Tax Avoidance Fraud Detection And Related Accounting Issues
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| Author | : Piotr Luty |
| Publisher | : Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu |
| Total Pages | : 119 |
| Release | : 2022-08-10 |
| Genre | : Business & Economics |
| ISBN | : 8376959700 |
Książka powstała przy współudziale naukowców z Polski oraz Czech, w tym także młodych naukowców ze Szkoły Doktorskiej UEW. Omówione w monografii zagadnienia dotyczą teoretycznych aspektów unikania opodatkowania i roli rachunkowości w wykrywaniu oszustw finansowych. Szczególnym jej walorem są rozdziały o charakterze aplikacyjnym, opisujące wykrywanie manipulacji w sektorze najmu oraz ukazujące wpływ zmian systemu prawa podatkowego na występowanie anomalii w kształtowaniu podatku od zysków kapitałowych.
| Author | : Piotr Luty |
| Publisher | : |
| Total Pages | : 0 |
| Release | : 2022 |
| Genre | : |
| ISBN | : 9788376959719 |
| Author | : Piotr Luty |
| Publisher | : Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu |
| Total Pages | : 109 |
| Release | : 2022-06-21 |
| Genre | : Business & Economics |
| ISBN | : 8376959417 |
Monografia jest drugą z trzech publikacji zaplanowanych w ramach projektu „Experience-sharing of Visegrad countries to tax avoidance activity”. Praca powstała przy współudziale autorów krajów Europy Środkowo-Wschodniej. Składa się z pięciu rozdziałów. W pierwszych trzech poruszana jest tematyka związana z różnymi sposobami wykrywania oszustw na podstawie sprawozdań finansowych spółek, z oceną ryzyka podatkowego, a także z wdrażaniem rozwiązań prawnych służących do minimalizowania unikania opodatkowania. Dwa ostatnie rozdziały poświęcone są robotyzacji i automatyzacji procesów rachunkowości w celu eliminowania nadużyć podatkowych oraz zaprezentowaniu nowych narzędzi do ujawniania oszustw podatkowych (w tym na podatku VAT).
| Author | : United States Government Accountability Office |
| Publisher | : Lulu.com |
| Total Pages | : 88 |
| Release | : 2019-03-24 |
| Genre | : Reference |
| ISBN | : 0359541828 |
Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers' Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.
| Author | : Howard R. Davia |
| Publisher | : John Wiley & Sons |
| Total Pages | : 392 |
| Release | : 2000-03-13 |
| Genre | : Business & Economics |
| ISBN | : |
From internal control structures that are not fraud-specific to insufficient communication in the fraud discovery-to-investigation and conviction process, fraudulent activity is a widespread fact of life in the business world. Historically, the corporate tendency has been to react to fraud after the fact, rather than to be proactive in its prevention. And in most cases, blame is directed at accountants and auditors. Unfortunately, these officers are rarely provided with the resources, proper training, and commitment from top management that are essential to effective fraud detection and control. The Accountant?s Guide to Fraud Detection and Control offers comprehensive direction for this largely uncharted area. Two types of fraud are addressed in this book: fraudulent financial reporting, also known as "Treadway" fraud, usually originating in the top management sector; and "asset-theft" fraud, the more common and more costly type, likely to be practiced by virtually anyone, including outsiders. Treadway fraud is being adequately detected by independent auditors (CPAs) in their annual audits. Asset-theft fraud is not being adequately detected by anyone, with very few exceptions. From following clues to achieving a prosecution, here is sound advice that accountants and auditors will find invaluable. Businesses lose over $100 billion a year to fraud. Only 20 percent is discovered. Who?s to blame? Accountants and internal auditors are often the scapegoats for management?s insufficient fraud detection operations and guidelines. At last, here is comprehensive, intermediate training for evaluating, devising, and installing fraud-specific internal controls, and for conducting proactive fraud-specific examinations. Including actual case studies, the authors show accountants and auditors how to: Anticipate problems and follow clues Successfully disclose fraud Compile the evidence necessary to prosecute acts of fraud Develop investigative techniques Create effective internal controls . . . and much more, to fill the needs of this crucial area. www.wiley.com/account ing
| Author | : Ahmed Naciri |
| Publisher | : Routledge |
| Total Pages | : 359 |
| Release | : 2009-10-16 |
| Genre | : Business & Economics |
| ISBN | : 1135224234 |
An effective system of corporate governance has both internal and external aspects that have to be sufficiently responsive if governance is to succeed. In this book, Ahmed Naciri examines these two core aspects or the latest buzzword in business and management theory. Internal aspects include ownership structure, the board of directors and committees, internal control, risk management, transparency and financial reporting. External aspects can either be market-oriented, or can take the form of credit ranking, and/or social requirements. Due to the original orientation of the Sarbanes/Oxley Law, concentrating solely on financial disclosure and given its decisive and tremendous influence on all other similar corporate governance legislations all over the world, most writings on corporate governance have dealt with solely internal corporate governance mechanisms. This book aim is to fill up the gap by using a systemic approach and giving a global picture of the corporate governance theoretical foundations, mainly by putting the emphasis on its double dimension: internal and external.
