Fighting Accounting Fraud Through Forensic Data Analytics

Curriculum Development: A Master's Degree Program in Anti- Fraud and Forensic Accounting

The increase in white collar and financial corruption caused the accountant to be equipped with forensic accounting skills. In order to include the issues of Anti-fraud   and forensic accounting in the curriculum of educational institutions and universities, it is necessary to conduct a Careful review of the knowledge, skills and abilities necessary for those who want to acquire knowledge and s...

Forensic Accounting - Potenziale von Big Data und Predictive Analytics im Rahmen der IT Governance

Die Informationstechnik stellt ein wertvolles Instrumentarium für die Aufdeckung doloser Handlungen und die Prüfung von Regeleinhaltungen im Rechnungswesen bereit. Mit der exponentiellen Zunahme relevanter Daten für das Rechnungswesen, sowohl in strukturierter als auch wenig bis unstrukturierter Form, kommen bisherige Werkzeuge und Verfahren jedoch an ihre Grenzen in Bezug auf die Rechenzeit un...

The Psychology and Sociology of Fraud: Integrating the Behavioral Sciences Component Into Fraud and Forensic Accounting Curricula

INTRODUCTION The 2008 Report to the Nation issued by the Association of Certified Fraud Examiners indicated that U.S. organizations lose almost 7 percent of their revenue to fraud, and that the Gross Domestic Product (GDP)-based annual fraud estimate for the United States alone was $994 billion (ACFE, 2008). Of course, we all now recognize that the scourge of fraud is a global phenomenon that e...

Fraud Detection and Prevention: a Data Analytics Approach

Relevance of Forensic Accounting in the Detection and Prevention of Fraud in Nigeria

The increase in the number of cases of financial fraud due to failure of statutory audit to detect and prevent fraudulent activities has given rise for the services of forensic accountants. This paper highlights how forensic accountants can be employed to resolve this challenge. The study was a theoretical research which considered the roles of forensic accountants in combating fraudulent activ...