Showing 1 - 10 of 576
This article presents a forensic accounting theory. Forensic accounting theory is an explanation of why and how the choice of methods and techniques used to detect creative accounting or fraudulent manipulations in financial reporting, and the outcome of using such methods or techniques, depends...
Persistent link: https://www.econbiz.de/10015217238
In this paper, I discuss financial reporting under economic policy uncertainty. This paper is one of the first papers to relate economic policy uncertainty to financial reporting behaviour. It identifies the link between economic policy uncertainty and financial reporting in terms of earnings...
Persistent link: https://www.econbiz.de/10015229404
In this paper, I discuss how a pandemic affects the nature of financial reporting especially for financial and non-financial institutions that were deeply affected by the 2020 coronavirus (COVID-19) pandemic. I show that accounting practices or techniques such as fair value accounting, big bath...
Persistent link: https://www.econbiz.de/10015230455
Atualmente, as organizações enfrentam vários desafios, por exemplo, as suas transações organizacionais crescem em volume e complexidade e estão a viver em ambientes de negócios altamente regulamentados. Portanto, os mecanismos de controlo e monitorização são necessários para avaliar e...
Persistent link: https://www.econbiz.de/10015256662
The study assessed the effectiveness of internal control system in safeguarding assets against fraud in Agricultural Development Bank Ghana Limited (ADB). The study specifically highlighted the major causes of fraud; determined the extent of implementation of internal control systems; assessed...
Persistent link: https://www.econbiz.de/10015264653
The article examines the impact of the reclassification of IAS 39 on income smoothing using loan loss provisions among European banks. The author predicts that the strict recognition and re-classification requirements of IAS 139 reduced banks' ability to smooth income using bank securities and...
Persistent link: https://www.econbiz.de/10015265751
We investigate whether banks use loan loss provisions to smooth income and whether this behaviour is influenced by foreign bank presence, ownership and institutional quality differences across African countries. We examine 370 banks from 21 African countries from 2002 to 2021. We find evidence...
Persistent link: https://www.econbiz.de/10015269532
Using a dataset covering 3 million commercial borrower financial statements, we document a substantial, nearly monotonic decline in banks’ use of attested financial statements (AFS) in lending over the past two decades. Two market forces help explain this trend. First, technological advances...
Persistent link: https://www.econbiz.de/10015270136
This paper reviews the relevant forensic accounting research (FAR) around the world and suggests avenues for future research in forensic accounting. The study used the thematic and systematic literature review methodology to analyse the existing literature in forensic accounting research. It was...
Persistent link: https://www.econbiz.de/10015270807
This paper investigates bank earnings management using loan loss provision (LLP). The paper examines income smoothing which is a type of earnings management. It compares the income smoothing behaviour of banks in the UK, France, South Africa and Egypt. The findings show that bank income...
Persistent link: https://www.econbiz.de/10015248037