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E-book

Title Contemporary issues in audit management and forensic accounting / edited by Simon Grima, Engin Boztepe, Peter J. Baldacchino
Edition First edition
Published Bingley, UK : Emerald Publishing Limited, 2020
©2020

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Description 1 online resource (xi, 340 pages)
Series Contemporary studies in economic and financial analysis ; volume 102
Contemporary studies in economic and financial analysis ; v. 102.
Contents 1. An emperical analysis on students' cheating behavior and personality traits in the context of fraud triangle factors / Ali Altug Bicer -- 2. The effects of big data in forensic accounting practices and education /Burcu Isguden Kilic -- 3. Forensic accounting education: an evaluation of perception of the students and the certified public accountants /Emin Zeytinoğlu and Zafer Anadolu -- 4. Financial information manipulation and its effects on investor demands: the case of Borsa Istanbul Bank / Esra Atabay and Engin Dinç -- 5. The current situation and prospects of the profession of judicial advisory in Turkey: a research on lawyers /Engin Dinç and Esra Atabay -- 6. Insurance fraud: the case in Turkey / Feride Hayirsever Baştürk -- 7. Rationality in decision making and deterring corporate fraud /Gökçe Sinem Erbuğa -- 8. Explaining heterogeneity in risk appetite and tolerance: the Turkish case / Joseph John Woods, Sharon Seychell, Ercan Ozen, Jonathan Spiteri, Robert Suban, and Simon Grima -- 9. An analysis of fraudulent financial reporting using the fraud diamond theory perspective: an empirical study on the manufacturing sector companies listed on the Borsa Istanbul / Hakan Ozcelik -- 10. Detection of accounting frauds using the rule based expert systems within the scope of forensic accounting / Mahmut Sami Öztürk and Hayrettin Usul -- 11. Financial statement manipulation: a Beneish model application /Murat Erdoğan and Eda Oruç Erdoğan -- 12. The evaluation of the criteria for the selection and change of the independent audit firm using the AHP method / Özlem Kuvat and Burcu Işgüden Kiliç -- 13. The forensic accounting profession and the process of its development in the world / Öznur Arslan -- 14. Forensic accounting and fraud audit in Turkey (2008-2018): an academic literature review and classification / Seval Kardeş Selimoğlu and Mehtap Altunel -- 15. The views of Turkish accounting academics about the skills of the forensic accountant / Süleyman Uyar and Kürşad Çavuşoğlu -- 16. Financial crime: a review of literature / Yüksel Akay Ünvan -- 17. Social auditing and its applicability to Maltese co-operatives /Peter J Baldacchino, Shana Bugeja and Simon Grima -- 18. Challenging the adequacy of the conventional 'three lines of defence' model: a case study on Maltese credit institutions / Glen Borg -- About the contributors -- Index
Summary In the 18 chapters in this volume of Contemporary Studies in Economic and Financial Analysis, expert contributors gather together to examine the extent and characteristics of forensic accounting, a field which has been practiced for many years, but is still not internationally regulated yet
Bibliography Includes bibliographical references and index
Notes Print version record
Subject Commercial crimes.
Management accounting & bookkeeping.
Business & Economics, Auditing.
Commercial crimes
Form Electronic book
Author Grima, Simon, editor.
Boztepe, Engin, editor
Baldacchino, Peter J., editor
ISBN 9781838676353
183867635X
9781838676377
1838676376