IDEAS home Printed from https://ideas.repec.org/a/ddj/fseeai/y2024i2p62-70.html
   My bibliography  Save this article

The Techniques and Skills Needed by the Forensic Accounting Expert to Identify Fraud Attempts in Romania

Author

Listed:
  • Riana Iren Radu

    (Dunarea de Jos University of Galati, România)

  • Alexandra Basa

    (Dunarea de Jos University of Galati, România)

  • Andrei-Mirel Florea

    (The Body of Accounting Experts and Authorized Accountants from Romania, Galati, Romania)

Abstract

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.

Suggested Citation

  • Riana Iren Radu & Alexandra Basa & Andrei-Mirel Florea, 2024. "The Techniques and Skills Needed by the Forensic Accounting Expert to Identify Fraud Attempts in Romania," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 2, pages 62-70.
    • Handle: RePEc:ddj:fseeai:y:2024:i:2:p:62-70
    DOI: https://doi.org/10.35219/eai15840409411
    as

    Download full text from publisher

    File URL: http://eia.feaa.ugal.ro/images/eia/2024_2/Radu_et_al.pdf
    Download Restriction: no
    File URL: https://libkey.io/https://doi.org/10.35219/eai15840409411?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Donthu, Naveen & Kumar, Satish & Mukherjee, Debmalya & Pandey, Nitesh & Lim, Weng Marc, 2021. "How to conduct a bibliometric analysis: An overview and guidelines," Journal of Business Research, Elsevier, vol. 133(C), pages 285-296.
    2. Radu, Laura-Diana, 2011. "Changes in accounting and financial auditing activities in the context of economic globalization," MPRA Paper 51531, University Library of Munich, Germany.
    3. Ovidiu Constantin Bunget & Alin Constantin Dumitrescu, 2009. "Detecting And Reporting The Frauds And Errors By The Auditor," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(11), pages 1-11.
    4. Merigó, José M. & Yang, Jian-Bo, 2017. "A bibliometric analysis of operations research and management science," Omega, Elsevier, vol. 73(C), pages 37-48.
    5. Alexandra-Daniela SOCEA, 2010. "Accounting Information In The Context Of Globalization," The Annals of the "Stefan cel Mare" University of Suceava. Fascicle of The Faculty of Economics and Public Administration, "Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration, vol. 10(Special), pages 325-332, December.
    6. Glen D. Moyes & Ping Lin & Raymond Landry & Handan Vicdan, 2006. "Internal Auditors' Perceptions of the Effectiveness of Red Flags to Detect Fraudulent Financial Reporting," Post-Print hal-02312924, HAL.
    7. Peter Tickner & Mark Button, 2021. "Deconstructing the origins of Cressey’s Fraud Triangle," Journal of Financial Crime, Emerald Group Publishing Limited, vol. 28(3), pages 722-731, June.
    8. Chee Kwong Lau & Ki Wei Ooi, 2016. "A case study on fraudulent financial reporting: evidence from Malaysia," Accounting Research Journal, Emerald Group Publishing Limited, vol. 29(1), pages 4-19, May.
    9. repec:eme:marpps:10222529200000005 is not listed on IDEAS
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. ȚÎMBALARI Carolina & HERCIU Mihaela, 2023. "The Synergy Between Culture And Competitiveness: A Bibliometric Analysis," Studies in Business and Economics, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 18(2), pages 303-319, August.
    2. Sandip Solanki & Seema Singh & Meeta Joshi, 2023. "A Bibliometric Analysis of the International Journal of Energy Economics and Policy: 2013-2022," International Journal of Energy Economics and Policy, Econjournals, vol. 13(5), pages 260-270, September.
    3. Liu, Aiping & Urquía-Grande, Elena & López-Sánchez, Pilar & Rodríguez-López, Ángel, 2023. "Research into microfinance and ICTs: A bibliometric analysis," Evaluation and Program Planning, Elsevier, vol. 97(C).
    4. Yusuf Can CALISIR, 2024. "Uzun Donemli Bakim Sigortasinin Literaturdeki Izleri: Bibliyometrik Bir Inceleme," Journal of Social Policy Conferences, Istanbul University, Faculty of Economics, vol. 0(86), pages 42-54, June.
