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We examine the evolutionary effects of sentiment words in financial text and their implications for various business outcomes. We propose an algorithm called Word List Vector for Sentiment (WOLVES) that leverages both a human-defined sentiment word list and the word embedding approach to quantify text sentiment over time. We then apply WOLVES to investigate the evolutionary effects of the most popular financial word list, Loughran and McDonald (LM) dictionary, in annual reports, conference calls, and financial news. We find that LM negative words become less negative over time in annual reports compared to conference calls and financial news, while LM positive words remain qualitatively unchanged. This finding reconciles with existing evidence that negative words are more subject to managers' strategic communication. We also provide practical implications of WOLVES by correlating the sentiment evolution of LM negative words in annual reports with market reaction, earnings performance, and accounting fraud. [ABSTRACT FROM AUTHOR]

Anti-bribery and corruption in sport governing bodies is a little explored area in academic literature. This paper addresses the gap in the literature through expert perceptions on the current state of anti-bribery and corruption policies in international and national sport governing bodies as seen through an ethical climate theory lens. Thus, this paper addresses the question of how and why enhancing anti-bribery and corruption in sport internal controls can mitigate financial corruption and improve ethical climates. Semi-structured interviews were undertaken with 17 forensic accountants and anticorruption experts to garner their opinion on strengths and weaknesses of current policies in sport governing bodies and ascertain the link between anticorruption, accounting controls, and ethical climates. The transcripts were analysed using thematic analysis and the results showed a consistency of opinion with regards to the policy improvements required for a robust anti-bribery and corruption programme within sport governing bodies, with multiple implications for ethical organisational climates. [ABSTRACT FROM AUTHOR]

This paper aims to identify and explore the learning objectives outlining the core knowledge for forensic accounting education. Bloom's taxonomy is used to outline and analyze the core knowledge for forensic accounting education (e.g. fraud examination, litigation support, business valuation, and IT forensic accounting) in 15 Australian universities that provide forensic accounting courses. Furthermore, this paper applies a qualitative method to forensic accounting curricula, handbooks, and syllabi. These educational documents were retrieved from Australian universities. The findings report learning objectives under core content knowledge distributed over Bloom's cognitive areas. This study also provides a unified set of learning objectives to harmonize forensic accounting courses' teaching and learning processes. The most promising contribution of the paper is to provide a set of learning objectives in all forensic accounting subtopics. The main implications of this paper are relevant to forensic accounting educators, students, standard setters, researchers, regulators, and curricula designers. [ABSTRACT FROM AUTHOR]

A prediction model of financial fraud of listed companies based on machine learning method is proposed to predict financial fraud of listed companies. Using the data set of Chinese listed companies from 2000 to 2020 as observation samples, Benford's Law, LOF local anomaly method and SMOTE oversample were adopted, grey samples were excluded, and characteristic variables were selected from five aspects: fraud motivation, solvency, profitability, cash flow and operating capacity. The financial fraud identification model Xscore is established based on the XGBoost method. The Xscore model can improve the accuracy of model prediction, and is superior to the Fscore model and Cscore model in accuracy, recall rate, AUC index, KS value, PSI stability, etc. It is more suitable for predicting the financial fraud of listed companies in China. The results of this study are helpful in promoting the research and application of artificial intelligence and machine learning in accounting, and provide references for promoting the disclosure of high-quality financial information by listed companies and maintaining the order of the capital market. [ABSTRACT FROM AUTHOR]

Public institutions are responsible for complying with budgetary processes in accordance with each of their obligations, since this is the basis for the quality of spending and the responsibility of internal controls for the financial and accounting security of the institution. Internal control plays a preponderant role in public spending, and its compliance with the requirements demanded by State control entities such as the Comptroller's Office, the Bank Superintendency and other control entities. Internal control in Ecuadorian municipal accounting is a fundamental mechanism for guaranteeing transparency, efficiency and effectiveness in the management of public resources. By establishing a sound internal control system, municipal decentralized autonomous governments (GAD) can prevent irregularities, fraud and accounting errors, as well as ensure the reliability of financial information. There are five necessary elements given the importance of internal control in the municipal context: transparency, which allows citizens and control bodies to know the destination of public resources and verify that they are being used appropriately; accountability of public officials to citizens and control bodies; prevention of risks that may affect the municipality's financial management; improvement of management, which contributes to optimizing accounting and administrative processes, increasing efficiency and effectiveness in municipal management; and compliance with accounting and legal standards applicable to municipal governments. [ABSTRACT FROM AUTHOR]

