Forensic Accounting: Public Acceptance towards Occurrence of Fraud Detection

Adrian Nicholas Koh · Lawrence Arokiasamy · Cristal Lee Ah Suat

94 citations0/0 files storedInternational Journal of Business and Management

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Accounting and Financial Management Financial Literacy and Behavior Corporate Governance and Financial Management

Abstract

In recent years, accounting fraud has occurred widely throughout the globalised business sector. This does not exclude Malaysia as it is emerging as one of the many countries with high expanding rates of business deals. Due to the fact that Malaysian companies are still new and inexperience in managing business and its accounts, this has created undetected loopholes for accounting fraud committers. This has also created bad perceptions by the public regarding the various fraudulent activities that emerge in the country. Therefore this article examines the public acceptance towards occurrence of fraud detection which plays a vital role in business growth. The uniqueness of this paper focuses on the literature review on the public acceptance on fraud detection. This article maps out the importance of fraud detection to strengthen and be competitive in the business.

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References

1994AN EMPIRICAL INVESTIGATION OF THE AUDIT EXPECTATION GAP: AUSTRALIAN EVIDENCE 1995Fraud auditing and forensic accounting : new tools and techniques

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