| Author | : Om Prakash Mahela |
| Publisher | : CRC Press |
| Total Pages | : 387 |
| Release | : 2024-07-03 |
| Genre | : Computers |
| ISBN | : 1040040810 |
This text discusses smart grid technologies including home energy management systems, demand management systems, source-side management systems and communication technologies for power supply management, and supervisory control and data acquisition. It further covers applications of rooftop solar PV panels, rooftop solar heating systems, solar streetlights, solar traffic signal systems, and electrical demand management for smart cities. This book: · Includes design and implementation of intelligent and smart techniques using artificial intelligence, the Internet of Things, and machine learning for the development of smart cities. · Covers important topics including smart grid power supply, energy management, smart transport system, smart buildings, and traffic management. · Provides smart solutions for waste management, traffic, parking, energy, and health care system. · Highlights renewable energy applications including rooftop solar PV panels, rooftop solar heating systems, solar traffic signal systems, and electrical demand management. · Presents MATLAB-based simulations and results for smart cities solutions. It will serve as an ideal reference text for graduate students and academic researchers in the fields of electrical engineering, electronics and communication engineering, computer engineering, civil engineering, and environmental engineering.
| Author | : Alqatan, Ahmad |
| Publisher | : IGI Global |
| Total Pages | : 376 |
| Release | : 2024-04-01 |
| Genre | : Business & Economics |
| ISBN | : |
Digital era reporting undergoes a seismic shift as automation takes center stage. The transition from manual reporting to real-time automated systems enhances precision and efficiency and reduces errors, empowering decision-makers. However, this era of digital reporting brings forth a new set of challenges, from data security and privacy concerns to the imperative need for robust cybersecurity measures. Impact of Digitalization on Reporting, Tax Avoidance, Accounting, and Green Finance delves into this transformative wave, comprehensively exploring its consequences on these critical domains. The book meticulously dissects both the positive and negative repercussions, encapsulating the challenges and opportunities that arise in this era of digital metamorphosis. Navigating tax avoidance in a digitalized world unveils a complex dynamic. Digitalization, on the one hand, empowers tax authorities to access and analyze vast datasets, making it challenging for businesses to engage in tax evasion. On the other hand, sophisticated digital tools provide fertile ground for corporations to devise intricate tax avoidance schemes. Striking a balance becomes paramount, necessitating regulatory measures and international cooperation while addressing ethical dimensions in leveraging technology for tax strategies. The book offers a nuanced understanding of the intricate relationship between digitalization and these critical domains, from business professionals and financial analysts to regulatory bodies and sustainability advocates.
| Author | : Mark J. Nigrini |
| Publisher | : John Wiley & Sons |
| Total Pages | : 352 |
| Release | : 2012-03-09 |
| Genre | : Business & Economics |
| ISBN | : 1118286863 |
A powerful new tool for all forensic accountants, or anyone whoanalyzes data that may have been altered Benford's Law gives the expected patterns of the digits in thenumbers in tabulated data such as town and city populations orMadoff's fictitious portfolio returns. Those digits, in unaltereddata, will not occur in equal proportions; there is a large biastowards the lower digits, so much so that nearly one-half of allnumbers are expected to start with the digits 1 or 2. Thesepatterns were originally discovered by physicist Frank Benford inthe early 1930s, and have since been found to apply to alltabulated data. Mark J. Nigrini has been a pioneer in applyingBenford's Law to auditing and forensic accounting, even before hisgroundbreaking 1999 Journal of Accountancy article introducing thisuseful tool to the accounting world. In Benford's Law, Nigrinishows the widespread applicability of Benford's Law and itspractical uses to detect fraud, errors, and other anomalies. Explores primary, associated, and advanced tests, all describedwith data sets that include corporate payments data and electiondata Includes ten fraud detection studies, including vendor fraud,payroll fraud, due diligence when purchasing a business, and taxevasion Covers financial statement fraud, with data from Enron, AIG,and companies that were the target of hedge fund short sales Looks at how to detect Ponzi schemes, including data on Madoff,Waxenberg, and more Examines many other applications, from the Clinton tax returnsand the charitable gifts of Lehman Brothers to tax evasion andnumber invention Benford's Law has 250 figures and uses 50 interestingauthentic and fraudulent real-world data sets to explain boththeory and practice, and concludes with an agenda and directionsfor future research. The companion website adds additionalinformation and resources.
| Author | : Gerard M. Zack |
| Publisher | : John Wiley & Sons |
| Total Pages | : 320 |
| Release | : 2012-11-28 |
| Genre | : Business & Economics |
| ISBN | : 1118301552 |
Valuable guidance for staying one step ahead of financial statement fraud Financial statement fraud is one of the most costly types of fraud and can have a direct financial impact on businesses and individuals, as well as harm investor confidence in the markets. While publications exist on financial statement fraud and roles and responsibilities within companies, there is a need for a practical guide on the different schemes that are used and detection guidance for these schemes. Financial Statement Fraud: Strategies for Detection and Investigation fills that need. Describes every major and emerging type of financial statement fraud, using real-life cases to illustrate the schemes Explains the underlying accounting principles, citing both U.S. GAAP and IFRS that are violated when fraud is perpetrated Provides numerous ratios, red flags, and other techniques useful in detecting financial statement fraud schemes Accompanying website provides full-text copies of documents filed in connection with the cases that are cited as examples in the book, allowing the reader to explore details of each case further Straightforward and insightful, Financial Statement Fraud provides comprehensive coverage on the different ways financial statement fraud is perpetrated, including those that capitalize on the most recent accounting standards developments, such as fair value issues.