This study presents an update of forensic accounting of the numbers and demographics of migrants found deceased in the Evros region of Greece in the years from 2015–22. Compared to data from 2000–14, this update reflects the mounting number of border‐related deaths in the region, as well as the changing demographic trends associated with the migrants who perish crossing the Greek‐Turkish border. Specifically, the paper documents a broadening of locations from which migrants originate, the increasing diversity of migrant death locations, and a shift in the leading causes of death. It contains important forensic accounting of the unique humanitarian crisis occurring along the Greek‐Turkish land border while also providing an additional context for the global migration crisis. The data presented here offer insights into other forensic stakeholders impacted by the global migration crisis, with respect to what factors contribute to and detract from identification rates, and can help stakeholders make informed policy decisions. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to synthesize the corporate social responsibility decoupling (CSRD) literature, CSRD's causes and consequences and discuss other organizational attributes examined by CSRD scholars during 2010 and 2020. The authors provide suggestions for a future research agenda in this domain. Design/methodology/approach: The authors' systematic literature review (SLR) uses the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework to extract CSRD studies. The authors filter collected articles against quality and relevancy criteria and finally review 175 published articles. Findings: A theme analysis identifies and structures the many themes related to CSRD. The authors discuss the drivers of CSRD and reveal the consequences companies face after CSRD. The authors also provide a comprehensive CSRD discussion in the context of developed and developing economies. CSR communication is also identified as a tool for decoupling and recoupling. Research limitations/implications: The identified themes provide a thorough illustration of CSRD literature for new CSRD scholars. The authors also provide suggestions for future research, such as examining country-level policy-making and implications of CSRD variance and identifying cultural and economic hurdles to achieving core CSR purposes. Practical implications: Policymakers and scholars may adopt the approach that CSRD is a misreporting of information similar to accounting fraud. This is particularly relevant given that an increasing number of CSRD scandals indicate that the purpose of bringing change through corporate CSR has not been adopted well by corporations. Originality/value: The authors' study offers a comprehensive literature review for the period of 2010–2020. The studies identified are structured into meaningful themes which can provide groundwork for future researchers. [ABSTRACT FROM AUTHOR]

The complexity and interconnection within the financial ecosystem demand innovative solutions to improve transparency, security, and efficiency in financial reporting and liquidity management, while also reducing accounting fraud. This paper presents Blockchain Financial Statements (BFS), an innovative accounting system designed to address accounting fraud, reduce data manipulation, and misrepresentation of company financial claims, by enhancing availability of the real-time and tamper-proof accounting data, underpinned by a verifiable approach to financial transactions and reporting. The primary goal of this research is to design, develop, and validate a blockchain-based accounting prototype—the BFS system—that can automate transformation of transactional data, generated by traditional business activity into comprehensive financial statements. Incorporating a Design Science Research Methodology with Domain-Driven Design, this study constructs a BFS artefact that harmonises accounting standards with blockchain technology and business orchestration. The resulting Java implementation of the BFS system demonstrates successful integration of blockchain technology into accounting practices, showing potential in real-time validation of transactions, immutable record-keeping, and enhancement of transparency and efficiency of financial reporting. The BFS framework and implementation signify an advancement in the application of blockchain technology in accounting. It offers a functional solution that enhances transparency, accuracy, and efficiency of financial transactions between banks and businesses. This research underlines the necessity for further exploration into blockchain's potential within accounting systems, suggesting a promising direction for future innovations in tamper-evident financial reporting and liquidity management. [ABSTRACT FROM AUTHOR]

In the context of a market influenced by globalization, the accuracy and correctness of accounting information become more and more important for investors, but they are also harder to control. Fraud attempts tend to be more frequent, and users of accounting information need tools to detect and prevent misstatements in financial statements. In addition to the assurances offered by the financial audit, a series of forensic accounting expertises are also used, with much more specific objectives, as a means of proof or as an element of assurance. The article aims to present, based on the specialized literature, the stages and some of the techniques used in carrying out forensic accounting expertise, as well as the skills that the professional forensic accountant in Romania must have in order to carry out rigorous verification and fulfill the set objectivess.

