Contemporary Issues in Audit Management and Forensic Accounting.

Intro -- Contemporary Issues in Audit Management and Forensic Accounting -- Contents -- List of Contributors -- Introduction -- Chapter 1: An Empirical Analysis on Students' Cheating Behavior and Personality Traits in the Context of Fraud Triangle Factors -- Introduction -- Scope and Limitation of the Study -- Method -- Sample -- Data Collection Tool -- NEO - Five Factor Inventory -- Academic Fraud Risk Factors -- Findings and Discussion -- Conclusion -- References -- Chapter 2: The Effects of Big Data on Forensic Accounting Practices and Education -- Introduction -- Field of Forensic Accounting and Forensic Accounting Profession -- Forensic Accounting Definition -- Developments of Forensic Accounting -- Scope of the Forensic Acounting Profession -- Forensic Accountants in Determination of the Fraudulent Transaction -- Big Data Analyses and Use in the Area of Forensic Accounting -- The Notion of Big Data and Big Data Analyses -- The Effects of Big Data Analyses on the Areas of Accounting and Auditing -- The Effects of Big Data Analyses on the Area of Forensic Accounting -- The Effects of Big Data Analyses on Forensic Accounting Education -- Conclusion and Recommendations -- References -- Chapter 3: Forensic Accounting Education: An Evaluation of Perception of Students and Certified Public Accountants -- Introduction -- Literature Review -- Data and Methodology -- Purpose -- Population and the Sample of the Study -- The Scope and Method of the Study -- Limitations -- Empirical Findings -- Demographic Information -- Reliability and Normality Test Results -- Expectations from the Forensic Accounting Service -- Practices and Training Related to Forensic Accounting -- Perceived Benefits from the Forensic Accounting Education -- Teaching Method and Techniques about Forensic Accounting -- Conclusion and Suggestions -- References -- Appendix.

Chapter 4: Financial Information Manipulation and Its Effects on Investor Demands: The Case of BIST BANK -- Introduction -- Financial Information Manipulation in the Covering Up of Financial Crimes -- Literature Review -- Foreign Literature -- Domestic Literature -- Research Methodology -- Purpose and Scope of the Research -- Data Collection and Analysis Report of the Research -- Limits of the Research -- Findings -- Findings Relevant to Content Analysis -- Findings Relevant to Content Analysis -- Findings on the Effect of Financial Information Manipulation on Investment Demands -- Conclusion and Suggestions -- References -- Chapter 5: The Current Situation and Prospects of the Profession of Judicial Advisory in Turkey: A Research on Lawyers -- Introduction -- The Profession of Judicial Advisory and Its Historical Development -- The Profession of Judicial Advisory -- Historical Development of the Profession of Judicial Advisory -- The Profession of Judicial Advisory in Turkey -- Literature Review -- Purpose, Method, and Scope of the Study -- Purpose of the Study -- Research Methods -- Reliability Analysis -- Findings -- Findings in Terms of Demographic Factors and General Opinions -- Findings Regarding Competence of the Members of Accounting Profession Working as Experts -- Findings Regarding Level of Information of the Lawyers about the Profession of Judicial Advisory -- Groups of Professions to be Preferred in Receiving Judicial Advisory Services -- Services to be Received by the Lawyers from Judicial Advisories -- Qualifications That Lawyers Seek in Judicial Advisories -- Expectation of the Lawyers in Receiving Assistance from the Members of Accounting Profession in the Future -- General Opinions of Lawyers Regarding the Profession of Judicial Advisory -- Conclusion and Suggestions -- References -- Chapter 6: Insurance Fraud: The Case in Turkey.

Introduction -- Insurance Fraud, Types of Insurance Fraud, and Counter Measures -- Social Costs of Insurance Fraud -- Fraudulent Claims -- Exaggerated Claims -- Legislation and Official Agencies in Turkey Dealing with Insurance Fraud -- The Insurance Industry in Turkey -- Legislation and Official Agencies Concerning Insurance Fraud -- Legislation -- Official Agencies and Organizations Dealing with Insurance Fraud -- About the Notification of Wrongful Insurance Practices -- Insurance Fraud in Turkey -- Studies and Comments on Insurance Fraud in Turkey -- Fraud Insurance in Turkey in Numbers -- Conclusion -- References -- Chapter 7: Rationality in Decision-Making and Deterring Corporate Fraud -- Introduction -- The Concept of Corporate Fraud -- The True Cost of Corporate Fraud -- The Fraud Triangle -- Rational Choice: The Concept and Its Limitations -- The Need for Effective Corporate Governance and Corporate Fraud Deterrence -- Conclusion and Discussion -- References -- Chapter 8: Explaining Heterogeneity in Risk Appetite and Tolerance: The Turkish Case -- Introduction -- Literature Review -- Behavioural Finance -- Risk and Gender -- Heuristics -- Education, Age, Experience and Marital Status -- Methodology -- Sample and Data Collection Process -- Data Analysis Process -- Analysis -- Demographics -- The Determinants of Risk Appetite and Tolerance -- Risk Appetite -- Risk Tolerance -- Conclusions -- References -- Appendix 1 Questionnaire -- Risk Tolerance Quiz -- Chapter 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 -- Introduction -- Fraud -- Fraud Detection -- Prevention of Fraud -- Theories that Explain the Causes of Fraud -- Fraud Financial Reporting -- Altman Z Score -- Research -- Purpose of Research.

