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Osorio Piña, Nohemí Ester; Contreras Caceres, Maria Esmeralda; Davila Perez, Marvin Vladimir – Journal of Language and Linguistic Studies, 2022
Auditing is the branch of accounting that allows exercising control over the operations carried out by the company and can be a prior or subsequent control and that is where the Forensic Audit appears, to make the appropriate subsequent review of the acts carried out in the entities in order to prevent or detect possible fraud and corruption…
Descriptors: Crime, Criminology, Audits (Verification), Financial Audits
Olsen, Angela; Majeed-Ariss, Rabiya; Teniola, Simonette; White, Catherine – British Journal of Learning Disabilities, 2017
Background: People with learning disabilities are more likely to experience sexual abuse and less likely to access support than the general population, this is due to a range of variables at the individual, societal and service-delivery level. This study presents a service evaluation of St Mary's Sexual Assault Referral Centre, Manchester to…
Descriptors: Learning Disabilities, Sexual Abuse, Foreign Countries, Crime
Ragan, Joseph M.; Dobroskey, Adam F.; Legg, William E.; Sparacio, Giovanni P. – Journal of Instructional Pedagogies, 2023
Accounting education has undergone significant changes over the past 20 years. A curriculum that focuses on GAAP principles and ledger-based accounting rules is being quickly replaced by technology. It is necessary to develop a curriculum that enables universities to prepare students with critical job skills for entry-level accounting positions…
Descriptors: Graduate Students, Masters Programs, Accounting, Business Administration Education
Gray, Dahli – American Journal of Business Education, 2008
Forensic versus traditional accounting and auditing are compared and contrasted. Evidence gathering is detailed. Forensic science and fraud symptoms are explained. Criminalists, expert testimony and corporate governance are presented.
Descriptors: Accounting, Audits (Verification), Comparative Analysis, Correlation
Dessoff, Alan – District Administration, 2009
It's no surprise that school districts are as vulnerable to fraud as the private sector or any other segment of government. Crimes in districts include collusion with outside vendors who provide kickbacks to employees, misuse of district-issued credit cards, embezzlement of district funds, and theft of district property. "Fraud happens…
Descriptors: School Districts, Deception, Antisocial Behavior, Crime