This study interprets the importance of critical thinking and concern for the triggers of fraudulent behavior and financial fraud. The purpose of the study is expanded by explaining the application of fraud management as corporate governance to prevent fraud, and the involvement of forensic accounting practices is necessary. This study, a systematic literature review (SLR) by adopting part of the Preferred Reporting Items for Systematic Reviews and Meta-Analysis (PRISMA) method, to identify, and construct a fraud management and forensic accounting model. The findings, fraudulent behavior occurs because there is a triggering factor, and someone has difficulty ignoring it. Psychologically it has taken root and rationalized the truth of fraud on the basis of pressure, opportunity supported by capability, such as triggers for fraudulent behavior in the fraud triangle model and the diamond fraud model. Synthesis of findings, it is important for internal control in fraud management to be applied for early detection and investigation and it is necessary to involve forensic accounting practices to detect, investigate accounting and litigation to resolve financial fraud in the financial data-based justice system. The novelty of this research offers a fraud management and forensic accounting model to prevent fraud and the financial condition of the company.

In modern business conditions, more and more attention is paid to the introduction of forensic accounting into the regular operations of the company and its development, in order to achieve more efficient and effective controls of all organizational parts in the company. In this context, it is necessary for the top management to be innovatively disposed to apply new solutions that will facilitate the company's operations and through the application of which it will achieve better business results. Forensic accounting is effective not only for detecting and preventing fraud in financial statements and accounting, but also for assessing the damage to the company on that basis. The introduction of forensic accounting is a complex and not at all cheap process that practically begins with the decision of the top management to change the previous accounting policies to a new one, in which there will be an implemented system of forensic accounting. The paper analyzes the connection between forensic accounting and top management, as well as the importance of this special accounting for business decision-making. The aim of the work is to show the usefulness of applying forensic accounting activities, as part of making valid decisions of top management, in the process of regular business operations of the company, which is reflected in raising the level of security of financial reporting and the overall security of the company's operations.

In today’s complex business landscape, where financial crimes continue to proliferate, the paper explores the factors that have contributed to the evolution and growth of the forensic accounting profession, shedding light on forensic accountants as key players in identifying, investigating, and preventing fraudulent activities. This article delves into the history of forensic accounting, tracing its evolution from antiquity to the modern era. It explores significant milestones and pivotal moments that have shaped the field over the centuries. Citing various authors and their contributions, this paper provides a comprehensive overview of how forensic accounting has developed into a vital discipline in the world of accounting and finance, law enforcement, and justice.

The integration of data analytics into forensic accounting has revolutionized the detection and prevention of financial fraud. This paper conducts a comprehensive analysis of recent advancements in this field, highlighting the application of machine learning, data mining, and big data techniques in identifying fraudulent activities. By reviewing the latest research and examining case studies, we demonstrate the enhanced accuracy and efficiency these technologies offer over traditional methods. The findings suggest that financial institutions should adopt these advanced tools to mitigate fraud risks and improve overall financial security. The paper also explores future research directions, emphasizing the need for developing hybrid models and real-time detection systems to further enhance fraud detection capabilities. [ABSTRACT FROM AUTHOR]

