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Determining of Employee Frauds in Forensic Accounting: A Research on Forensic Cases in the City of Kars in Turkey

Determining of Employee Frauds in Forensic Accounting: A Research on Forensic Cases in the City of Kars in Turkey
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出处 《Journal of Modern Accounting and Auditing》 2013年第6期729-738,共10页 现代会计与审计(英文版)
关键词 欺诈行为 土耳其 卡尔 会计 员工 统计软件包 案例 法医 forensic accounting, M41, fraud, M49, fraud detection, M42, employee frauds
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参考文献17

  • 1Association of Certified Fraud Examiners [ACFE]. (1996). Report to the nation on occupational fraud and abuse.
  • 2Association of Certified Fraud Examiners [ACFE]. (2004). 2004 report to the nation on occupational fraud and abuse.
  • 3Association of Certified Fraud Examiners [ACFE]. (2012). Report to the nations on occupational fraud and abuse. Global Fraud Study.
  • 4Bozkurt, N. (2000). A new field in accounting and audit profession "forensic accounting". Yakla~im Journal, 8(94), 56-61.
  • 5Bozkurt, N. (2009). Black hole of enterprises: Fraud, employee frauds. Istanbul: Alfa Publishing.
  • 6CPA Australia Ltd.. (2011). Employee fraud. Retrieved from http://cpaaustralia.com.au.
  • 7Gray, D. (2008). Forensic accounting and auditing: Compared and contrasted to traditional accounting and auditing. American Journal of Business Education, 1(2), 115-126.
  • 8Grippo, F. J., & Ted Ibex, J. W. (2003). Introduction to forensic accounting. National Public Accountant, 3, 1-4.
  • 9Harvey, T., & Campbell, M. (2011). An introduction to fraud detection. Fraud Facts, 12.
  • 10Klynved Peat Marwick Goerdeler [KPMG]. (1999). Cheating research report on South Africa. Fraud Report.

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