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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]

This study endeavors to examine the relationship between digital forensic accounting (DFAC) and accelerated internationalization capabilities (AIC). The study posits that the relationship between DFAC and AIC is mediated by metaverse circular business model innovation (MCBMI). The data was collected from employees in small and medium enterprises (SMEs) in Vietnam employing a combination of convenience and snowball sampling approaches, utilizing a quantitative research design and deductive approach. SmartPLS version 4 software was employed to analyze the data using partial least squares-structural equation modeling. This investigation determined that AIC is insubstantially influenced by DFAC. Nevertheless, the relationship between DFAC and AIC is positively mediated by MCBMI. The findings of this investigation would function as a reliable foundation for future research endeavors, as well as for the advancement of scientific comprehension by expanding the current scope of this research line. From a practical perspective, these critical insights could facilitate the development of strategies that are specifically tailored to the implementation of circular business models, as well as policies and regulations that are pertinent to the incorporation of Metaverse platforms to enhance SMEs' internationalization performance. [ABSTRACT FROM AUTHOR]

Forensic accounting is a specialized field that investigates financial fraud and other white-collar crimes and provides evidence in legal proceedings. Forensic accounting literature has been criticized for lacking applied research that examines the actual role of forensic accountants in practice. One reason for this gap is the challenge of measuring the variables involved in forensic accounting cases. This research proposes appropriate measures for the variables involved in forensic accounting, identifying the key variables that are most important in determining the impact of forensic accounting services and techniques. The proposed variables in this paper are (1) Forensic accounting service index, (2) External auditor with forensic accounting competencies, (3) Audit committee characteristics in terms of forensic accounting service, (4) Litigation risk and (5) Fraud risk. This research has significant implications for future applied research in the field and provides a roadmap for further research. By providing a foundation for applied research, this research will contribute to the development of a stronger and more evidence-based forensic accounting profession. [ABSTRACT FROM AUTHOR]

This study examines some of the documentation tools and techniques that forensic accountants, internal auditors, external auditors, and others can use to document accounting and financial reporting systems under investigation. While prior research has addressed these items piecemeal, this study is the first to incorporate them, along with current related research and theoretical foundation, and relate them in aggregate to the work of forensic accountants, internal auditors, external auditors, and others. Inputs, processes, and outputs of modern accounting and financial reporting systems are often difficult to fully grasp, with weaknesses obscured by the complexities of the system. These weaknesses make a system vulnerable to fraudsters, embezzlers, hackers, and others who will take advantage of system weaknesses to perpetrate financial fraud, embezzlement, or other financial crimes. Documentation tools and techniques examined in this study will be useful to forensic accountants, internal auditors, external auditors, and others for identifying the components, processes, and potential weaknesses of accounting and financial reporting systems. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to develop and validate the scale of the Behavioral Regulation for the behavior of the Financial Statement Fraudster, from the perspective of the Organismic Integration Theory (OIT). Design/methodology/approach: To achieve the objective of this article, an exploratory and quantitative study was developed. The instrument developed followed all the steps recommended by Koufteros (1999) and MacKenzie et al. (2011), from the elaboration of the constructs based on the theory to the factorial validation of reliability. Findings: The tests applied reveal that the instrument has statistical validity and can be applied to models that seek to explain the individual motivations for committing accounting fraud. Research limitations/implications: We did not develop a mathematical model. As a suggestion for future studies, it is recommended to focus on developing a mathematical model relating the motivations to commit accounting fraud with variables capable of measuring the quality of governance or related to performance. In addition, study factors that may moderate these relationships. Practical implications: The validated instrument can be used by auditors and gatekeepers to detect the risk of fraudulent behavior. Social implications: The instrument validated here may be useful to researchers who wish to test the motivations for committing fraud in structural models. Originality/value: There is little research on accounting fraud on how to define theoretical constructs (as far as the literature review has reached, to the best of the authors' knowledge, none has been identified). In addition, few studies have been identified that suggest the OIT as an adequate theoretical lens to illuminate the phenomenon of accounting fraud. [ABSTRACT FROM AUTHOR]

