accountant working in the private or public sector companies must remain impartial and loyal to ethical guidelines when reviewing a company or individuals financial records for reporting purposes. people are expecting a lot from the professional community and the quality of the complex services provided by the accounting profession have confidence. of the information provided by accountants sho...

With the constantly changing and deceptive strategies that can be concealed in complex of financial statements, traditional means of financial analysis is unable to detect these accounting frauds in advance. In order to detect new accounting frauds and find out the true meaning of off-balance sheet arrangements, we propose an easy and feasible method using an unsupervised learning system. In un...

In the present scenario, there has been tremendous increase in Financial Frauds, White Collar Crimes, and Professional Negligence etc. due to flourishing businesses diversified operations. Recent Accounting frauds requirement of transparency as well governance gives rise need Forensic Corporate Sector. Internal External auditors can only check arithmetical accuracy compliance with Standards, Au...

Accountant working in the private or public sector companies must remain impartial and loyal to ethical guidelines when reviewing a company or individuals financial records for reporting purposes. People are expecting a lot from the professional community and the quality of the complex services provided by the accounting profession have confidence. Of The information provided by accountants sho...

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...