IDEAS home Printed from https://ideas.repec.org/a/ers/journl/vxxiiiy2020ispecial2p247-259.html
   My bibliography  Save this article

Forensic Auditing and Weak Signals: A Cognitive Approach and Practical Tips

Author

Listed:
  • Zbyslaw Dobrowolski

Abstract

Purpose: This study aims to establish the possibility of using weak signals during forensic auditing. Approach/Methodology/Design: The insights in this paper have emerged iteratively through consideration of both theory and the empirical case based on public auditors' database analysis. Such an approach is consistent with an abductive approach. Findings: A detailed analysis revealed that there is a need to use weak signals in forensic auditing practices. Besides, it was found that forensic auditing is not developed by supreme audit institutions, which are the most crucial auditor in the public sector. Such situation questions the effectiveness of these organisations in the fight against irregularities in the public sector. Practical Implications: The article brings several valuable information that can be the base material and reference to further research. It provides practical tips on how to plan and carry out forensic auditing using weak signals. Originality/Value: There are several studies on forensic auditing or weak signals; however, the research question – how to use weak signals during forensic auditing was without an answer. It is the first such research in the World. Besides, the article presents the original definition of forensic auditing.

Suggested Citation

  • Zbyslaw Dobrowolski, 2020. "Forensic Auditing and Weak Signals: A Cognitive Approach and Practical Tips," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 2), pages 247-259.
  • Handle: RePEc:ers:journl:v:xxiii:y:2020:i:special2:p:247-259
    as

    Download full text from publisher

    File URL: https://www.ersj.eu/journal/1821/download
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Julia V. Ponomareva & Anna V. Sokolova, 2015. "The Identification of Weak Signals and Wild Cards in Foresight Methodology: Stages and Methods," HSE Working papers WP BRP 46/STI/2015, National Research University Higher School of Economics.
    2. Zbyslaw Dobrowolski, 2020. "The supreme audit institutions readiness to uncertainty," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 8(1), pages 513-525, September.
    3. Kerstin Cuhls, 2003. "From forecasting to foresight processes-new participative foresight activities in Germany," Journal of Forecasting, John Wiley & Sons, Ltd., vol. 22(2-3), pages 93-111.
    4. Iden, Jon & Methlie, Leif B. & Christensen, Gunnar E., 2017. "The nature of strategic foresight research: A systematic literature review," Technological Forecasting and Social Change, Elsevier, vol. 116(C), pages 87-97.
    5. Lukka, Kari, 2014. "Exploring the possibilities for causal explanation in interpretive research," Accounting, Organizations and Society, Elsevier, vol. 39(7), pages 559-566.
    6. D. Thorleuchter & D. Van Den Poel, 2013. "Weak Signal Identification with Semantic Web Mining," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 13/860, Ghent University, Faculty of Economics and Business Administration.
    7. Lukka, Kari & Modell, Sven, 2010. "Validation in interpretive management accounting research," Accounting, Organizations and Society, Elsevier, vol. 35(4), pages 462-477, May.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Zbyslaw Dobrowolski, 2021. "The Strategy of Vaccination and Global Pandemic: How Framing May Thrive on Strategy During and After Covid-19," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 532-541.
    2. Zbyslaw Dobrowolski & Grzegorz Drozdowski & Agnieszka Gawlik, 2021. "Managerial Effectiveness in the Perspective of Competencies Towards Uniformity in Family Business," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 227-237.
    3. Zbyslaw Dobrowolski & Grzegorz Drozdowski & Monika Dobrowolska & Janusz Sobon & Dariusz Sobon, 2021. "Economic Calculus and Weak Signals: Prevention Against Foggy Bottom," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 165-174.
    4. Marcin Berlik & Malgorzata Slawinska & Jolanta Sloniec, 2021. "Occupational Risk Management on the Basis of Accident Scenarios in the Usage Chain," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 2), pages 417-427.
    5. Zbysław Dobrowolski, 2021. "Internet of Things and Other E-Solutions in Supply Chain Management May Generate Threats in the Energy Sector—The Quest for Preventive Measures," Energies, MDPI, vol. 14(17), pages 1-11, August.

