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Full-Text Articles in Business
Improving Forensic Software Tool Performance In Detecting Fraud For Financial Statements, Brian Cusack, Tau’Aho Ahokov
Improving Forensic Software Tool Performance In Detecting Fraud For Financial Statements, Brian Cusack, Tau’Aho Ahokov
Australian Digital Forensics Conference
The use of computer forensics is important for forensic accounting practice because most accounting information is in digital forms today. The access to evidence is increasingly more complex and in far greater volumes than in previous decades. The effective and efficient means of detecting fraud are required for the public to maintain their confidence in the reliability of accounting audit and the reputation of accounting firms. The software tools used by forensic accounting can be called into question. Many appear inadequate when faced with the complexity of fraud and there needs to be the development of automated and specialist problem-solving …
Enhancing The Auditor's Fraud Detection Ability: An Interdisciplinary Approach, Maria Krambia Kapardis
Enhancing The Auditor's Fraud Detection Ability: An Interdisciplinary Approach, Maria Krambia Kapardis
Theses: Doctorates and Masters
A contemporary issue of concern to both external auditors and financial statement users is fraud-detection by auditors. The ability of auditors to detect material irregularities, including fraud, should be enhanced to enable them to apply "reasonable skill and care" in carrying out the audit. Such proficiency in fraud detection is needed if the profession is to avoid costly litigation, ever-increasing indemnity insurance and erosion of the profession's credibility. The thesis maintains that such enhancement can be achieved if auditors both utilise knowledge about the aetiology of fraud in psychology, sociology and criminology as well as by synthesising a broad range …
The Effects Of Counterexplanation And Audit Groups On Fraud Detection, Janne Chung, Gary S. Monroe
The Effects Of Counterexplanation And Audit Groups On Fraud Detection, Janne Chung, Gary S. Monroe
Research outputs pre 2011
Prior studies have found that auditors' fraud detection rates are relatively low (Bernardi 1994; Pincus 1991 ). The present study examines whether counterexplaining inaccurate judgments will increase fraud detection rates and whether audit groups can counterexplain more effectively compared to individual auditors. The possible negative effect of counterexplanation is examined by requiring audit groups and individual auditors to counterexplain accurate judgments. The purpose of this 'inanipulatiori is to determine whether counterexplaining accurate judgments will lead to negative belief revision, and whether this negative belief revision will be mitigated by the use of audit groups. A 2 x 2 x 2 …