Copyright of Economy & Market Communication Review / Casopis za Ekonomiju i Trzisne Komunikacije is the property of Pan-European University Apeiron and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Sexual femicide, an abhorrent crime, is not well described and reported. The aim of the study was to describe sexual and non-sexual femicide in South Africa and compare the 2009 with the 2017 study presenting sociodemographic characteristics of victims, perpetrators, crime and forensic findings. The same retrospective study design using proportionate random sample of medico-legal laboratories were used. Sexual femicide was identified from autopsy and police reports. Findings show sexual femicide is not rare in South Africa. We estimated 451 (95% confidence interval: 366–533) sexual femicides in 2009 and 210 (95% confidence interval: 176–244) in 2017. Sexual femicides decreased by more than half from 19.1% in 2009 to 8.7% in 2017. We show an increase among younger women, those living in rural areas and strangers as perpetrators. Our dedicated studies show the value of documenting sexual femicides over time in a country with high levels of gender-based violence to assist development of theory-based prevention interventions. [ABSTRACT FROM AUTHOR]

In the context of a market influenced by globalization, the accuracy and correctness of accounting information become more and more important for investors, but they are also harder to control. Fraud attempts tend to be more frequent, and users of accounting information need tools to detect and prevent misstatements in financial statements. In addition to the assurances offered by the financial audit, a series of forensic accounting expertises are also used, with much more specific objectives, as a means of proof or as an element of assurance. The article aims to present, based on the specialized literature, the stages and some of the techniques used in carrying out forensic accounting expertise, as well as the skills that the professional forensic accountant in Romania must have in order to carry out rigorous verification and fulfill the set objectivess. [ABSTRACT FROM AUTHOR]

Using the Securities and Exchange Commission's Accounting and Auditing Enforcement Releases, this assignment builds critical thinking and ethical decision-making skills in a financial accounting setting. It requires students to analyze a real-world fraud from the perspective of an employee, manager, or executive (a "case participant") involved in the accounting impropriety. The case features individual and group components that may be customized to fit the instructor's needs. The individual component examines a case participant's choices in committing accounting improprieties using an ethical decision-making framework. The group component includes an analysis of the accounting, the fraud triangle, possible preventative measures, and takeaways applicable to students' future careers. By requiring students to step into the shoes of a case participant, this assignment increases student awareness of deliberate choices leading to financial reporting fraud and equips students with an ethical decision-making framework should they encounter a financial reporting ethical conflict in the workplace. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this study is to determine the relationship between accounting fraud and corporate sustainability. Design/methodology/approach: Companies listed on the Shenzhen Stock Exchange in 2019 are used to estimate a pooled ordinary least square regression model using panel data. Accounting fraud is represented by accounting disclosure, which is measured by its quality and timeliness, while corporate sustainability is measured by earnings management and corporate social responsibility. Findings: Empirical findings support the hypothesis that the quality and timeliness of accounting disclosure have a statistically favorable impact on the management of company earnings and corporate social responsibility, respectively. Accounting fraud also has an impact on the sustainable development of the company. Originality/value: Although the inferences of this study are limited to Chinese listed companies, this study may interest other scholars to explore similar topics. [ABSTRACT FROM AUTHOR]

The accounting principles prevalent in Hollywood are seemingly crafted to mislead creators and investors. Film studios and streaming platforms have been found to use complex strategies to annually divert millions in net profits. Many contracts include audit clauses, but the cost of auditing a billion-dollar system is prohibitive for most creatives with "net profit" deals. However, a resourceful minority have recovered billions in profits and damages. We suggest using Bitcoin's transparent, immutable ledger to eliminate fraudulent accounting and build trust among profit-seeking filmmakers willing to trade maximum income for maximum profit per share. This trust can be spread globally utilizing the Bitcoin network as a transparent and immutable triple-entry accounting system. Our research shows that distributing this decentralized trust is achievable by configuring an ecosystem of existing Bitcoin wallets, applications, and recorded contracts to create a universal source of truth for all parties assisting in the creation of valuable content in the form of movies. This network can form the foundation on which to build a legal blockchain infrastructure that can eventually facilitate the sale of tokenized securities, discretely disseminate recorded financial data, and transparently distribute revenue to a collective of filmmakers indefinitely. [ABSTRACT FROM AUTHOR]

