Auditing Techniques to Avoid Cost Accounting Frauds

The Survey of Whistleblowing Intentions for Accounting Frauds Based on Demographic Individual Differences among Accounting Staff

Given the widespread and deep economic-social consequences of accounting fraud in micro and macro levels of society and the effectiveness of whistleblowing in their discovery and the effect of demographic characteristics on moral behavior as whistleblowing, this study aimed to examine the whistleblowing intentions for accounting fraud including account manipulation and embezzlement based on dem...

From Legitimacy to Accounting and Auditing For Citizenship

This research deals with the relationship between accounting and auditing for citizenship. Indeed, the citizen as user of the financial information argues that the accountant and the auditor should take more responsibility for detection and dissemination of illegal acts to increase their legitimacy of the Annual Report. However, the citizen faces illiteracy. The goal is to struggle it. Through ...

Professional Ethics in Accounting and Auditing

Ethics is a subject that is inclusive to all aspects of human life cover. The growing human and social relationships become more complex, creates new needs are The emergence of various professions, born efforts in response to the requirements and conditions change over time, they gradually shape the evolution and development of the valley. Time and circumstances change and they gradually form e...

Lv 11088 the Impact of Accounting and Auditing Enforcement Releases on Firms ’ Cost of Equity Capital

DOI: 10.5176_2010-2283_1.2.43 ATM Frauds -Preventive Measures and Cost Benefit

It is well-known that criminals have many ways of illegally accessing ATM machines to access the account of legitimate users. In this paper, we briefly provide an overview of the possible fraudulent activities that may be perpetrated against ATMs and justify why the use of biometric should be considered as preventive measure. A prototype of biometric ATM was designed and questionnaires were dis...