Forensic Accounting Training: A proposal for Turkey

Akyel, Nermin

doi:10.1016/j.sbspro.2012.09.480

Cited by 8 publications

(16 citation statements)

References 2 publications

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“…As a consequence, accounting students should be professional to present and communicate the financial report. Accounting data has to be reliable in order to help the users of financial accounting information in administrative decision-making process (Akyel, 2012). They are progressively requesting a presentation of financial information is free from frauds.…”

Section: Literature Review Education and Accounting In Current Practicementioning

confidence: 99%

Role of Islamic Ethics Towards Ethical Accounting Practice

Wahyuni-TD

Fernando

Hasnita³

2018

JGI

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The objective of this paper is to understand the role of Islamic ethics and its application towards a more ethical accounting practice. This paper has reviewed the literature on Islamic ethics and ethical accounting practice and found that four critical domains of Islamic ethics such as 1) accounting education; 2) principle of Islamic ethics; 3) code of ethics for accountants and 4) application of Islamic ethics for accountants. This study concludes that an Islamic guideline for accountants is a driver of ethical behaviour to comply with Islamic principles. It is highly needed in the current turbulence business environment and competitors’ pressure. The Muslim accountant can use Islamic ethics as a reference to ensure the excellent audit work to comply with Shari’ah requirements and to provide the required information demanded by society such as by doing khayr (goodness), birr (righteousness), ‘adl (equilibrium and justice), trust (Amanah), benevolence (Ihsaan) and others. The understanding and application of Islamic ethics contribute to a more ethical accounting practice.

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Section: Literature Review Education and Accounting In Current Practicementioning

confidence: 99%

Role of Islamic Ethics Towards Ethical Accounting Practice

Wahyuni-TD

Fernando

Hasnita³

2018

JGI

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“…It has been argued that those who misuse Zakat funds will be responsible for those funds for Allah (SWT) in the hereafter. Minimizing the potential for fraud has created a high demand for new accounting regulations and setting new standards and their applications for Zakat institutions (Akyel, 2012).…”

Section: Introductionmentioning

confidence: 99%

The effects of good governance and fraud prevention on performance of the zakat institutions in Indonesia: a Sharīʿah forensic accounting perspective

Wahyuni-TD

Hasnah

Fernando

2021

IMEFM

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Purpose This study aims to investigate the direct and indirect effects of good governance and fraud prevention on the performance of Zakat institutions. Design/methodology/approach A theoretical model was developed based on stakeholder theory, and data were collected from Indonesian Zakat institutions through convenience sampling design. In total, 142 data sets were analysed using partial least squares-structural equation modelling statistical software. Findings The results showed that good governance and fraud prevention significantly impact the performance of Zakat institutions. Yet, there was no significant influence of the fairness principle of good governance on Zakat performance in either direct or indirect relationships with fraud prevention. Practical implications The results indicated that Zakat institutions as trusted agencies should pay more attention to fairness implementations to avoid fraud. Furthermore, fairness is an early signal that accountants can use to detect either fraudulent or mismanaged Zakat distribution. Originality/value This paper provides the empirical justification for a theoretical model of Zakat performance that was conceptualized using good governance principles and Sharīʿah forensic accounting principles.

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“…However, the limit of corruption and fraud for the business firms is not just to assess but also to focus on its ultimate impact on the operational efficiency (De Rosa, Gooroochurn, & Görg, 2010;Gaviria, 2002;Habib & Zurawicki, 2002). To operate effectively, business firms must understand corruption and fraud implications and various factors associated with these malpractices given that they are now intensely discussed in the extant literature (see, e.g., Rubin, 2018;Nwanyanwu, 2018;Bhasin, 2015;Alabdullah, Alfadhl, Yahya, & Rabi, 2014;Akyel, 2012).…”

Section: Introductionmentioning

confidence: 99%

“…To consider the accuracy of information in the financial statements, one should not undermine the importance of forensic accounting. In more recent years, the US, the UK and Canada have established forensic accounting as a new occupation to detect the records of accounting frauds (Akyel, 2012). Forensic accounting is normally performed by Certified Public Accountants (CPAs) whose prime responsibility is to conduct investigations, inspections and auditing to reach the ultimate truth with regard to information communicated to relevant stakeholders.…”

Section: Introductionmentioning

confidence: 99%

“…Forensic accounting is normally performed by Certified Public Accountants (CPAs) whose prime responsibility is to conduct investigations, inspections and auditing to reach the ultimate truth with regard to information communicated to relevant stakeholders. The examination of accounting records is mainly aimed at protecting the public (particularly shareholders') interests (Akyel, 2012;Crumbley, 1995Crumbley, , 2003. In various third world countries like Nigeria and other developing economies, financial crimes, corruptions and frauds have affected the citizens negatively as it is down to the root level.…”

Section: Introductionmentioning

confidence: 99%

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Corruption and fraud detection through foresic accounting practices in kurdistan region of iraq

Saleh

Azhar

Azeez

2020

qzj

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This paper aims to explore the importance and the role of forensic accounting practices in detecting (and preventing) corruption and fraud; and to identify the factors that hinder the adoption of forensic accounting practices in Kurdistan Region, Iraq. To achieve the objectives of the study was developed questionnaire included (24 questions) distributed on 47 academic professionals in the Kurdistan Region Iraq, the researchers reached a number of conclusions after analyzing questionnaire's questions. The most important of these conclusions There is a role Forensic Accounting in combating fraud and financial corruption in the Kurdistan Region and there are many factors that hinder the application of

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Forensic Accounting Training: A proposal for Turkey

Cited by 8 publications

References 2 publications

Role of Islamic Ethics Towards Ethical Accounting Practice

Role of Islamic Ethics Towards Ethical Accounting Practice

The effects of good governance and fraud prevention on performance of the zakat institutions in Indonesia: a Sharīʿah forensic accounting perspective

Corruption and fraud detection through foresic accounting practices in kurdistan region of iraq

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