Hypothesis and Model of Research -- Detecting of Fradulent Financial Reporting -- Hypothesis Related to Pressure Element -- Financial Stability -- External Pressure -- Financial Target -- Hypothesis About Opportunity Element -- Effective Monitoring -- Big Auditing Firm Correlation with Audit Quality -- Audit Committe -- Hypothesis Related to Rationalization Element -- Change in Auditor -- Hypothesis Related to Capability Element -- Data Set and Method of Research -- Results and Discussions -- Conclusion -- References -- Chapter 10: Detection of Accounting Frauds Using the Rule-Based Expert Systems within the Scope of Forensic Accounting -- Introduction -- Expert Systems -- Benford's Law -- Rule-Based Expert System Applications within Forensic Accounting -- Rule-based Expert System with Benford's Law -- Rule-based Expert System with Risk Determination -- Other Various Rule-based Expert System Application -- Conclusion -- References -- Chapter 11: Financial Statement Manipulation: A Beneish Model Application -- Introduction -- Accounting Basis Error and Fraud Concept -- Features and Cost of the Fraud -- Myths and Facts about Fraud -- Financial Statement Frauds -- Motivating Elements for Fraudulent Financial Reporting -- Beneish Model -- A Sample Practice with Beneish Model -- Purpose of the Study -- Data Set and Model of the Study -- Results of the Study -- Conclusion -- References -- Chapter 12: The Evaluation of the Criteria for the Selection and Change of the Independent Audit Firm Using the AHP Method -- Introduction -- Literature Review -- Analytical Hierarchy Process -- Research Findings -- Selection of Independent Audit Firm -- Change of Independent Audit Firm -- Conclusion and Recommendations -- References -- Chapter 13: The Forensic Accounting Profession and the Process of Its Development in the World -- Introduction.

Profession of Forensic Accounting -- The Concepts of "Forensic Accountant" and "Forensic Accounting Profession" -- Factors Necessitating the Profession of Forensic Accounting -- Principles of Forensic Accounting -- Independence -- Honesty and Objectivity -- Professional Skepticism -- Professional Ethics -- Characteristics of a Forensic Accountant -- Curiousness and Skepticism -- Resilience and Pertinaciousness -- Creativeness -- Intuition -- Reliability -- Objectivity -- Independence -- Professional Competence and Complete Responsibility -- The Steps in the Work of a Forensic Accountant -- Meeting with the Client -- Determining the Dispute -- Preliminary (Initial) Research -- Preparing an Action Plan -- Obtaining the Accurate Evidences -- Analysis -- Preparing the Report -- Developmental Process of the Forensic Accounting -- Forensic Accounting in the United States of America -- Scrutinizing and Investigating -- Law (Legal Regulations) -- Financial Transactions -- Criminology (Crime Science) -- Forensic Accounting in Canada -- Conclusion -- References -- Chapter 14: Forensic Accounting and Fraud Audit in Turkey (2008-2018): An Academic Literature Review and Classification -- Objective of the Section -- Methodology -- Conceptual Framework -- Fraud and Fraud Audit -- Forensic Accounting -- Findings -- Conclusion and Suggestion -- References -- Chapter 15: The Views of Turkish Accounting Academics about the Skills of the Forensic Accountant -- Introduction -- Definition of Forensic Accounting and Accountant -- Services Provided by Forensic Accountants -- Skills of a Forensic Accountant -- Literature Review -- Method of Research -- Findings of Research -- Conclusion -- References -- Appendix -- Chapter 16: Financial Crime: A Review of Literature -- Financial Crime -- References -- Chapter 17: Social Auditing and Its Applicability to Maltese Co-Operatives.

Introduction.

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.

Description based on publisher supplied metadata and other sources.

Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.