法务会计
独创性
新颖性
概念框架
概念模型
鉴定(生物学)
经济犯罪
概念框架
管理科学
计算机科学
风险分析(工程)
会计
过程管理
业务
工程类
政治学
社会学
创造力
艺术史
神学
社会科学
表演艺术
法学
审计
艺术
哲学
生物
数据库
植物
作者
Oluwatoyin Esther Akinbowale,Heinz Eckart Klingelhöfer,Mulatu Fekadu Zerihun
出处
期刊:Journal of Financial Crime
[Emerald (MCB UP)]
日期:2020-06-29
卷期号:27 (4): 1253-1271
被引量:57
标识
DOI:10.1108/jfc-04-2020-0053
摘要
Purpose The purpose of this study is to develop an innovative approach of combating economic crime using the forensic accounting techniques. Design/methodology/approach The approach considered the identification of the effective forensic accounting techniques from the available literature and also explored the anti-economic crime policy, capable of assisting in the combating of economic crime. This brought about the development of two conceptual models, which incorporate all the requirements for the implementation of forensic accounting and the integration of forensic accounting technique into the organizational control system for effective fraud mitigation. Findings The analysis of the literature review indicated that one of the drawbacks, which has continue to mitigate the implementation of forensic accounting as a tool for combating fraud is lack of a suitable framework. This was the major focal point of this work, which produced two simplified conceptual models suitable for effective fraud mitigation. Research limitations/implications This study is limited to the development of conceptual models for fraud mitigation only. Practical implications The simplified model can easily be adopted into the structure of an organization to provide a sustainable solution to mitigate fraud occurrences. Originality/value The novelty of this study lies in the development of two simplified conceptual models. The first model addressed the incorporation of forensic accounting into the organization structure while the second captured the detailed investigation and comprehensive data analysis processes of uncovering fraud. The development of conceptual models with all these peculiarities for fraud mitigation has not been widely reported by the existing literature.
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