scholarly journals Forensic Accounting and Financial Fraud : Evidence from Saudi Arabia = المحاسبة القضائية والتلاعب المالي : أدلة من السعودية

2017 ◽  
pp. 41-47
Author(s):  
Ali Faya M. Alhassan
Keyword(s):  
Saudi Arabia ◽  
Financial Fraud ◽  
Forensic Accounting

scholarly journals The Effect of Forensic Accounting Investigation in Detecting Financial Fraud: A Study in Nigeria

2019 ◽  
Vol 9 (2) ◽  
Author(s):  
Safiyanu Sule ◽  
Saifullahi Shehu Ibrahim ◽  
Armaya’u Alhaji Sani
Keyword(s):  
Financial Fraud ◽  
Forensic Accounting

scholarly journals The Role of Forensic Accounting in Reducing the Financial Fraud in Business

2020 ◽  
Vol 2 (2) ◽  
pp. 29-37
Author(s):  
Anas Ihsan Shakir ◽  
Thabit Hassan Thabit
Keyword(s):  
Theoretical Framework ◽  
Scientific Study ◽  
Historical Background ◽  
Financial Fraud ◽  
Factors Affecting ◽  
The Public ◽  
Forensic Accounting ◽  
The World ◽  
Professional Disciplines

After the overlapping of science and with the cases of corruption and financial fraud experienced by most countries in the world, academic studies began to unite to create dual professional disciplines. One of the most important of these unions is the union of law with accounting to produce the concept of forensic accounting after the legal accounting with unlimited powers to go further to detect corruption and fraud. In this paper, we discussed many issues such as the nature of financial fraud in business, the extent of its impact on the confidence of the public mainly, the types of financial fraud and the most important factors affecting it, in addition to clarifying the theoretical framework of forensic accounting, its historical background, and its role in reducing financial fraud through a review of the most important global experiences. The importance of this paper can be presented as a scientific study that examines the possibility of using forensic accounting as an effective tool to eliminate cases of fraud in business, and to benefit the management, investors and lenders by narrowing the trust gap between these parties.

scholarly journals Impact of Forensic Accounting on Financial Fraud Detection in Deposit Money Banks in Nigeria

2021 ◽  
Vol 4 (3) ◽  
pp. 74-119
Author(s):  
Edward Idemudia Agboare
Keyword(s):  
Fraud Detection ◽  
Control Measures ◽  
Primary Data ◽  
Financial Fraud ◽  
Biometric Authentication ◽  
Automated Control ◽  
Fraud Risk ◽  
Forensic Accounting ◽  
Financial Transactions ◽  
The Impact

The study examines the impact of forensic accounting on financial fraud detection in Deposit Money Banks (DMBs) in Nigeria. Survey research design was employed for the study with extensive reliance on primary data obtained through the use of structured Likert scale questionnaire. The data were tested using descriptive statistics and regression analysis on Statistical Package for Social Sciences (SPSS version 20.0). The study findings showed that forensic accounting techniques of conducting investigation, analyzing financial transactions and reconstructing incomplete accounting records have significant effect on financial fraud detection in deposit money banks in Nigeria. In the light of the study findings, the following recommendations were provided; more forensic accountants should be employed by DMBs in Nigeria to assist curb modern day financial fraud brought about by advancement in technology. The Central Bank of Nigeria (CBN) should in collaboration with all financial institutions establish an electronic fraud risk information center staffed with forensic accountants. DMBs should incorporate automated control measures such as biometric authentication of transactions to serve as deterrent for fraud occurring.

scholarly journals The Role of Forensic Accounting in Discovering Financial Fraud

2019 ◽  
Vol 06 (02) ◽  
Author(s):  
Mohammad W Hamdan
Keyword(s):  
Financial Fraud ◽  
Forensic Accounting

Analyzing the Impact of Forensic Accounting in the Detection of Financial Fraud: The Mediating Role of Artificial Intelligence

2021 ◽  
pp. 585-592
Author(s):  
Kamakshi Mehta ◽  
Prabhat Mittal ◽  
Pankaj Kumar Gupta ◽  
J. K. Tandon
Keyword(s):  
Artificial Intelligence ◽  
Financial Fraud ◽  
Mediating Role ◽  
Forensic Accounting ◽  
The Impact

scholarly journals The role of Forensic accounting in combating money laundering - a field study on the Kingdom of Saudi Arabia - in light of its accession to Financial Action Task Force (FATF): دور المحاسبة القضائية في مكافحة غسيل الأموال - دراسة ميدانية على المملكة العربية السعودية- في ظل انضمامها لمنظمة العمل المالي (فاتف)

2020 ◽  
Vol 4 (8) ◽  
Author(s):  
Salwa Hussein Roshdy Ismail, Fatimah Shoaib Mostafa
Keyword(s):  
Saudi Arabia ◽  
Money Laundering ◽  
Task Force ◽  
Analysis Data ◽  
Current Status ◽  
Kingdom Of Saudi Arabia ◽  
Financial Action Task Force ◽  
Forensic Accounting ◽  
Financial Action Task