Cet article propose un récit d'enquête portant sur un travail de thèse de doctorat étudiant le sport dans les quartiers défavorisés. Réaliser un récit d'enquête est une manière d'engager une démarche critique et réflexive sur les expériences de recherche. Les dessous des expériences d'enquête concernent aussi bien les situations en contact direct avec les acteurs, que les phases de négociation d'accès au terrain, de préparation des rencontres ainsi que d'analyse des données. À travers ce récit d'enquête, est proposée une focale sur les contraintes de terrains "politiques" qui participent de l'autocensure des acteurs municipaux jeunesse et sports en situation d'entretien dans six villes (Île-de-France). Sont répertoriées de nombreux impacts émanant à la fois : des hiérarchies dans un système d'action organisé, des logiques de défense corporatiste, des devoirs de réserve et de discrétion professionnelle dans la fonction publique ou encore, de l'agenda politique et de ses enjeux de mise en œuvre dans une phase de reconfiguration de l'action publique. Les dessous de l'enquête et le cheminement analytique des données seront dévoilés dans le but de contribuer à formaliser les "ficelles du métier" en sciences sociales du sport à la lumière de la singularité du terrain étudié. Les stratégies de contournement des paroles contraintes et censurées apparaissent comme l'émanation conjointe d'anticipation et d'ajustements face aux difficultés inhérentes aux situations d'enquête. Mots clés: Récit d'enquête; terrains politiques; censure; méthodologie; entretiens This article offers an investigative story relating to doctoral thesis work studying sport in disadvantaged neighborhoods. Creating an investigative story is a way of engaging in a critical and reflective approach to research experiences. The underside of the survey experiences concerns both situations in direct contact with the actors, as well as the phases of negotiation of access to the field, preparation of meetings as well as data analysis. Through this investigative account, the focus is on the "political" field constraints that contribute to the self-censorship of municipal youth and sports actors in interview situations in six cities (Île-de-France). Many impacts emanating from: hierarchies in an organized action system, the logic of corporatist defense, duties of reserve and professional discretion in the public service, or even the political agenda and its challenges of implementation in a phase of reconfiguration of public action. The underside of the investigation and the analytical path of the data will be revealed with the aim of helping to formalize the "tricks of the trade" in the social sciences of sport in the light of the singularity of the field studied. Strategies for circumventing constrained and censored words appear as the joint emanation of anticipation and adjustments in the face of the difficulties inherent in investigative situations. [ABSTRACT FROM AUTHOR]

This research note examines the impact of professional qualification and gender on the ability of auditors to detect fraud. The study found that there is a significant difference in fraud detection abilities between Chartered Accountants (CAs) and non-CA professionals. However, there was no significant difference in fraud detection abilities between male and female auditors who are CAs. The study suggests the need for tailored training programs to improve fraud detection effectiveness within the accounting profession. It is important to note that the study has limitations, such as a small sample size and potential bias, which may affect the interpretation of the findings. [Extracted from the article]

Copyright of Muthanna Journal of Administrative & Economics Sciences is the property of Muthanna Journal of Administrative & Economics Sciences and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Now-a-days accounting education is facing many challenges in view of revolutionary changes in accounting education. These are technological changes, professional changes, changes in business environment and updating accounting as science. The aim of accounting education is to enlighten the youngsters about advanced accounting knowledge and promoting the continuous organisational reforms in the area of accounting. Accounting as a reporting information system, the profession can cover micro and macro-economic activities in organisations. Against this backdrop, the paper makes an attempt to i) study and analyse the level of the accounting knowledge and technical knowledge possessed by the sample respondents, ii) examine the latest accounting knowledge among the sample respondents and iii) analysis opportunities and challenges in accounting education in India. The present study is empirical and descriptive in nature and based on primary and secondary data. The primary data is collected from students, research scholars, academicians, accounting practitioners and industry professionals through a structured questionnaire with the help of the Google Form. The secondary data is collected from articles, periodicals, magazines, newspaper, research journals and websites. [ABSTRACT FROM AUTHOR]

