Forensic accounting : fraud detection skills for external auditors

• Autorzy: Fadilah Sri , Maemunah Mey , Nurrahmawati , Lim Tomy Nusa , Sundary Rini Irianti

Identyfikatory

DOI

10.17512/pjms.2019.20.1.15

Warianty tytułu

PL

Rachunkowość forensyczna : umiejętności wykrywania nadużyć finansowych dla zewnętrzni audytorzy

• Języki publikacji: EN

Abstrakty

EN

The purpose of this study is to identify the influence of forensic accounting skills, consisting of the auditing skills; investigative knowledge and skills; legal knowledge; communication skills; psychological, criminological and victimological skills; accounting skills; and ICT-related skills of external auditors, on their ability to detect fraud. A survey was administered with a quantitative approach, with a population comprising accountants working in public accounting offices classified as Big Four firms. 370 external auditors were selected as samples for the study. To collect the data needed, questionnaires, in-depth interviews and documents from the accounting offices were employed. In addition, to analyze the data, multiple regression analysis was implemented. The results show that some forensic accounting skills, namely auditing skills; communication skills; psychological, criminological and victimological skills; and ICT-related skills are influential in fraud detection, while other skills, that is investigative skills, legal skills, and accounting skills do not have an influence. It is proven that some of the skills provide more benefit after the fraud has been detected.

PL

Celem tego badania jest identyfikacja wpływu umiejętności rachunkowych w zakresie medycyny sądowej, na które składają się umiejętności kontrolne; wiedza i umiejętności śledcze; wiedza prawnicza; zdolności do porozumiewania się, psychologiczne, umiejętności kryminologiczne i wiktymologiczne; umiejętności rachunkowe; oraz związane z ICT oraz umiejętności zewnętrznych audytorów, w zakresie ich zdolności do wykrywania oszustw. Ankieta została przeprowadzona metodą ilościową, z populacją obejmującą księgowych pracujących w publicznych biurach rachunkowych, które są sklasyfikowane, jako firmy z Wielkiej Czwórki. Trzystu siedemdziesięciu zewnętrznych audytorów zostało wybranych do próby badawczej. Aby zebrać potrzebne dane, zastosowano wywiady i dokumenty z biur rachunkowych. Ponadto w celu analizy danych przeprowadzono analizę regresji wielokrotnej. Wyniki pokazują, że niektóre umiejętności rachunkowości sądowej, a mianowicie umiejętności kontrolne; zdolności do porozumiewania się; umiejętności psychologiczne, kryminologiczne oraz wiktymologiczne; a także z zakresu ICT mają wpływ na wykrywanie oszustw, podczas gdy inne umiejętności, tj. umiejętności dochodzeniowe, umiejętności prawne i umiejętności księgowe nie mają wpływu. Udowodniono, że niektóre umiejętności zapewniają więcej korzyści po wykryciu oszustwa.

Słowa kluczowe

EN

fraud; accounting; forensic

PL

oszustwo; rachunkowość; kryminalistyka

• Wydawca: Czestochowa University of Technology
• Czasopismo: Polish Journal of Management Studies
• Rocznik: 2019
• Tom: Vol. 20, No. 1
• Strony: 168--180
• Opis fizyczny: Bibliogr. 55 poz., tab.

Twórcy

autor

Fadilah Sri

• Accounting Departement, Economic and Business Faculty, Universitas Islam Bandung

autor

Maemunah Mey

• Accounting Departement, Economic and Business Faculty, Universitas Islam Bandung

autor

Nurrahmawati

• Accounting Departement, Economic and Business Faculty, Universitas Islam Bandung

autor

Lim Tomy Nusa

• Accounting Departement, Economic and Business Faculty, Universitas Islam Bandung

autor

Sundary Rini Irianti

• Accounting Departement, Economic and Business Faculty, Universitas Islam Bandung

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Uwagi

Opracowanie rekordu w ramach umowy 509/P-DUN/2018 ze środków MNiSW przeznaczonych na działalność upowszechniającą naukę (2019).