    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. Zbyslaw Dobrowolski & Grzegorz Drozdowski & Monika Dobrowolska & Janusz Sobon & Dariusz Sobon, 2021. "Economic Calculus and Weak Signals: Prevention Against Foggy Bottom," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 165-174.
    2. Zbysław Dobrowolski, 2021. "Internet of Things and Other E-Solutions in Supply Chain Management May Generate Threats in the Energy Sector—The Quest for Preventive Measures," Energies, MDPI, vol. 14(17), pages 1-11, August.
    3. Zbyslaw Dobrowolski, 2021. "Are the Supreme Audit Institutions Agile? A Cognitive Orientation and Agility Measures," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 52-62.
    4. Heiskanen, Aleksi & Hurmekoski, Elias & Toppinen, Anne & Näyhä, Annukka, 2022. "Exploring the unknowns – State of the art in qualitative forest-based sector foresight research," Forest Policy and Economics, Elsevier, vol. 135(C).
    5. Zbysław Dobrowolski & Grzegorz Drozdowski & Józef Ledzianowski, 2021. "The Competency Niche: An Exploratory Study," Risks, MDPI, vol. 9(11), pages 1-11, October.
    6. Modell, Sven, 2017. "Critical realist accounting research: In search of its emancipatory potential," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 42(C), pages 20-35.
    7. Zbysław Dobrowolski & Łukasz Sułkowski, 2021. "Business Model Canvas and Energy Enterprises," Energies, MDPI, vol. 14(21), pages 1-10, November.
    8. Baxter, Jane & Carlsson-Wall, Martin & Chua, Wai Fong & Kraus, Kalle, 2019. "Accounting and passionate interests: The case of a Swedish football club," Accounting, Organizations and Society, Elsevier, vol. 74(C), pages 21-40.
    9. Lukas Goretzki & Kari Lukka & Martin Messner, 2018. "Controllers’ use of informational tactics," Accounting and Business Research, Taylor & Francis Journals, vol. 48(6), pages 700-726, September.
    10. Meidell, Anita & Kaarbøe, Katarina, 2017. "How the enterprise risk management function influences decision-making in the organization – A field study of a large, global oil and gas company," The British Accounting Review, Elsevier, vol. 49(1), pages 39-55.
    11. Goretzki, Lukas & Reuter, Marek & Sandberg, Joanna & Thulin, Gabriella, 2022. "Making sense of employee satisfaction measurement – A technological frames of reference perspective," The British Accounting Review, Elsevier, vol. 54(1).
    12. Nappert, Pier-Luc & Plante, Maude, 2023. "The assetization of baseball players: Instrumentalizing promise with signing bonuses and human capital contracts," Accounting, Organizations and Society, Elsevier, vol. 105(C).
    13. Lisa-Marie Semke & Victor Tiberius, 2020. "Corporate Foresight and Dynamic Capabilities: An Exploratory Study," Forecasting, MDPI, vol. 2(2), pages 1-14, June.
    14. Granlund, Markus & Lukka, Kari, 2017. "Investigating highly established research paradigms: Reviving contextuality in contingency theory based management accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 45(C), pages 63-80.
    15. Zbyslaw Dobrowolski & Jozef Ledzianowski & Monika Dobrowolska, 2021. "Towards to Agile Management Control Systems at the University: Preliminary Research," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 1220-1229.
    16. Zbysław Dobrowolski, 2021. "Energy and Local Safety: How the Administration Limits Energy Security," Energies, MDPI, vol. 14(16), pages 1-11, August.
    17. Crvelin, David & Löhlein, Lukas, 2022. "Commensuration by form: Lists and accounting in collective action networks," Accounting, Organizations and Society, Elsevier, vol. 100(C).
    18. Zbysław Dobrowolski & Grzegorz Drozdowski & Mirela Panait, 2022. "Understanding the Impact of Generation Z on Risk Management—A Preliminary Views on Values, Competencies, and Ethics of the Generation Z in Public Administration," IJERPH, MDPI, vol. 19(7), pages 1-13, March.
    19. Pfister, Jan A. & Jack, Sarah L. & Darwin, Solomon N., 2017. "Strategizing open innovation: How middle managers work with performance indicators," Scandinavian Journal of Management, Elsevier, vol. 33(3), pages 139-150.
    20. Zbyslaw Dobrowolski, 2021. "The Strategy of Vaccination and Global Pandemic: How Framing May Thrive on Strategy During and After Covid-19," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 532-541.

    More about this item

    Keywords

    Forensic auditing; public management; weak signals; foresight; external auditing; supreme audit institution.;
    All these keywords.

    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting

    Statistics

    Access and download statistics

    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:ers:journl:v:xxiii:y:2020:i:special2:p:247-259. 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: Marios Agiomavritis (email available below). General contact details of provider: https://ersj.eu/ .

    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.