The purpose of the study was to present the results of a bibliometric analysis and literature review on the scientific production related to artificial intelligence (AI) applied to accounting and auditing, contained in the Scopus database between 2020 and 2023. The PRISMA model was used to identify the studies, due to its transparency in the process of obtaining relevant literature. For the first part, a descriptive and quantitative bibliometric analysis with keyword search in the Scopus database was used. For the second part, a subjective approach was followed based on a qualitative analysis based on the author's interpretation. Both approaches were considered for their complementarity. The main quantitative characteristics of journals, authors, articles, conceptual structure, and social structure were identified. Also, the ethical implications of AI applied to accounting and auditing, and the way it impacts on accounting, tax auditing, financial strategy and decision making that contribute to the creation of value for their organization. Change the aversion to AI for adaptability and understanding that their auditing and forensic accounting were extracted. The accountant-auditor's work will be increasingly computerized. They should focus more on analysis; professional profile must be transformed synergistically with AI. The study is intended to serve as a theoretical basis for future research. [ABSTRACT FROM AUTHOR]

This research systematically reviews existing literature to evaluate the perceived value of forensic accounting. The review examines the evolution of forensic accounting, key services provided, necessary skills, professional standards, and educational requirements. It also addresses the expectation gap in forensic accounting education and identifies areas for future research. By synthesizing data from various studies, the paper presents a comprehensive overview of the current state of forensic accounting research. Key findings indicate a growing global demand for forensic accounting, evidenced by the establishment of specialized units within major firms and regional accounting entities. The review concludes with insights into the general characteristics and classification schemes of forensic accounting studies, offering a detailed examination of the field's present and future directions. [ABSTRACT FROM AUTHOR]

Abstract This study endeavors to examine the relationship between digital forensic accounting (DFAC) and accelerated internationalization capabilities (AIC). The study posits that the relationship between DFAC and AIC is mediated by metaverse circular business model innovation (MCBMI). The data was collected from employees in small and medium enterprises (SMEs) in Vietnam employing a combination of convenience and snowball sampling approaches, utilizing a quantitative research design and deductive approach. SmartPLS version 4 software was employed to analyze the data using partial least squares-structural equation modeling. This investigation determined that AIC is insubstantially influenced by DFAC. Nevertheless, the relationship between DFAC and AIC is positively mediated by MCBMI. The findings of this investigation would function as a reliable foundation for future research endeavors, as well as for the advancement of scientific comprehension by expanding the current scope of this research line. From a practical perspective, these critical insights could facilitate the development of strategies that are specifically tailored to the implementation of circular business models, as well as policies and regulations that are pertinent to the incorporation of Metaverse platforms to enhance SMEs’ internationalization performance.

Abstract Forensic accounting is a specialized field that investigates financial fraud and other white-collar crimes and provides evidence in legal proceedings. Forensic accounting literature has been criticized for lacking applied research that examines the actual role of forensic accountants in practice. One reason for this gap is the challenge of measuring the variables involved in forensic accounting cases. This research proposes appropriate measures for the variables involved in forensic accounting, identifying the key variables that are most important in determining the impact of forensic accounting services and techniques. The proposed variables in this paper are (1) Forensic accounting service index, (2) External auditor with forensic accounting competencies, (3) Audit committee characteristics in terms of forensic accounting service, (4) Litigation risk and (5) Fraud risk. This research has significant implications for future applied research in the field and provides a roadmap for further research. By providing a foundation for applied research, this research will contribute to the development of a stronger and more evidence-based forensic accounting profession.

Abstract This research systematically reviews existing literature to evaluate the perceived value of forensic accounting. The review examines the evolution of forensic accounting, key services provided, necessary skills, professional standards, and educational requirements. It also addresses the expectation gap in forensic accounting education and identifies areas for future research. By synthesizing data from various studies, the paper presents a comprehensive overview of the current state of forensic accounting research. Key findings indicate a growing global demand for forensic accounting, evidenced by the establishment of specialized units within major firms and regional accounting entities. The review concludes with insights into the general characteristics and classification schemes of forensic accounting studies, offering a detailed examination of the field’s present and future directions.

