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Full-Text Articles in Accounting

Forensic Accounting At Bgsu: A Proposal, Allison Mishka Apr 2021

Forensic Accounting At Bgsu: A Proposal, Allison Mishka

Honors Projects

Forensic accounting is a field utilizing accounting and investigative knowledge to detect and examine financial fraud. There is growing demand for professionals in the field. Currently Bowling Green State University (BGSU) does not offer a forensic accounting course. To determine if introducing a forensic accounting to BGSU is appropriate at this time, I have researched other accounting programs and forensic accounting courses. I have also conducted surveys of Schmidthorst College of Business students and faculty as well as forensic accounting professionals to determine if implementing a forensic accounting course would be beneficial to the university and to students. Based on …


Forensic Accounting Investigation Of Public Sector Corruption In Nigeria: The Gioia Methodology, Naziru Suleiman, Zaleha Bte Othman Mar 2021

Forensic Accounting Investigation Of Public Sector Corruption In Nigeria: The Gioia Methodology, Naziru Suleiman, Zaleha Bte Othman

The Qualitative Report

Despite the increased initiatives to combat corruption, the issue of corruption in the public sector in Nigeria persists. Past studies have found that one of the flaws is due to the ineffective investigation method. Given the seriousness of the issue, this study explores how forensic accounting investigation conducted by the authorities could assist the government in its initiatives to combat corruption in Nigeria. This study aimed at developing a model for improving the investigation of public sector corruption in Nigeria using forensic accounting techniques. Forensic accounting is a technique for detecting and investigating fraudulent practices in organizations and preparing evidence …


Forensic Analytics Using Cluster Analysis: Detecting Anomalies In Data, Clarence Goh, Benjamin Huan Zhou Lee, Gary Pan, Poh-Sun Seow Feb 2021

Forensic Analytics Using Cluster Analysis: Detecting Anomalies In Data, Clarence Goh, Benjamin Huan Zhou Lee, Gary Pan, Poh-Sun Seow

Research Collection School Of Accountancy

Cluster analysis is a data analytics technique that can help forensic accountants effectively detect anomalies in complex financial datasets. This article provides a description of clustering analysis, discusses how it can be implemented to detect anomalies in data, and illustrates its use through a worked example using the Tableau software.


The Federal Prosecution Of Al Capone And Its Impact On The Evidentiary Evolution Of Forensic Accounting, Rachel Gumbel Jan 2021

The Federal Prosecution Of Al Capone And Its Impact On The Evidentiary Evolution Of Forensic Accounting, Rachel Gumbel

Mahurin Honors College Capstone Experience/Thesis Projects

In the prohibition-era, Alphonse ‘Al’ Capone’s notoriety in Chicago was at its height, and a conglomerate investigation composed of multiple Federal departments launched to take down the impenetrable mobster. Capone’s sound completion of crimes and the threat of retaliation towards key-witnesses inhibited the success of the investigation for the Federal government. Therefore, the Treasury Department’s special investigative unit took charge, seeking to unveil the vast income that Capone failed to report on tax filings. Their efforts led to the successful prosecution of the seemingly untouchable man. An examination of the legal structures in place that allowed for the utilization of …