000			04909nam a2200469Ii 4500
001			9781838676377
003			UtOrBLW
005			20210303084757.0
006			m o d
007			cr un|||||||||
008			200224t20202020enk o 001 0 eng d
020			_a9781838676377
040			_aUtOrBLW _beng _erda _cUtOrBLW
050		4	_aHD58.95 _b.G75 2020
072		7	_aBUS003000 _2bisacsh
072		7	_aKFCM _2bicssc
080			_a658
082	0	4	_a658.4013 _223
100	1		_aGrima, Simon, _eauthor.
245	1	0	_aContemporary issues in audit management and forensic accounting / _cedited by Simon Grima, Engin Boztepe, and Peter J. Baldacchino.
264		1	_bEmerald Publishing Limited,
300			_a1 online resource (xi, 340 pages) ; _ccm.
490	1		_aContemporary studies in economic and financial analysis, _x1569-3759 ; _vvolume 102
500			_aIncludes index.
505	0	0	_a1. An emperical analysis on students' cheating behavior and personality traits in the context of fraud triangle factors / _rAli Altug Bicer -- 2. The effects of big data in forensic accounting practices and education / _rBurcu Isguden Kilic -- 3. Forensic accounting education: an evaluation of perception of the students and the certified public accountants / _rEmin Zeytinoğlu and Zafer Anadolu -- 4. Financial information manipulation and its effects on investor demands: the case of Borsa Istanbul Bank / _rEsra Atabay and Engin Dinç -- 5. The current situation and prospects of the profession of judicial advisory in Turkey: a research on lawyers / _rEngin Dinç and Esra Atabay -- 6. Insurance fraud: the case in Turkey / _rFeride Hayirsever Baştürk -- 7. Rationality in decision making and deterring corporate fraud / _rGökçe Sinem Erbuğa -- 8. Explaining heterogeneity in risk appetite and tolerance: the Turkish case / _rJoseph 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 / _rHakan Ozcelik -- 10. Detection of accounting frauds using the rule based expert systems within the scope of forensic accounting / _rMahmut Sami Öztürk and Hayrettin Usul -- 11. Financial statement manipulation: a Beneish model application / _rMurat 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 / _rÖzlem Kuvat and Burcu Işgüden Kiliç -- 13. The forensic accounting profession and the process of its development in the world / _rÖznur Arslan -- 14. Forensic accounting and fraud audit in Turkey (2008-2018): an academic literature review and classification / _rSeval Kardeş Selimoğlu and Mehtap Altunel -- 15. The views of Turkish accounting academics about the skills of the forensic accountant / _rSüleyman Uyar and Kürşad Çavuşoğlu -- 16. Financial crime: a review of literature / _rYüksel Akay Ünvan -- 17. Social auditing and its applicability to Maltese co-operatives / _rPeter 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 / _rGlen Borg -- About the contributors -- Index.
520			_aRecently, financial crimes have increased exponentially in many regions of the world. Considering that these crimes are usually due to accounting fraud, more sensitive and effective approaches to accounting fraud and corruption have started developing. In this context, regulations have been put into practice in many countries for measures to be taken against fraud and corruption. It is not possible to take measures against and fight financial crimes by using old traditional methods. Instead, the field of Forensic Accounting has arisen to directly tackle these issues. 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.
588	0		_aPrint version record.
650		0	_aManagement audit.
650		0	_aForensic accounting.
650		0	_aAccounting fraud.
650		7	_aBusiness & Economics, Auditing. _2bisacsh
650		7	_aManagement accounting & bookkeeping. _2bicssc
700	1		_aBoztepe, Engin, _eauthor.
700	1		_aBaldacchino, Peter J., _eauthor.
776			_z9781838676360
830		0	_aContemporary studies in economic and financial analysis ; _vv. 103. _x1569-3759
856	4	0	_uhttps://doi.org/10.1108/s1569-37592020102
999			_c29535 _d29535