This research conducts an extensive bibliometric analysis to explore trends and patterns in administrative law and forensic accounting within the digital era. Utilizing the Web of Science database, we employ VOSviewer software for bibliometric analysis, incorporating statistical techniques such as cluster analysis, co-occurrence analysis, and bibliographic coupling of countries to scrutinize 543 publications from 2010 to 2024. Our findings reveal a growing interest and relevance in administrative law and forensic accounting, reflecting the complexities stemming from technological advancements, regulatory changes, and financial misconduct in the digital age. Identifying influential contributors, emerging topics, and interdisciplinary connections underscores the interconnectedness of these fields, emphasizing the need for collaborative efforts to tackle multifaceted challenges in the digital landscape. Recommendations for practitioners, policymakers, and researchers include embracing advanced technologies, updating regulatory frameworks, and fostering interdisciplinary research. Future research directions suggest expanding data sources, conducting longitudinal studies, and integrating qualitative analyses to provide a richer understanding of practical implications and challenges. This study provides a valuable foundation for enhancing regulatory compliance, financial transparency, and ethical conduct in the digital economy, promoting innovation and consumer protection in a rapidly evolving technological landscape.

Forensic accounting generally refers to fraud, namely fraud prevention, detection and investigation. There is a close link between tax evasion, money laundering and corruption. Forensic accounting is a viable solution for the economic security of society as a whole, but also of economic or social interest entities, both in the private and public domain. It is defined as the intersection between accounting and law. By combining the accounting skills with modern investigative methods in order to perform an examination of a person’s or a business’ funding, forensic accounting is frequently used in fraud and embezzlement cases in order to explain the nature of a financial crime in court.

Purpose – This research study aims to identify barriers to incorporating forensic accounting into accounting curricula in Jordanian universities. The study examines the differences in perspectives among various accounting education stakeholders, including students, educators and accounting and auditing employees/managers, on forensic accounting education. Design/methodology/approach – The research methodology is quantitative and involves administering a survey questionnaire. The data obtained are analyzed using techniques including t-test analysis, one-way ANOVA and post-hoc. Findings – The study reveals that educators have a more favorable view toward incorporating forensic accounting into university accounting curricula in Jordan, while accountants and auditors (employees/managers) are more strongly convinced of its importance. Furthermore, the biggest challenge to integrating forensic accounting, as perceived by stakeholders, is the lack of related job opportunities. Practical implications – The study significantly contributes to accounting education research by providing valuable information on barriers to incorporating forensic accounting into the accounting curricula of Jordanian educational institutions from the perceptive of various stakeholders. Therefore, this study may assist educators in overcoming obstacles in offering forensic accounting education. Originality/value – The study carries important implications for the inclusion of forensic accounting in the accounting curricula of Jordanian educational institutions. By comprehending the different viewpoints of various stakeholders, educators and policymakers can address recognized challenges and strive for the effective integration of forensic accounting in accounting curricula. As a result, accounting students will receive a more comprehensive education, and graduates will be better equipped for successful careers in the field.

Forensic accounting education has become an increasingly significant issue in recent years. In Australia, universities have acknowledged the industry’s growing relevance, and there have been attempts to address gaps in the provision of forensic accounting education. Despite these efforts, forensic accounting education is frequently omitted in university programs. This paper seeks to identify the obstacles that influence the transformation of forensic accounting knowledge into university programs. To do so, this study explores the perspectives of two groups: forensic accounting practitioners and university academics. Simi-structured interviews were conducted with the two groups to gather their perception. The findings show that the interdisciplinary nature of forensic accounting, the educator's relevant experience, and some other factors (e.g. university timetabling, calendar, venue arrangements, lack of forensic accounting instructional material, and professional and educational accreditations) are all obstacles facing the development process of forensic accounting. It is recommended for schools that do not have the required resources or are facing many obstacles in integrating forensic accounting education to offer an introductory elective course in the curriculum or utilize appropriately qualified guest speakers. The findings in this qualitative study could help educators in the development process of forensic accounting curricula.

