The main purpose of this study is to determine whether forensic accounting is an effective
tool for preventing fraud. To conduct a comprehensive analysis, the research examines …

Risk management is one of the most important internal process, not only in large companies
but also in small and medium-sized enterprises (SMEs). To identify the source of risk can be …

This article examines how worldwide governance, global competiveness, and other
institutional determinants have influenced the number of accounting fraud cases in several …

Risks are a very important part of the business environment. If risks are managed well, they
can provide a higher level of competitiveness and sustainability advantages for a company …

This study investigates the conformity to Benford's Law of the information disclosed in
financial statements. Using the first digit test of Benford's Law, the study analyses the …

Purpose The purpose of this study is to evaluate the current state of forensic accounting
education in the Kingdom of Saudi Arabia (KSA), as well as to identify the desired aims and …

Aim/purpose–This paper analyzes the role of Benford's law in the detection of earnings
management in Poland. Previous research that uses Benford's law does not split the sample …

The forensic accounting research with a retrospective and prospective view has been
reviewed in this paper. An exhaustive investigation and bibliometric analysis were …

This research was conducted to map and describe research related to forensic accounting in
preventing and detecting fraud. A sample of 31 Scopus-indexed literature was selected …

Este estudo exploratório teve o objetivo de evidenciar se os testes analíticos providos pela
Lei Newcomb-Benford (LNB), quando aplicados sobre uma distribuição de segunda ordem …