Review Articles · Review R3
Forensic Accounting on Corporate Governance Maturity mediated by Internal Audit: A Conceptual Overview
Peer ReviewedISSN 2157-118XIssue date 3 April 2018
Affiliations
- Internal Audit Department, A’Sharqiyah University, 400, Ibra, Oman.
- Graduate School of Business, Universiti Sains Malaysia, 11800 USM, Penang, Malaysia.
Corresponding author: Ali Rehman · ali.rehman@asu.edu.om
Article Summary
Summary
This conceptual review considers forensic accounting as an organizational capability that may strengthen corporate-governance maturity. It discusses the preventive role of forensic accounting, the potential mediating role of internal audit, and the relationship between professional and agency theories, with particular attention to public listed companies in Oman.
Keywords: Forensic Accounting; Corporate Governance Maturity; Auditors; Fraud; Forensic science
The scholarly title and author names above are normalized from the source PDF and issue contents. Affiliation superscripts are displayed only through the affiliation list and are not part of any author name.
Publication History
Received1 August 2017
Revised3 October 2017
Accepted4 October 2018
Available Online3 April 2018
Source note: The source PDF prints “Accepted 4 October 2018” while also printing “Available online 3 April 2018”. This chronology is internally inconsistent, so the values are retained verbatim and are not used to alter the official issue publication date.
Citation Information
| Document code | R3 · Review |
|---|---|
| Journal | Forensic Science Seminar |
| ISSN | 2157-118X |
| Volume / Issue | 8 / 1 |
| Pages | 10–18 |
| Official issue date | 3 April 2018 |
| Article HTML | https://fss.xxyy.info/journal/2018/2157118X.8.1.R3.html |
| Full text PDF | https://fss.xxyy.info/journal/2018/2157118X.8.1.R3.pdf |