Economic crimes such as financial fraud, money laundering and illegal lending are considerably influenced by the tax evasion phenomenon. In the context of Romania, characterized by a vast underground economy and tax evasion, these phenomena contribute directly to the perpetuation of economic crime. Tax evasion is a behaviour of taxpayers consisting in avoiding tax obligations by violating tax legislation. This behaviour includes ignoring mandatory tax rules, falsifying documents or providing incomplete and inaccurate data. Among the factors that can influence tax evasion are tax knowledge, tax morality, the taxation system, the perception of tax fairness and the cost of tax compliance. This study aims to identify the influence that tax pressure has on compliance and the factors that generate economic crime, thus providing useful information for academia, specialists in the field and those responsible for formulating tax policies. It is observed that an increase in tax pressure increases the likelihood that individuals will opt for tax evasion and fraud. That is why efforts to combat tax evasion must be integrated into the fight against illegal credit, money laundering and financial fraud. Thus, an effective government strategy in combating economic crime must include not only sanction-based measures, but also improved tax auditing activity, along with the promotion of spontaneous and responsible tax compliance.

Digital reporting, sustainability, forensic accounting, money laundering prevention are challenges or opportunities for maintaining the attractivity of the profession and supporting its resilience? In this article we intend to discuss the challenges regarding the attraction and retention of talented persons in the accounting profession, as well as the way in which the new services transform the manner in which the professional accountants carry out their activity, having at the same time a positive impact in the change process which is based on the concept of “smart accounting for smart economy”.

Purpose – The purpose of this study is to evaluate the current state of forensic accounting education in the Kingdom of Saudi Arabia (KSA), as well as to identify the desired aims and skills required to practice forensic accounting as a profession. It also seeks to understand the education and skills provided by KSA forensic accounting education programs, the job skills required by professional accountants and the skills required by professional accountants' employers. Design/methodology/approach – The study is exploratory in nature. A convenience base sampling approach was used to select the academicians and practitioners working in KSA. Participants were requested to fill out an electronic questionnaire and rank each statement on a 5-point Likert score. The responses were converted and analyzed using the T-test, to evaluate the inter- and intra-group trends in the data. Findings – The study included 58 responses from practitioners and 30 from academicians. Both groups mentioned that the classroom and the Internet were their primary source of forensic accounting information, especially in professional accounting qualifications. According to the participants, most of the institutions in KSA do not offer forensic accounting courses. Nonetheless, forensic accounting is critical for strengthening the credibility of financial reporting in courtrooms. The study finds subtle inter-group differences regarding the development of an ideal curriculum for forensic accounting, which translates to a bigger difference in curriculum development and practice skills. Both groups were optimistic about the future path of forensic accounting in KSA. Originality/value – The study reports critical differences between the status of forensic accounting education and the skills required to practice forensic accountancy in KSA.

We examine whether monitoring by the Internal Revenue Service (IRS) affects managers' decisions to engage in fraudulent financial reporting. We argue that IRS monitoring provides a disciplining effect reducing managements' incentives to engage in rent diversion activities such as costly financial statement misreporting. Using information on IRS audit rates and instances of fraud disclosed in Securities and Exchange Commission (SEC) Accounting and Auditing Enforcement Releases (AAERs), we find evidence consistent with IRS monitoring providing positive spillover effects in reducing the likelihood of accounting fraud. Our results are robust to using a matched sample of fraud and nonfraud firms. Altogether, we find evidence that tax authorities provide positive externalities in reducing agency costs through monitoring and enforcement. [ABSTRACT FROM AUTHOR]

