Relationship between Fraud auditing and Forensic accounting

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Tarih

2021

Yazarlar

Aksoy, Tamer
Uzay, Saban

Dergi Başlığı

Dergi ISSN

Cilt Başlığı

Yayıncı

Springer

Erişim Hakkı

info:eu-repo/semantics/closedAccess

Araştırma projeleri

Organizasyon Birimleri

Organizasyon Birimi
Yönetim Bilimleri Fakültesi, İşletme Bölümü
Küresel rekabete ayak uydurmak ve sürdürülebilir olmak isteyen tüm şirketler ve kurumlar, değişimi doğru bir şekilde yönetmek, teknolojinin gerekli kıldığı zihinsel ve operasyonel dönüşümü kurumlarına hızlı bir şekilde adapte etmek zorundadırlar.

Dergi sayısı

Özet

The duties, responsibilities and expectations of accountants and auditors have become clearer today. A person's knowledge of accounting, auditing, law and modern technology may be required to find solutions to some disputes encountered in both private and business lives. This need arises in the areas that constitute the intersection of law and accounting, especially fraud auditing. This situation has led to the emergence of forensic accountancy / forensic auditorship, which is a separate recognized area of expertise. The aim of this study is to uncover the relationship between forensic accountancy or forensic consultancy or their areas of expertise with fraud and fraud auditing. Stakeholders in need of forensic accountants are also diverse. These may include Lawyers, police and law enforcement agencies, insurance companies, banks, courts, business world, government representatives and government legal entities.

Açıklama

Anahtar Kelimeler

Forensic Accounting, Fraudulent Financial Statement, Fraud Auditing, Fraud Risk Factors, Fraud Triangle, Internal Auditing & Internal Control

Kaynak

Auditing Ecosystem and Strategic Accounting in the Digital Era: Global Approaches and New Opportunities

WoS Q Değeri

Scopus Q Değeri

N/A

Cilt

Sayı

Künye

Aksoy, T. ve Uzay, S. (2021). Relationship between Fraud auditing and Forensic accounting. Auditing Ecosystem and Strategic Accounting in the Digital Era: Global Approaches and New Opportunities içinde (ss. ). Switzerland: Springer. https://doi.org/10.1007/978-3-030-72628-7_6