The main purpose of this research is to present the maturity model of forensic accounting in Iran in order to identify and evaluate the dimensions and components affecting forensic accounting in Iran by providing a desirable and evolutionary model using the five-level maturity model of integrated maturity capability (CMMI) and the path of professional excellence and reaching higher levels will be specified with the leveling of components and finally it can be a guide for the necessary actions of professional members and trustees to reach the best status of the profession.The method of conducting the research is based on the objective of the applied type, and in terms of its nature, it is a qualitative research, and data collection was done using interviews. So that initially by studying documents and articles, the primary dimensions and components affecting the maturity of forensic accounting in Iran were identified. In the next stage, semi-structured interviews were conducted between 2023 and 2024 with twenty-one academic and professional accounting experts and official accounting justice experts who were selected using snowball sampling. By using the interviews, some of the identified dimensions and components were reviewed. After conducting interviews with experts and reaching theoretical saturation by the researcher, the data obtained from the interviews were analyzed and coded using theme analysis, and the dimensions of the forensic accounting maturity model in Iran were identified and presented to the owner. The comments were refined and approved. Based on this, the dimensions of Iran's forensic accounting maturity model include services and roles, professions and institutions, human resources, information technology, reporting, continuous improvement, service quality assurance, each of which was presented in five levels in the current research. The results of this research provide a comprehensive framework to evaluate the forensic accounting profession in Iran and will play an effective role in improving the status of the profession and can be used as a benchmark for planning the members of the profession.

This study examines the role of forensic accounting in enhancing financial transparency and reducing fraud in Jordanian institutions. Using a mixed-method approach, data were collected from 150 respondents including chartered accountants, auditors, financial managers. through a structured questionnaire. The findings reveal that forensic accounting significantly contributes to fraud prevention by supporting government investigations, providing courtroom testimony), and developing financial management systems. Additionally, forensic accountants play a crucial role in preparing key reports for government activities. The correlation analysis shows strong interdependencies between forensic accounting’s roles in arbitration and fraud detection. While most hypotheses were confirmed, challenges were noted in applying forensic accounting within the public sector. The study concludes by recommending that policymakers strengthen the integration of forensic accounting into Jordan's financial regulatory framework to enhance its effectiveness, particularly in the public sector. This research highlights the vital role of forensic accounting in maintaining financial integrity and provides a foundation for future studies.

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.

Social economy has a core importance in creating jobs and delivering goods and services for the disadvantages groups members. Even if no searching for profit, the Social Economy Entities (SEEs) have to maintain a financial stability allowing the continuously fulfilling their social mission. Sustainability is crucial in delivering to the disadvantaged. Romania financed during the years 2020 and 2021 around 2800 SEEs, but not very much is widely presented about their activity. Financial information is still publicly available, so the SEEs economic behaviour may be monitor and even predicted as a trend, using forensic accounting techniques: reviewing the existing public information on public and private sites, analysing the summary of financial statements, as it may be found on the Ministry of Finance online database, and interpreting the evidence so gathered. Within this paper, the sustainability of a sample consisting on 172 SEEs incorporated in Maramureș County, Romania is analysed using publicly available data, including by the use of the indicator of financial distress (Z- Altman score). It reveals that in actual conditions, about 80% of the sample population are in high risk of bankruptcy, only 6% of them being financial sustainable. This research may be useful for national deciders and local social economy facilitators in focusing the aid and support actions, and also for the SEEs initiators, in preparing the best ways of managing the assumed risks.

