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Forensic accounting : fraud detection skills for external auditors

Treść / Zawartość
Identyfikatory
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
Rocznik
Strony
168--180
Opis fizyczny
Bibliogr. 55 poz., tab.
Twórcy
autor
  • Accounting Departement, Economic and Business Faculty, Universitas Islam Bandung
autor
  • Accounting Departement, Economic and Business Faculty, Universitas Islam Bandung
autor
  • Accounting Departement, Economic and Business Faculty, Universitas Islam Bandung
  • Accounting Departement, Economic and Business Faculty, Universitas Islam Bandung
  • Accounting Departement, Economic and Business Faculty, Universitas Islam Bandung
Bibliografia
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  • 4. Arboleda, F.J.M., Guzman-Luna, J.A., & Torres, I.-D. (2018). Fraud detection-oriented operators in a data warehouse based on forensic accounting techniques. Computer Fraud & Security, 2018(10), 13-19.
  • 5. Barnes, J.N., Lewis T.B., & Boneck R.S. (2006). New Tactics in fighting financial crime: moving beyond the fraud triangle. Journal Of Legal Ethical and Regulator Issues, 19(1), 86-95.
  • 6. Bhasin, M. (2015). An Empirical Investigation of the Relevant Skills of Forensic Accountants: Experience of a Developing Economy. SSRN Electronic Journal.
  • 7. Bressler, L. (2019). The role of forensic a Importance of ole of forensic accountants in fraud investigations: Importance of attorney and judge’s perceptions. Journal of Financial and Accountancy, 56, 79-88.
  • 8. Brooks L., Gill S., W.-O.-W.B. (2019). Corporate social responsibility risk and auditor-client retention. International Journal of Auditing, 23(1), 95-111.
  • 9. Carnes, K.C., Gierlasinski, N.J (2001). Forensic accounting skills: will supply finally catch up to demand? Managerial-Auditing-Journal, 16(6), 378-382.
  • 10. Cetindamar, D. (2018). Designed by law: Purpose, accountability, and transparency at benefit corporations. Cogent Business and Management, 5(1).
  • 11. Cordis, A.S., Lambert, E.M. (2017). Whistleblower laws and corporate fraud: Evidence from the United States. Accounting Forum, 41(4), 289-299.
  • 12. Digabriele, J.A. (2008). An Empirical Investigation of the Relevant Skills of Forensic Accountants. Journal of Education for Business, 83(6), 331-338.
  • 13. Durtschi, C., Pacini, C. (2004). The Effective Use of Benford’s Law to Assist in Detecting Fraud in Accounting Data. Retrieved from https://www.researchgate.net/publication/241401706
  • 14. Enofe, A.O, Okpako, P.O., & Atube, E.N. (2013). The Impact of Forensic Accountingon Fraud Detection In European Journal of Business and Management www.iiste.org ISSN (Vol.5). Retrieved from www.iiste.
  • 15. Ghasemi, M., Shafeiepour, V., Aslani, M., & Barvayeh, E. (2011). The impact of Information Technology (IT) on modern accounting systems. Procedia - Social and Behavioral Sciences, 28, 112-116.
  • 16. Glancy, F.H., Yadav, S.B. (2011). A computational model for financial reporting fraud detection. Decision Support Systems, 50(3), 595-601.
  • 17. Harmon-Jones, E. (2012). Cognitive Dissonance Theory. Encyclopedia of Human Behavior, 543-549.
  • 18. Hassink, H., Meuwissen, R., & Bollen, L. (2010). Fraud detection, redress and reporting by auditors. Managerial Auditing Journal, 25(9), 861-881.
  • 19. Hegazy, S., Sangster, A., & Kotb, A. (2017). Mapping forensic accounting in the UK. Journal of International Accounting, Auditing and Taxation, 28.
  • 20. Humpherys, S.L., Moffitt, K.C., Burns, M.B., Burgoon, J.K., & Felix, W.F. (2011). Detection of financial statement fraud and feature selection using data mining techniques. Decision Support Systems, 50(3), 585-594.
  • 21. Hussain, H.I., Kamarudin, F., Thaker, H.M.T., & Salem, M.A. (2019) Artificial Neural Network to Model Managerial Timing Decision: Non-Linear Evidence of Deviation from Target Leverage. International Journal of Computational Intelligence Systems, 12 (2), 1282-1294.
  • 22. Khan, A.W., Abdul Subha, Q. (2019). Impact of board diversity and audit on firm performance. Cogent Business & Management, 1-16.
  • 23. Krambia-Kapardis, M. (2002). A fraud detection model: A must for auditors. Journal of Financial Regulation and Compliance Volume? 10(3).
  • 24. Krambia-Kapardis, M. (2003). Fraud victimisation of companies: the Cyprus experience. Journal of Financial Crime, 10(2), 184-191.
  • 25. Kranacher, M.J., Stern, L. (2004). Enhancing Fraud Detection through Education. The CPA Journal, 11(4), 601-618.
  • 26. Kumari Tiwari, R., Debnath, J. (2017). Forensic accounting: a blend of knowledge. Journal of Financial Regulation and Compliance, 25(1), 73-85.
  • 27. Lacasa, L., Fernández-Gracia, J. (2019). Election Forensics: Quantitative methods for electoral fraud detection. Forensic Science International, 294, 19-22.
  • 28. Lin, J.W., Hwang, M.I., & Becker, J.D. (2003). A fuzzy neural network for assessing the risk of fraudulent financial reporting. Managerial Auditing Journal, 18(8), 657-665.
