of the first tier are preparation, incident response, data collection, data analysis, presentation and incident closure. The data analysis phase is further organized into the survey phase, extract phase and examine phase in the second tier. In the proposed framework, the analysis task using the concept of objective-based tasks is introduced. As stated by the authors, this framework offers unique benefits in the areas of practicality and specificity. These benefits can overcome the problems in the framework proposed by [5].
Baca lebih lanjut

7 Baca lebih lajut

accountin students on forensic accounting

accountin students on forensic accounting

We have set review questions at the end of most chapters for you to gauge how well you under- stand and can apply what you have learnt. If you simply read the text without attempting the questions then we can tell you now that you will not pass your examinations . You should first attempt each question, then check your answer fully against the answers at the back of the book. What you should not do is perform a ‘ticking’ exercise. By this we mean that you should not simply compare the question with the answer and tick off the bits of the answer against the relev- ant part of the question. No one ever learnt to do accounting properly that way. It is tempting to save time in so doing but, believe us, you will regret it eventually. We have deliberately had the answers printed using a different page layout to try to stop you indulging in a ‘ticking’ exercise.
Baca lebih lanjut

793 Baca lebih lajut

BP-NAS-10 - Repositori Universitas Andalas

BP-NAS-10 - Repositori Universitas Andalas

University Center of Legal Medicine Lausanne – Geneva, University Hospital Lausanne, Rue du Bugnon 21, CH-1011 Lausanne; 2 Department of Diagnostic and Interventional Radiology, University Hospital Lausanne, Rue de Bugnon 46, CH-1011 Lausanne; 3 Department of Anatomy, University Bern, Baltzerstrasse 3, CH-3000 Bern 9; 4 Department of Fundamental Neurosciences and Center of Psychiatric Neurosciences FBM, University of Lausanne and University Hospital Lausanne, CH-1005 Switzerland

9 Baca lebih lajut

ABSTRACT USU ACADEMIC PERCEPTION OF THE EXISTENCE OF FORENSIC ACCOUNTING

ABSTRACT USU ACADEMIC PERCEPTION OF THE EXISTENCE OF FORENSIC ACCOUNTING

This study is an empirical study with purposive sampling techniques in data collection. Data obtained by distributing questionnaires as many as 150 in Faculty of economics, graduate studies, PPAK University of North Sumatra and 97 respondents (65%) consisting of 52 people Strata-1 and Lectures and 45 were from Strata-2 and the Accounting Profession has provided an answer. Data analysis was performed by Independent Sample Test with SPSS version 16.

11 Baca lebih lajut

Future Access Enablers for Ubiquitous and Intelligent Infrastructures pdf  pdf

Future Access Enablers for Ubiquitous and Intelligent Infrastructures pdf pdf

Abstract. One of the major drivers of cellular network evolution towards 5G systems is the communication between devices, also known as Machine-to-Machine (M2M) communications. M2M mobile connec- tions will reach an estimated 3.2 billion devices and connections by 2020, which will pose a challenge as the state-of-the-art cellular and wireless networks were designed keeping in mind Human-to-Human (H2H) com- munication. A massive amount of M2M devices create overload problems with a significant impact on the radio access and core network of the cellular system leading to what are known as the problems of RAN over- load and CN overload. The paper presents a proof-of-concept hardware implementation of novel resource allocation algorithms in 4G cellular communication systems. The proof-of-concept thus, will enable lab-scale analytical and experimental studies for validating theoretically developed algorithms with the focus being on validating the scheduling and admis- sion control algorithms for M2M scenarios. The platform will be based on an LTE-A eNodeB implemented using a software defined radio (SDR) platform and a UE simulator that enables simulating a large number of UEs sharing the same spectrum. The platform will be complemented by field-programmable gate array (FPGA) devices that enable the hard- ware implementation of the analytically developed resource allocation algorithms.
Baca lebih lanjut

271 Baca lebih lajut

Show all 10000 documents...