Forensic Accounting And Corporate Governance Maturity: Case Of Public Listed Companies In Oman

Corporate governance maturity and forensic accounting can be considered as an essential component for the current business environment. Traditional audit activities have overlooked the role towards fraud detection which created expectation gaps; and due to this reason, inclusion of forensic accounti...

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Main Author:	Rehman, Ali
Format:	Thesis
Language:	English
Published:	2019
Subjects:	HG4001-4285 Finance management Business finance.Corporation finance
Online Access:	http://eprints.usm.my/55605/1/Ali%20Rehman.pdf
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id	my-usm-ep.55605
record_format	uketd_dc
spelling	my-usm-ep.556052022-11-10T07:18:58Z Forensic Accounting And Corporate Governance Maturity: Case Of Public Listed Companies In Oman 2019-11 Rehman, Ali HG4001-4285 Finance management. Business finance.Corporation finance Corporate governance maturity and forensic accounting can be considered as an essential component for the current business environment. Traditional audit activities have overlooked the role towards fraud detection which created expectation gaps; and due to this reason, inclusion of forensic accounting can be considered as an integral part in governance management system. In recent business environment, corporate governance system is becoming just a mere compliance check box tool; however, implementation of corporate governance maturity can overcome this traditional practice, as it defines how mature is the organization towards achievement of its goals, objectives and satisfied stakeholders. Thus present study developed a conceptual research framework for potential relationship between forensic accounting and corporate governance maturity. Research framework was developed in light of comprehensive literature review, observational study and expert opinions from academicians and professionals. Three management theories were applied namely agency theory for forensic accounting representing it as an agent, path dependence and convergence theory for corporate governance maturity as it defines structure and necessitated the required changes and fraud triangle theory for fraud risk assessment which is mediator in this study. Forensic accounting is independent variable and corporate governance maturity is dependent variable in this study. Forensic accounting is measured via its two dimensions namely preventive role and detective role, whereas corporate governance maturity is measured via its four major constituents namely board of director, audit and risk committee, remuneration committee and senior management. 2019-11 Thesis http://eprints.usm.my/55605/ http://eprints.usm.my/55605/1/Ali%20Rehman.pdf application/pdf en public phd doctoral Perpustakaan Hamzah Sendut Pusat Pengajian Siswazah Perniagaan
institution	Universiti Sains Malaysia
collection	USM Institutional Repository
language	English
topic	HG4001-4285 Finance management Business finance.Corporation finance
spellingShingle	HG4001-4285 Finance management Business finance.Corporation finance Rehman, Ali Forensic Accounting And Corporate Governance Maturity: Case Of Public Listed Companies In Oman
description	Corporate governance maturity and forensic accounting can be considered as an essential component for the current business environment. Traditional audit activities have overlooked the role towards fraud detection which created expectation gaps; and due to this reason, inclusion of forensic accounting can be considered as an integral part in governance management system. In recent business environment, corporate governance system is becoming just a mere compliance check box tool; however, implementation of corporate governance maturity can overcome this traditional practice, as it defines how mature is the organization towards achievement of its goals, objectives and satisfied stakeholders. Thus present study developed a conceptual research framework for potential relationship between forensic accounting and corporate governance maturity. Research framework was developed in light of comprehensive literature review, observational study and expert opinions from academicians and professionals. Three management theories were applied namely agency theory for forensic accounting representing it as an agent, path dependence and convergence theory for corporate governance maturity as it defines structure and necessitated the required changes and fraud triangle theory for fraud risk assessment which is mediator in this study. Forensic accounting is independent variable and corporate governance maturity is dependent variable in this study. Forensic accounting is measured via its two dimensions namely preventive role and detective role, whereas corporate governance maturity is measured via its four major constituents namely board of director, audit and risk committee, remuneration committee and senior management.
format	Thesis
qualification_name	Doctor of Philosophy (PhD.)
qualification_level	Doctorate
author	Rehman, Ali
author_facet	Rehman, Ali
author_sort	Rehman, Ali
title	Forensic Accounting And Corporate Governance Maturity: Case Of Public Listed Companies In Oman
title_short	Forensic Accounting And Corporate Governance Maturity: Case Of Public Listed Companies In Oman
title_full	Forensic Accounting And Corporate Governance Maturity: Case Of Public Listed Companies In Oman
title_fullStr	Forensic Accounting And Corporate Governance Maturity: Case Of Public Listed Companies In Oman
title_full_unstemmed	Forensic Accounting And Corporate Governance Maturity: Case Of Public Listed Companies In Oman
title_sort	forensic accounting and corporate governance maturity: case of public listed companies in oman
granting_institution	Perpustakaan Hamzah Sendut
granting_department	Pusat Pengajian Siswazah Perniagaan
publishDate	2019
url	http://eprints.usm.my/55605/1/Ali%20Rehman.pdf
_version_	1776101097887236096

Forensic Accounting And Corporate Governance Maturity: Case Of Public Listed Companies In Oman

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