The objective of this current research is to examine the influence of cyber forensic accounting on the quality of integrated reporting. The current investigation employed a mixed-methods approach. As a result, the objective of examining the qualitative viewpoints expressed in the expert interviews was to ascertain the practical implementation of the constructs and gain a more comprehensive understanding of several concerns associated with the proposed model. The proposed model, which was verified using AMOS 28.0 software and structural equation modeling, was empirically supported by the examination of statistical data collected from surveys administered to accountants employed in small and medium-sized businesses. The outcome analyses that were performed identified positive and statistically significant relationships between the hypothesized constructs in terms of effect magnitude. More concretely, among the components of cyber forensic accounting that impacted the quality of integrated reporting, zero trust governance and management control systems exhibited the highest path coefficient, followed by cyber anti-fraud policies. Conversely, digitally designed forensic procedures demonstrated the lowest path coefficient. Furthermore, aside from providing a solid foundation for future investigations, the refined insights presented in this work can also assist policy-makers and practitioners in recognizing and capitalizing on prospects to improve and expand quality of integrated reporting. This can be achieved through the implementation of efficient and effective rules and policies related to cyber forensic accounting management.

AbstractThe current study aims to examine how digitalization forensic accounting (DFA) demonstrates impact on accelerated internationalization (ACIN) and provides insights into the function of metaverse circular business model innovation (MCBMI) in the relationship between DFA and MCBMI. This study took advantage of a quantitative method and relied on deductive approach. The hypothesized model was investigated using structural equation modeling, which was rested on mathematical data collected from a survey circulated to a cross-sectional snowballing sample of 783 accountants in small and medium enterprises (SMEs). The data analysis was conducted using the Partial Least Squares Structural Equation Modeling (PLS-SEM) technique with the assistance of SmartPLS 4.0 software. The results analyses supported a strong relationship between DFA and MCBMI as well as the relationship MCBMI and ACIN in terms of significance and impact size. Conversely, DFA was reported to induce an insignificant impact on ACIN. The results further highlighted the role of MCBMI as a full mediator in the relationship between DFA and ACIN. The observations of this study would serve as a stable cornerstone to provide research pointers for follow-up works, in addition to providing scientific understandings by extending the current boundaries of this research string. From a practical standpoint, such important insights could enable the formulation of focused strategies for the implementation of circular business models as well as policies and regulations relevant to the adoption of metaverse platforms for boosting ACIN in SMEs.

"Charlie Haden's Earplugs" explores how tinnitus, hyperacusis and misophonia have shaped the musicality and sonic production of the jazz bassist and composer. While Haden maintained a negative attitude toward his hearing damage over the course of his long musical career, viewing it as a limitation and a source of difficulty, this paper brings together evidence to suggest that Haden's condition also provided him a productive means to exert control over his sonic reality. In this way, these maligned conditions are part and parcel of Haden's personal engagement with the world, and therefore, part of his creative process and distinct aesthetic. This analysis is accomplished by a forensic account of Haden's listening particularities through his interviews, as well an analysis of his approach as an improvising partner. This paper also draws from extant models of disability studies to explore the concept of "deaf-gain" and how it may be transposed to the disorders from which Haden suffered. There are to-date many well-established accounts of the deaf experience in disability studies and in music scholarship. This paper offers insight to another cluster of hearing dysfunction, which not only suggests a new paradigm for imagining disability in music, but also revises the very concept of hearing as it is commonly understood. [ABSTRACT FROM AUTHOR]

Thomas Aquinas (1225–1274) was an influential medieval Christian theologian and arguably one of the greatest scholastic philosophers. He produced more than 60 works in his 48 years, including his magnum opus, the Summa Theologica. The Catholic Church regards him as a canonized saint and one of 37 Doctors of the Church. On his way to an ecumenical council in 1274, he was "struck with sudden illness" requiring rest at a monastery where he was cared for until death several weeks later. An obscure Latin text describes an incident where he hit his head violently on an overhanging branch. Becoming progressively ill, he arrived at a Cistercian abbey where he died on March 7. Through an analysis of his final illness as documented in key Latin and Italian historical texts, and careful observation of the reputed skull relic in Priverno, Italy, the authors postulate that Aquinas may have suffered a traumatic brain injury and that his death at age 48 was occasioned by a chronic subdural hematoma. Examination of the skull was inconclusive; however, the historical textual analysis supports this theory. A more in-depth forensic analysis of the skull may help confirm the diagnosis. [ABSTRACT FROM AUTHOR]