  • 29. LeiLisic L., Silveri, S., & Song, Y.K. (2015). The impact of information complexity on audit failures from corporate fraud: Individual auditor level analysis. Journal of Business Research, 68(6), 1186-1195.
  • 30. Lokanan, M.E. (2019). A fraud investigation plan for a false accounting and theft case. Journal of Financial Crime.
  • 31. MacTavish, C. (2018). Audit negotiations. Managerial Auditing Journal, 33(8/9), 658–682.
  • 32. Major, J.A. Riedinger, D.R. (2002). EFD: A hybrid knowledge/statistical-based system for the detection of fraud. Journal of Risk and Insurance, 69(3), 309-324.
  • 33. Mohd-Sanusi, Z., Khalid, N.H., & Mahir, A. (2015). An Evaluation of Clients’ Fraud Reasoning Motives in Assessing Fraud Risks: From the Perspective of External and Internal Auditors. Procedia Economics and Finance, 31, 2-12.
  • 34. Murray, A., Wood, J.L.S. (2012). Psychopathic personality traits and cognitive dissonance: Individual differences in attitude change. Journal of Research in Personality, 46(5), 525-536.
  • 35. Muse, O., Popoola, J., Che-Ahmad, A.B., & Samsudin, R.S. (2015). An empirical investigation of fraud risk assessment and knowledge requirement on fraud related problem representation in Nigeria. Accounting Research Journal, 28(1), 10-44.
  • 36. Noland, T.G., Washer, K.M. (2016). An Analysis Of SAS No. 99 And Its Impact On The Big Fraud In Kentucky. Journal of Business & Economics Research (JBER), 3(2).
  • 37. Othman, R., Aris, N.A., Mardziyah, A., Zainan, N., & Amin, N.M. (2015). Fraud Detection and Prevention Methods in the Malaysian Public Sector: Accountants’ and Internal Auditors’ Perceptions. Procedia Economics and Finance, 28, 59-67.
  • 38. Pamungkas, B., Ibtida, R., & Avrian, C. (2018). Factors influencing audit opinion of the Indonesian municipal governments’ financial statements. Cogent Business and Management, 5(1), 1-18.
  • 39. Purpura, P.P., Purpura, P.P. (2019). Accounting, Accountability, and Auditing. Security and Loss Prevention, 337-354.
  • 40. Rorwana, A., Tengeh, R.K., & Musikavanhu,T.B. (2015). A Fraud Prevention Policy:Its Relevance and Implication at a University of Technology in South Africa. Journal of Governance and Regulation, 4.
  • 41. Salleh, K., Aziz, R.A. (2014). Traits, Skills and Ethical Values of Public Sector Forensic Accountants: An Empirical Investigation. Procedia - Social and Behavioral Sciences, 145, 361-370.
  • 42. Segovia, J., Arnold, V., & Sutton, S.G. (2009). Do principles-vs.rules-based standards have a differential impact on U.S.auditors’ decisions?
  • 43. Smith, G. (2005). Communication skills are critical for internal auditors. Managerial Auditing Journal, 20(5), 513-519.
  • 44. Smith, K.J., Emerson, D.J., & Everly, G.S. (2017). Stress Arousal and Burnout as Mediators of Role Stress in Public Accounting.
  • 45. Tang, J., Karim, K.E. (2018). Big Data information governance by accountants. International Journal of Accounting, 34(3), 153-170.
  • 46. Throckmorton, C.S., Mayew, W.J., Venkatachalam, M., & Collins, L.M. (2015). Financial fraud detection using vocal, linguistic and financial cues. Decision Support Systems, 74, 78-87.
  • 47. Topcu, A.G.G. (2019). Impact of Accounting Information System (AIS) on Fraud Detection . Management and Political Sciences Review, 1(1), 81-92.
  • 48. Towler, A., White, D., Ballantyne, K., Searston, R.A., Martire, K.A., & Kemp, R.I. (2018, June). Are Forensic Scientists Experts? Journal of Applied Research in Memory and Cognition, 7, 199-208.
  • 49. Tumwebaze, Z., Mukyala, V., Ssekiziyivu, B., Tirisa, C.B., & Tumwebonire, A. (2018). Corporate governance, internal audit function and accountability in statutory corporations. Cogent Business and Management, 5(1), 1-13.
  • 50. Turner, M.J. (2014). An Investigation of Big Five Personality and Propensity to Commit White-Collar Crime, 57-94.
  • 51. Weiner, B. (2010). Attribution Theory. International Encyclopedia of Education, 558-563.
  • 52. Yu, F., Yu, X. (2011). Corporate Lobbying and Fraud Detection. SSRN Electronic Journal, 46(6), 1865-1891.
  • 53. Zamzami, F., Nusa, N.D., Timur, R.P. (2016). The effectiveness of fraud prevention and detection methods at universities in Indonesia. International Journal of Economics and Financial Issue, 6(3), 66-69.
  • 54. Zhou, Z., Ki, E.-J. (2018). Does severity matter?: An investigation of crisis severity from defensive attribution theory perspective. Public Relations Review, 44(4), 610-618.
  • 55. Zwijze-Koning, K.H., de Jong, M.D.T. (2009). Auditing management practices in schools. International Journal of Educational Management, 23(3), 227-236.
Uwagi
Opracowanie rekordu w ramach umowy 509/P-DUN/2018 ze środków MNiSW przeznaczonych na działalność upowszechniającą naukę (2019).
Typ dokumentu
Bibliografia
Identyfikator YADDA
bwmeta1.element.baztech-811db391-b4db-43bd-a3de-e5c1cbaafbce
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