    5. Kurnaz Salim, 2022. "Bibliometric Analysis of Articles Published in the Field of Aviation: Dergipark Academic Example," Management Theory and Studies for Rural Business and Infrastructure Development, Sciendo, vol. 44(3), pages 354-361, September.
    6. Yuruixian Zhang & Wei Chong Choo & Yuhanis Abdul Aziz & Choy Leong Yee & Jen Sim Ho, 2022. "Go Wild for a While? A Bibliometric Analysis of Two Themes in Tourism Demand Forecasting from 1980 to 2021: Current Status and Development," Data, MDPI, vol. 7(8), pages 1-38, July.
    7. Jan Wiers & Didier Chabaud, 2022. "Bibliometric analysis of immigrant entrepreneurship research 2009–2019," Journal of Global Entrepreneurship Research, Springer;UNESCO Chair in Entrepreneurship, vol. 12(1), pages 441-464, December.
    8. Katherin Carrera-Silva & Olga Maritza Rodríguez Ulcuango & Paula Abdo-Peralta & Ángel Gerardo Castelo Salazar & Carmen Amelia Samaniego Erazo & Diego Haro Ávalos, 2024. "Beyond the Financial Horizon: A Critical Review of Social Responsibility in Latin American Credit Unions," Sustainability, MDPI, vol. 16(18), pages 1-23, September.
    9. Yucheng Zhang & Zhiling Wang & Lin Xiao & Lijun Wang & Pei Huang, 2023. "Discovering the evolution of online reviews: A bibliometric review," Electronic Markets, Springer;IIM University of St. Gallen, vol. 33(1), pages 1-22, December.
    10. Tajana Čop & Mario Njavro, 2022. "Application of Discrete Choice Experiment in Agricultural Risk Management: A Review," Sustainability, MDPI, vol. 14(17), pages 1-17, August.
    11. Migliavacca, Milena & Goodell, John W. & Paltrinieri, Andrea, 2023. "A bibliometric review of portfolio diversification literature," International Review of Financial Analysis, Elsevier, vol. 90(C).
    12. Shuangqing Sheng & Wei Song & Hua Lian & Lei Ning, 2022. "Review of Urban Land Management Based on Bibliometrics," Land, MDPI, vol. 11(11), pages 1-25, November.
    13. Gour Gobinda Goswami & Tahmid Labib, 2022. "Modeling COVID-19 Transmission Dynamics: A Bibliometric Review," IJERPH, MDPI, vol. 19(21), pages 1-19, October.
    14. Dzintra Atstāja & Kevin Wilclif Mukem, 2024. "Sustainable Supply Chain Management in the Oil and Gas Industry in Developing Countries as a Part of the Quadruple Helix Concept: A Systematic Literature Review," Sustainability, MDPI, vol. 16(5), pages 1-18, February.
    15. Das, Kallol & Patel, Jayesh D. & Sharma, Anuj & Shukla, Yupal, 2023. "Creativity in marketing: Examining the intellectual structure using scientometric analysis and topic modeling," Journal of Business Research, Elsevier, vol. 154(C).
    16. Majda Ćesić & Katarina Rogulj & Jelena Kilić Pamuković & Andrija Krtalić, 2024. "A Systematic Review on Fuzzy Decision Support Systems and Multi-Criteria Analysis in Urban Heat Island Management," Energies, MDPI, vol. 17(9), pages 1-41, April.
    17. Ying Liang & Wei Song, 2022. "Ecological and Environmental Effects of Land Use and Cover Changes on the Qinghai-Tibetan Plateau: A Bibliometric Review," Land, MDPI, vol. 11(12), pages 1-23, November.
    18. Luiz Almeida & Ana Soares & Pedro Moura, 2023. "A Systematic Review of Optimization Approaches for the Integration of Electric Vehicles in Public Buildings," Energies, MDPI, vol. 16(13), pages 1-26, June.
    19. Lanzalonga Federico & Chmet Federico & Petrolo Basilio & Brescia Valerio, 2023. "Exploring Diversity Management to Avoid Social Washing and Pinkwashing: Using Bibliometric Analysis to Shape Future Research Directions," Journal of Intercultural Management, Sciendo, vol. 15(1), pages 41-65, March.
    20. Satish Kumar & Filomena Maggino & Raj V. Mahto & Riya Sureka & Leonardo Salvatore Alaimo & Weng Marc Lim, 2022. "Social Indicators Research: A Retrospective Using Bibliometric Analysis," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 162(1), pages 413-448, July.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ddj:fseeai:y:2024:i:2:p:62-70. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Gianina Mihai (email available below). General contact details of provider: https://edirc.repec.org/data/fegalro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.