Research Summary Policy Implications We examined darknet user discussions on the Dread forum to identify key themes and emerging topics in fraud planning, focusing additionally on elderly victimization. Using the conceptual framework of criminogenic learning to study the process of fraud planning in darknet communities of practice, we analyzed the content of original user posts (n = 818) and comments (n = 1365) collected from the Dread forum. We identified nine unique fraud categories, of which payments‐related fraud was the most‐discussed fraud category and accounted for 25% of original user posts. We further found our sampled forum content to be dominated by the theme of learning or knowledge sharing in eight of the nine fraud categories, which appeared in more than 44% of original user posts. Our content analysis revealed specific insights into why and how darknet forum users may target people, including the elderly subpopulation, for different types of fraud. Overall, our research demonstrates the diversity of opinion and knowledge sharing among darknet forum users in relation to planning and committing fraud against the elderly, views on who is a suitable target and why, and what veteran and aspiring fraudsters consider to be important information for success in fraud.Utilized independently or as part of a multistage strategy of darknet data analysis, our research method can be used to monitor criminally active darknet forums for current and emerging themes in fraud against general populations and vulnerable subpopulations, such as the elderly, and to develop strategies to identify, disrupt, or destroy hubs of criminal planning and knowledge sharing. Our study additionally informs policy makers of certain elder‐specific vulnerabilities that might be addressed by more up‐to‐date elder cybercrime awareness campaigns and initiatives. Our findings also highlight the presence of insider threats that may inform discussions on how health and financial institutions can better regulate these cybersecurity risks. [ABSTRACT FROM AUTHOR]

Executive Summary: This article highlights the importance of accounting for the dead in migration contexts, from international humanitarian law (IHL), international human rights law (IHRL), and forensic perspectives. Starting by reviewing obligations under IHL and IHRL for the processes of accounting, the article discusses forensic action and the role that accounting can play to protect the dead and clarify the fate and whereabouts of the missing for their families. Considering the complexity of missing and deceased migrant cases, this problem must be approached from several complementary angles, including States codifying international legal obligations related to accounting for the dead in domestic legal or policy frameworks; developing national mechanisms to collect, centralize, and report disaggregated information on migrant deaths; addressing migrant deaths from a public health perspective; pursuing identification efforts including participating in transnational coordination mechanisms; developing strong partnerships with civil society actors; and coupling accounting initiatives with policies that promote the search for missing migrants. [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]

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]

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]

Copyright of Control Theory & Applications / Kongzhi Lilun Yu Yinyong is the property of Editorial Department of Control Theory & Applications 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.)

The rising prevalence of digital transactions in contemporary financial systems has heightened the risk of credit card fraud (CCF), necessitating effective detection techniques. Machine learning (ML) technologies show promise, but dataset imbalance impedes fraud detection accuracy. This study investigates the effectiveness of ensemble learning techniques and data balancing methods for detecting CCF in imbalanced datasets. We compare four ML algorithms—Logistic Regression, Decision Tree, Random Forest, and XGBoost—and evaluate data balancing techniques including SMOTE, ADASYN, Random Oversampling, CNN, NCR, and Random Undersampling, along with hybrid methods like SMOTE with NCR and ADASYN with NCR. Our experiments use a dataset of credit card transactions made by European cardholders, which includes 30 attributes and exhibits severe class imbalance, with fraud events accounting for only 0.172% of total transactions. Applying balancing techniques led to significant improvements: Random Oversampling with XGBoost achieved the highest F1-Score of 92.43%, with Precision of 97.383% and Recall of 88.418%. Random Forest with Random Oversampling followed with an F1-Score of 91.554%, and NCR with Random Forest achieved an F1-Score of 91.508%. These findings highlight the effectiveness of oversampling techniques in enhancing model performance for imbalanced datasets. Precision, Recall, and F1-Score were emphasized, while specificity and sensitivity were not directly used; macro averages ensured balanced evaluation across all classes. This study concludes that combining Random Forest or XGBoost classifiers with oversampling techniques like Random Oversampling or undersampling methods such as NCR provides accurate and unbiased results for detecting CCF in imbalanced datasets, contributing to reliable fraud detection systems for real-world applications. [ABSTRACT FROM AUTHOR]

