Fraud And Forensic Accounting

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    History of Accounting

    represents it in terms of relevance and does this faithfully. Accounting is called “the language of business” because it acts as a vehicle for a business entity to report their financial information to groups of people outside of the company’s day to day activities. Some researchers believe the earliest instance of accounting was from a cave engraving in South Africa that was dated 76,000 years old. However the earliest proven accounting records have been dated back 7,000 years ago and were found

    Words: 3372 - Pages: 14

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    Persepsi Mahasiswa Akuntansi Terhadap Fraud Triangle Sebagai Penyebab Kecurangan Atas Laporan Keuangan

    1 PERSEPSI MAHASISWA AKUNTANSI TERHADAP FRAUD TRIANGLE SEBAGAI PENYEBAB KECURANGAN ATAS LAPORAN KEUANGAN KHALIDA UTAMI A1C 009 077 FAKULTAS EKONOMI UNIVERSITAS MATARAM ABSTRACT The objective of this study is to examine the accounting students' perceptions of fraud triangle as a factor contributing to financial statements fraud. Fraud triangle consists of opportunity, pressure and rationalization. This study uses primary data collected from questionnaires distributed to the respondents

    Words: 7625 - Pages: 31

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    Banking Frauds

    Banking Frauds INTRODUCTION With the advances in information technology, most banks in India have migrated to core banking platforms and have moved transactions to payment cards (debit and credit cards) and to electronic channels like ATMs, Internet Banking and Mobile Banking. Fraudsters have also followed customers into this space. RBI had, per se, not defined the term ‘fraud’ in its guidelines on Frauds. A definition of fraud was, however, suggested in the context of electronic banking in

    Words: 4957 - Pages: 20

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    Enron and Use of Special Purpose Entites

    11 of the U.S. Bankruptcy Code; one of the largest corporate bankruptcy filings at that time. When the investigations commenced and the tangled Enron web was unraveled, it was discovered that Enron had perpetrated a very sophisticated form of accounting fraud through its repeated use of what are referred to as Special Purpose Entities (“SPEs”). In their most basic forms, SPEs are business entities formed for the purpose of conducting a well specified activity such as construction of a gas pipeline

    Words: 25798 - Pages: 104

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    One on One

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    Words: 2441 - Pages: 10

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    Mattco

    Appellant accounting firm sought review of the judgment from the Superior Court of Los Angeles County (California), which found in favor of respondent client in jury verdicts on respondent's malpractice action following the trial court's ruling that to establish liability and damages respondent needed to show only that appellant caused respondent to suffer harm and that respondent's underlying action had value. OVERVIEW: Respondent client filed a malpractice suit against appellant accounting firm

    Words: 19366 - Pages: 78

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    The Case of Bernie Madoff

    The Fraud of the Century: The Case of Bernard Madoff The fraud perpetrated by Bernard Madoff which was discovered in December, 2008 is based upon a Ponzi scheme. Madoff took money from new investors to pay earnings for existing customers. The greater the payout to retiring and withdrawing customer, the more revenue or clients he would need to start and “investment relationship” with Madoff. The Ponzi scheme was named after Charles Ponzi who in the early 20th Century, saw a way to profit from

    Words: 4307 - Pages: 18

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    Computer Crime Journal

    Journal - Week 1, Due 09.28.2014 Beginner’s Guide to Internet Protocol (IP) Addresses Beginner’s Guide to Internet Protocol (IP) Addresses. (2011, Mar. 04). Retrieved on September 26. 2014 from ICANN site: https://www.icann.org/resources/files/ip-addresses-beginners-guide-2011-03-04-en The Beginner’s Guide to IP Addresses is a publication by the Internet Corporation for Assigned Names and Numbers (ICANN), the private sector, non-profit corporation which assumes responsibility for IP address

    Words: 7665 - Pages: 31

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    Swort Analysis

    Copy and Paste the link below to download IMMEDIATELY!!! http://solutionsmanualtestbanks.blogspot.com/2011/10/accounting-principles-weygandt-9th.html Accounting Principles Weygandt Kieso Kimmel 9th Edition Solutions Manual -------------------------------------------------------------------------- Name: Accounting Principles Author: Weygandt Kieso Kimmel Edition: 9th ISBN-10: 047031754X Type: Solutions Manual - The file contains solutions and questions to all chapters and

    Words: 9465 - Pages: 38

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    Contemporarry Auditing

    cases and topics in your auditing course. Chris Knapp wrote his case book for people to use either as a core e book or as a supplement to an existing book. If you would like to use a custom auditing case book or supplement the South-Western accounting book you are currently using, simply check the cases you want to include, indicate if there are other course materials you would like to add, and click submit. A Cengage Learning representative will contact you to review and confirm your order

    Words: 20989 - Pages: 84

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