Contemporary Issues in Audit Management and Forensic Accounting

Simon Grima|Engin Boztepe|Peter J. Baldacchino

Emerald

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9781838676360

10 February 2020

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10 February 2020

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Recently, financial crimes have increased exponentially in many regions of the world. Considering that these crimes are usually due to accounting fraud, more sensitive and effective approaches to accounting fraud and corruption have started developing. In this context, regulations have been put into practice in many countries for measures to be taken against fraud and corruption.

It is not possible to take measures against and fight financial crimes by using old traditional methods. Instead, the field of Forensic Accounting has arisen to directly tackle these issues. In the 18 chapters in this volume of Contemporary Studies in Economic and Financial Analysis, expert contributors gather together to examine the extent and characteristics of forensic accounting, a field which has been practiced for many years, but is still not internationally regulated yet.

1. An Emperical Analysis on Students' Cheating Behavior and Personality Traits in the Context of Fraud Triangle Factors; Ali Altug Bicer 2. The Effects of Big Data in Forensic Accounting Practices and Education; Burcu Isguden Kilic 3. Forensic Accounting Education: An Evaluation of Perception of the Students and the Certified Public Accountants; Emin Zeytinoğlu and Zafer Anadolu 4. Financial Information Manipulation and its Effects on Investor Demands: The Case of Borsa Istanbul Bank Index; Esra Atabay and Engin Dinç 5. the Current Situation and Prospects of the Profession of Judicial Advisory in Turkey: A Research on Lawyers; Engin Dinç and Esra Atabay 6. Insurance Fraud: The Case in Turkey; Feride Hayirsever Baştürk 7. Rationality in Decision Making and Deterring Corporate Fraud; Gökçe Sinem Erbuğa 8. Explaining Heterogeneity in Risk Appetite and Tolerance: The Turkish Case; Joseph John Woods, Sharon Seychell, Ercan Ozen, Jonathan Spiteri, Robert Suban, and Simon Grima 9. An Analysis of Fraudulent Financial Reporting Using the Fraud Diamond Theory Perspective: An Empirical Study on the Manufacturing Sector Companies Listed on the Borsa Istanbul; Hakan Ozcelik 10. Detection of Accounting Frauds Using the Rule Based Expert Systems Within the Scope of Forensic Accounting; Mahmut Sami Öztürk and Hayrettin Usul 11. Financial Statement Manipulation: A Beneish Model Application; Murat Erdoğan and Eda Oruç Erdoğan 12. The Evaluation of the Criteria for the Selection and Change of the Independent Audit Firm Using the AHP Method; Özlem Kuvat and Burcu Işgüden Kiliç 13. The Forensic Accounting Profession and the Process of Its Development in the World; Öznur Arslan 14. Forensic Accounting and Fraud Audit in Turkey (2008-2018): An Academic Literature Review and Classification; Seval Kardeş Selimoğlu and Mehtap Altunel 15. The Views of Turkish Accounting Academics About the Skills of the Forensic Accountant; Süleyman Uyar and Kürşad Çavuşoğlu 16. Financial Crime: A Review of Literature; Yüksel Akay Ünvan 17. Social Auditing and Its Applicability to Maltese Co-Operatives; Peter J Baldacchino, Shana Bugeja and Simon Grima 18. Challenging the Adequacy of the Conventional 'Three Lines of Defence' Model: A Case Study on Maltese Credit Institutions; Glen Borg

Dr. Simon Grima is the Head of the Department of Insurance, Faculty of Economics, Management and Accountancy, at the University of Malta, Malta.

Dr. Engin Boztepe is an Assistant Professor of Accounting and Auditing in the Department of Healthcare Management, School of Health Sciences, at Ardahan University, Turkey.

Professor Peter J. Baldacchino is the Head of the Department of Accountancy, Faculty of Economics, Management and Accountancy, at the University of Malta, Malta.