Forensic accounting has emerged as a critical discipline in combating financial fraud, leveraging advanced analytical tools to detect and prevent malpractices in complex financial systems. This paper examines the evolving role of forensic accounting in fraud detection, highlighting how advanced analytics, such as data mining, artificial intelligence (AI), and machine learning (ML), are revolutionizing traditional investigative methods. It discusses the growing reliance on predictive models, real-time data analysis, and blockchain technology to enhance the accuracy and efficiency of fraud investigations. The paper explores key applications of forensic accounting, including fraud risk assessments, litigation support, and compliance monitoring, with an emphasis on their effectiveness in diverse industries. Furthermore, the integration of forensic accounting techniques with emerging technologies, such as natural language processing (NLP) and sentiment analysis, is evaluated for its potential to uncover patterns of financial misconduct. Ethical considerations, regulatory frameworks, and the challenges of implementing advanced analytics in forensic accounting practices are also addressed. These include data privacy concerns, the interpretability of AI-driven models, and the skills gap among practitioners. The study highlights best practices and emerging trends in the field, aiming to equip stakeholders with insights into the transformative potential of forensic accounting. This paper underscores the need for continuous innovation in forensic tools and methodologies to address the growing sophistication of financial fraud. It advocates for cross-disciplinary collaboration and enhanced training programs to prepare forensic accountants for a technologydriven future, ensuring robust financial governance and integrity. [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]

Given the frequent occurrence of accounting fraud and the increasing importance of managerial ability, in order to promote the disclosure of high-quality accounting information by listed companies and enhance the confidence of investors and the public, taking A-share listed companies in the ShenZhen Stock Exchange of China as research samples from 2015 to 2022, we analyze the impact of managerial ability on accounting information disclosure quality (AIDQ) in terms of "governance effect" and "reputation effect," and explore the role played by internal control effectiveness and equity structure characteristics. The research results show that the stronger the managerial ability, the higher AIDQ. Internal control effectiveness partially mediates the relationship between managerial ability and AIDQ. Further research finds that managerial ability promotes AIDQ more significantly in non-state-owned firms, firms with controlling shareholders' equity pledges, and firms with high equity concentration. This study reveals the micro-influence path of managerial ability in promoting accounting disclosure and provides empirical evidence for improving AIDQ in listed companies. [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]

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.)

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]

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.

Despite the existing controls and planning mechanisms put in place by the public sector, instances of fraud and corruption in public procurement remain prevalent. Forensic accounting with its focus on detailed analysis of financial records and transaction provide the necessary precaution that discloses hidden fraud and ensure fraud prevention. This study investigated the effect of forensic accounting in the prevention of procurement fraud within the Osun State public sector. The population of this study included 300 staffs working in the selected Osun State public sector. The sample size encompassed 150 respondents from Osun State ministries, agencies, and public tertiary institutions. The research utilized a survey design, collecting data through questionnaires. Data analysis methods used included correlation, descriptive statistics, and regression analysis. Results from this finding indicated a significant relationship between forensic accounting and public procurement fraud prevention evidenced by t-statistics of (23.727 and 0.000) respectively. The study concludes that forensic accounting greatly influences fraud prevention in Osun State public sector. The study recommends the employment of qualified forensic accountants so as to ensure the detection and prevention of public procurement fraud in the Osun State public sector. Additionally, it suggests adopting a robust forensic accounting system to uncover vulnerabilities in public procurement fraud prevention and detection.

This study aims to reveal the relationship between autistic behavior and the basic characteristics that forensic accountants need to have. This research uses a critical discourse analysis method. Critical discourse analysis was carried out on the research object of the film "The Accountant". This study found that there are characteristics of autism that are in accordance with the basic characteristics that forensic accountants need to have. The basic characteristics that need to be possessed by forensic accountants which are also possessed by people with autism include being independent and objective. The nature of autism that makes a person have an indifferent attitude towards the environment can actually be used as a factor for the success of forensic accountants. This research opens up views on autistic people who also have potential in the field of forensic accounting. This study also invites readers not to underestimate people who have autism. The novelty in this study is the object of research that focuses on forensic accounting from the point of view of people with autistic disorders.

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.

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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]

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]