This research aimed to clarify the role of Forensic accounting in the development of accounting work mechanisms to combat money laundering operations, and how to benefit from the Kingdom of Saudi Arabia joining Financial Action Task Force (FATF) in that, the researchers relied on carrying out this research on the descriptive analytical approach and relied on the statistical packages for science program Statistical Package For Social Science (SPSS / Pc +) in hypothesis testing, sample analysis, data compilation, tabulation and analysis. The research found that there is a direct relationship between Forensic accounting services and its components and the accession of Saudi Arabia to Financial Action Task Force (FATF) and combating money laundering operations The research recommended to increase the activation of Forensic accounting programs in the Saudi Organization for Certified Public Accountants as well as business colleges of King Khalid University to contribute to the elimination of money laundering operations in line with the Kingdom's current status as a permanent member of Financial Action Task Force (FATF).

scholarly journals Forensic accounting and fraud mitigation in the manufacturing industry in Nigeria

2020 ◽  
Vol 3 (12) ◽  
pp. 22-29
Author(s):  
OSUNWOLE, OLATUNJI OLUDAYO
Keyword(s):  
Internal Control ◽  
Manufacturing Industry ◽  
Survey Design ◽  
Sampling Technique ◽  
Routine Activity ◽  
Primary Data ◽  
Financial Fraud ◽  
Manufacturing Companies ◽  
Forensic Accounting ◽  
Study Results

This study examined the influence of forensic accounting practices and reduction of fraud in manufacturing industry in Nigeria. Descriptive survey design was utilized to conduct the study. The target population for this study was all the manufacturing firms listed on the floor of Nigerian Stock Exchange (NSE) market as at 31st December, 2019. Purposive sampling technique was used to select five (5) firms which emerged as the sample of the study. Primary data was used for the study and questionnaires were used as data collection tool. One hundred seventy five (175) copies of structured questionnaires were distributed to forensic accountants and auditors of the selected listed manufacturing companies in which all were retrieved and analyzed. The study results established that forensic accounting had positive and significant effect on financial fraud reduction and improvement of internal control system of manufacturing companies respectively. The study concluded that forensic accounting practices such as; fraud investigation and fraud litigation are very important for the reduction of financial fraud in manufacturing companies. The study recommends that the inclusion of forensic accounting in the code of corporate governance practices will drastically reduce financial fraud in manufacturing industry and that manufacturing companies in Nigeria step up their forensic accounting practices in order to deter fraud. This they can achieve by making forensic auditing of financial records a regular and routine activity.

scholarly journals Should Forensic Accounting Be Included in Curricula of Accounting Departments: the Case of Saudi Arabia

2021 ◽  
Vol 10 (4) ◽  
pp. 258
Author(s):  
Elzain Omer Elzain
Keyword(s):  
Saudi Arabia ◽  
Response Rate ◽  
Research Community ◽  
Faculty Members ◽  
Accounting Education ◽  
Education Curriculum ◽  
Kingdom Of Saudi Arabia ◽  
Department Staff ◽  
Forensic Accounting ◽  
Training Courses

The objective of this research paper is to define the significance of forensic accounting and reflecting the need of including forensic accounting in the curricula of accounting departments in universities in the Kingdom of Saudi Arabia. The research followed the descriptive analytical approach. The research community consisted of a sample representative of faculty members in the accounting departments of universities in the Kingdom. Where (150) questionnaires were distributed and (126) questionnaires were collected, i.e., a response rate of (84%). The research employed the (SPSS) program to analyze and test its hypotheses, such as "There is no knowledge of the importance of forensic accounting among accounting department staff of Kingdom of Saudi Arabia universities". The research has reached several results, the most important of which are: all faculty members in accounting departments at universities in the Kingdom are aware of the significance of forensic accounting, and they agreed that it should be included in the accounting education curriculum. Finally, the research calls for numerous recommendations, the most important of which are: setting specific and clear plans for how to include forensic accounting in the accounting curricula in accounting departments in universities in the Kingdom, and organizing more (conferences, researches, training courses, workshops...) by accounting departments in universities in the Kingdom and other bodies that regulate the profession of accounting in the field of forensic accounting to further demonstrate its real significance.

Confidence toward vaccination as reported by parents of children admitted to a tertiary care hospital in Riyadh, Saudi Arabia: A cross sectional study

Vacunas ◽  
2020 ◽  
Vol 21 (2) ◽  
pp. 95-104 ◽  
Author(s):  
Y.M. AlGoraini ◽  
N.N. AlDujayn ◽  
M.A. AlRasheed ◽  
Y.E. Bashawri ◽  
S.S. Alsubaie ◽  
...  
Keyword(s):  
Saudi Arabia ◽  
Tertiary Care Hospital ◽  
Tertiary Care ◽  
Cross Sectional Study ◽  
Care Hospital ◽  
Sectional Study ◽  
Cross Sectional
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