Open Access

Forensic Accounting, a Tool for Detecting and Preventing the Economic Fraud


Cite

Akinbowale, O.E., Klingelhöfer, H.E. & Zerihun, M.F. (2020), “An innovative approach in combating economic crime using forensic accounting techniques”, Journal of Financial Crime, Vol. 27 No. 4, pp. 1253-1271. available online at https://doi.org/10.1108/JFC-04-2020-0053 Search in Google Scholar

Alshurafat, H., Al Shbail, M. O., & Mansour, E. (2021). Strengths and weaknesses of forensic accounting: An implication on the socio-economic development. Journal of Business and Socio-economic Development. Search in Google Scholar

Bierstaker, James & Brody, Richard & Pacini, Carl. (2006). Accountants’ perceptions regarding fraud detection and prevention methods. Managerial Auditing Journal, pp 520-535, available online at https://www.researchgate.net/publication/235254842_Accountants’_perceptions_regarding_fraud_detection_and_prevention_methods Search in Google Scholar

BinSaeed, R. H., Yousaf, Z., Grigorescu, A., Radu, V., & Nassani, A. A. (2023). Digital Revolution and Digitization Process to Promote AIS as a Vector of Financial Performance. Systems, 11(7), 339. Search in Google Scholar

Dănăilă, A. M., Tache, E. S., Cucui, I., & Radu, V. (2023). Digitalization process in exercise of the accounting profession. Economic convergence in European Union, 9. Search in Google Scholar

Hossain, Muhammed Zakir, Emerging Trends in Forensic Accounting: Data Analytics, Cyber Forensic Accounting, Cryptocurrencies, and Blockchain Technology for Fraud Investigation and Prevention (May 16, 2023). Available at http://dx.doi.org/10.2139/ssrn.4450488 Search in Google Scholar

Mohd-Nassir, Mohd Daniel & colleagues (2021), Analysis of audit technology and task structure on fraud-risk judgment performance of government auditors, Academy of Strategic Management Journal; London Vol. 20, p. 1-14 available online at https://www.proquest.com/openview/2e19f920d0275ebedbdd4c10922f21a5/1?pqorigsite=gscholar&cbl=38745 Search in Google Scholar

Okoye, K. R. E., & Mbanugo, C. I. (2020). Forensic Accounting a tool for fraud detection and prevention in the public tertiary institutions in South East Nigeria. European Journal of Education Studies, 7(6), available online at https://oapub.org/edu/index.php/ejes/article/view/3148 Search in Google Scholar

PriceWaterhouseCoopers Study (2022), available online at https://www.pwc.com/gx/en/forensics/gecsm-2022/pdf/PwC%E2%80%99s-Global-Economic-Crime-and-Fraud-Survey-2022.pdf Search in Google Scholar

Radu, V. (2009). Globalizarea sistemelor informaţionale financiar-contabile. Targoviste: Bibliotheca. Search in Google Scholar

Radu, V., & Tabirca, A. I. (2019). Accounting information systems in the knowledge society. LUMEN Proceedings, 8, 258-269. Search in Google Scholar

Sharifi, S., Vaez, S. A., & Basirat, M. (2022). Designing a Forensic Accounting Model with a Focus on Protecting of Shareholders Rights of Petrochemical Companies: Fuzzy Network Analysis. Petroleum Business Review, 6(1), 23-41. Search in Google Scholar

Tabirca, A. I., Radu, F, & Radu, V. (2020). The Historical Evolution of Research in Accounting. National and European Context. Ecoforum Journal, 9(1). Search in Google Scholar

Wijerathna, A. G. H. S. K. & Perera, H. A. P. L., A Systematic Literature Review on Forensic Accounting (November 19, 2020). Proceedings of the International Conference on Business & Information (ICBI) 2020, Available at SSRN: https://ssrn.com/abstract=3844260 or http://dx.doi.org/10.2139/ssrn.3844260 Search in Google Scholar