... on financial, public, and forensic accounting. Apart from that, this research provides a practical contribution in the form of a model that can be applied to develop tourist destinations in Indonesia, providing empirical evidence regarding the importance of fraud awareness, information accountability...

... purposes), subject to full attribution to the original publication and authors. The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode Economic crime Forensic accounting Non-profit organisations Non-profit sector South Africa Terrorist financing...

...Alberto Clavería Navarrete; Amalia Carrasco Gallego Purpose The purpose of this paper is to understand if forensic accounting techniques and tools could contribute to the deterrence of fraud in financial statements, considering the expertise of forensic accountant on ex post activities...

... and Practitioners regarding forensic accounting’s suitability in uncovering bank frauds. Design/methodology/approach A strategically constructed Likert scale questionnaire was designed to obtain perception of Academicians and Practitioners regarding forensic accounting’s suitability in uncovering bank frauds...

...Oluwatoyin Esther Akinbowale; Heinz Eckart Klingelhöfer; Mulatu Fikadu Zerihun Purpose The purpose of this study is to develop an innovative approach of combating economic crime using the forensic accounting techniques. Design/methodology/approach The approach considered the identification...

...Peterson K. Ozili Purpose This purpose of this paper is to discuss some observations in the forensic accounting-based fraud literature. The authors identify recent advances in the literature and highlight several important issues that are worth noting. Design/methodology/approach The authors...

...Dominic Peltier-Rivest; Carl Pacini Purpose This paper aims to analyze drug counterfeiting, explains its risk factors and operating and legal environments reviews recent legal cases and develops a multi-stakeholder prevention strategy that includes forensic accounting methods. Design...

... relationships in a gang structure can be viewed as a conspiracy that is quickly and drastically eradiated. Forensic accounting Management models Cybergangs Today, reported cybercrimes are a daily occurrence with millions of dollars transferred from legal business and consumers into the hands...

...” (Heaven, 2009a , paragraph 10). © Emerald Group Publishing Limited 2014 Fraud Auditors Investigation Forensic accounting Contingency plan Livent The Live Entertainment Corporation of Canada Inc. (“Livent”) was a company that most North Americans relied on to experience...

...Derk G. Rasmussen; Joseph L. Leauanae Defines an expert witness as a specialist who uses special knowledge, skill, training or experience to provide testimony to aid the factfinder. Discusses the criteria and qualifications that should guide the selection of a forensic accounting expert witness...