.... Then, the effect of fraud awareness and information accountability on the capacity for accessing financing, moderated by governance, will be tested. This research provides theoretical contributions in the form of additional literature on financial, public, and forensic accounting. Apart from that, this research...

... as regards mitigating the concerns raised by FATF. Economic crime Forensic accounting Non-profit organisations Non-profit sector South Africa Terrorist financing Mutual evaluation Recommendation 8 Immediate Outcome 10 FATF A legal person or arrangement or organisation that primarily...

...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...

..., the directness of both gang’s contact and activities influences the management model that is used by them. Both groups have developed a management model that fits their particular approach to criminality. Forensic accounting Management models Cybergangs Today, reported cybercrimes are a daily...

... 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 contemporary arts and issues in theater form. However, this all came to a close in 1998 when the Royal Canadian...

...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...