Forensic accounting and fraud detection: a review of techniques in the digital age

O Odeyemi, CV Ibeh, NZ Mhlongo, OF Asuzu… - Finance & Accounting …, 2024 - fepbl.com
This Review provides a succinct overview of the comprehensive review on Forensic
Accounting and Fraud Detection, emphasizing the evolution of techniques in the digital age …

Key audit matters and auditing quality in the era of COVID-19 pandemic: the case of Jordan

EE Alharasis, AF Alkhwaldi… - International Journal of …, 2024 - emerald.com
Purpose This study aims to investigate the moderating effect of the COVID-19 epidemic on
the relationship between key audit matter (KAM) and auditing quality. Design/methodology …

The effect of the Covid-19 epidemic on auditing quality and the reaction of family vs non-family businesses to Covid-19: the case of Jordan

EE Alharasis, F Mustafa - Journal of Family Business Management, 2023 - emerald.com
Purpose The purpose of this paper is to provide new scientific knowledge concerning the
impact of the Covid-19 pandemic on auditing quality as determined by audit fees for both …

Forensic accounting, socio-economic factors and value added tax evasion in emerging economies: evidence from Jordan

AF Alshira'h, MH Alshirah, A Lutfi - Journal of Financial Reporting and …, 2024 - emerald.com
Purpose This study aims to determine the impact of forensic accounting, probability of
detections, tax penalties, government spending, tax justice and tax ethics on value-added …

Cultural Values as Anti-Fraud Strategy: Lessons from Islamic Schools

N Setiawan, A Cholili - Share: Jurnal Ekonomi dan Keuangan …, 2023 - jurnal.ar-raniry.ac.id
This study investigates the potential of cultural values as anti-fraud strategies in Islamic
schools, with a specific focus on institutions in Surabaya. Utilizing a qualitative case study …

[HTML][HTML] Emerging Trends in Forensic Accounting Research: Bridging Research Gaps and Prioritizing New Frontiers

N Ellili, H Nobanee, A Haddad, AY Alodat… - Journal of Economic …, 2024 - Elsevier
This paper presents a meticulous bibliometric analysis of forensic accounting research
conducted between 1991 and 2021, employing Scopus and VOSviewer. With a dataset …

Enhancing The Oversight Role of the Jordanian Audit Bureau in Safeguarding Public Funds: A Comprehensive Analysis With Emphasis on Cybercrime Prevention

SAD Al Tarawneh - International Journal of Cyber …, 2023 - cybercrimejournal.com
This research focused on assessing the oversight function of the Jordanian Audit Bureau in
protecting public funds. It analysed the legal framework that governs the Audit Bureau, its …

The Implementation of Advanced AIS and the Accounting Data Quality: The Case of Jordanian SMEs

EE Alharasis, AF Alkhwaldi - International Conference on Human …, 2024 - Springer
This paper examines the effect of implementing advanced Accounting Information Systems
(AIS) on Accounting Data Quality (DQ) in light of the Technology-Organization-Environment …

Financial Advisory Systems as a Tool for Audit Efficiency: A Study on the Comparison of Forensic and Statutory Auditing Techniques for Fraud Detection

Y Goyal, P Kumar - Robo-Advisors in Management, 2024 - igi-global.com
Forensic audits and statutory audits are both used to check the validity of financial
statements. In light of this, present research is conducted to study and compare the impact of …

Optimization of Accounting Information System in Public sector for Sustainable Risk Management under Big Data Analytics Capabilities. Does Forensic Accountants' …

QH Pham, KP Vu - 2024 - researchsquare.com
The current manuscript sets its sight to allot an intelligible picture of how to optimize of
accounting information system (AIS) in public sector organization (PSO) for sustainability risk …