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“Okun’s Law” states a 3:1 proportion between percent growth in U. S. real GNP and percent decrease in the rate of unemployment. This paper argues that this ratio is actually a Pi:1 proportion, heretofore unrecognized because it is displayed through a form of mathematic / harmonic inverse....
Persistent link: https://www.econbiz.de/10015236853
The paper investigates Fraud Risk Assessment Task Performance (TPFRA) and Knowledge Requirement (KR) of the forensic accountant and auditor on Fraud Related Problem Representation (FRPR) in the Nigerian public sector. The study used cross-sectional design and 400 Survey questionnaires. The...
Persistent link: https://www.econbiz.de/10015248981
This paper examines task performance fraud risk assessment and forensic accountant knowledge and mindset in the Nigerian public sector. The aim of the study is to investigate the fraud risk assessment in the Nigerian public sector through the efficient exploit of forensic accountant knowledge...
Persistent link: https://www.econbiz.de/10015248982
create awareness amongst the accounting and auditing institutions in the Nigerian public sector. …
Persistent link: https://www.econbiz.de/10015248983
occasioned due to a shift from the modified cash basis to the accrual basis of accounting, the Malaysian State’s determination to …
Persistent link: https://www.econbiz.de/10015248991
The paper investigates the relationship between knowledge (KR) and mindset (MR) on task performance fraud risk assessment (TPFRA) of forensic accountant and auditor in the public sector environment. It also examines the claim that forensic accountants possess higher level of KR, MR and TPFRA...
Persistent link: https://www.econbiz.de/10015248992
The Public company accounting oversight board (PCAOB) standing advisory group (2008) highlights several challenges that … relate to fraud and therefore tasks accounting researchers to determine whether forensic accountants are more capable than …
Persistent link: https://www.econbiz.de/10015248995
The PwC’s 2011 Global economic crime survey confirms the fact that loss due to economic crime in Malaysia is on the increase and requires immediate intervention. The Malaysian government vision 2020 to be a developed nation with the drive: “People first, performance now” [1] will require...
Persistent link: https://www.econbiz.de/10015248999
This paper discusses the impact of task performance, fraud risk assessment and forensic accountants and auditors’ skills and mindsets in the Nigerian public sector. It also draws the attention of the users of public sector accountants and auditors such as the Economic and Financial Crimes...
Persistent link: https://www.econbiz.de/10015249005
This paper discusses task performance fraud risk assessment and forensic accountant and auditor knowledge and mindset in the Nigerian public sector. The aim of the study is to examine the fraud risk assessment in the Nigerian public sector through the efficient utilisation of forensic accountant...
Persistent link: https://www.econbiz.de/10015249046