1 25 2 https://ir.zou.ac.zw/files/original/1bd9339933ae95e60892451f2066dbc6.pdf b612a287d74558d30390300b89c9bf15 https://ir.zou.ac.zw/files/original/46e14a6efbfb246508460a50cf4c02d4.pdf b612a287d74558d30390300b89c9bf15 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Staff Publications Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource THE ACCOUNTING PROFESSIONALS’ PERCEPTIONS ON COMPLIANCE DISCLOSURES WITH IFRS/IAS IN ZIMBABWE Creator An entity primarily responsible for making the resource KATAZO CECIL MBETU SAMSON MARUME DR. K SRINIVASAN Publisher An entity responsible for making the resource available International Journal of Research In Social Sciences Date A point or period of time associated with an event in the lifecycle of the resource 2014 compliance disclosure IFRS/IAS https://ir.zou.ac.zw/files/original/ca136be16e38dbd9694ca0d6a3fe2188.pdf a556b2d6c142e97cf2ac3a2cf58601d3 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Staff Publications Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource UTILIZING FORENSIC ACCOUNTING TOOLS FOR ENHANCING FRAUD PREVENTION AND DETECTION IN THE PUBLIC SECTOR: AN EXAMINATION OF ZIMBABWEAN LOCAL AUTHORITIES Creator An entity primarily responsible for making the resource SILIBAZISO ZHOU (P009156A) Description An account of the resource Fraud poses a significant challenge to the public sector in Zimbabwe, with severe consequences. Local authorities are tasked with developing effective strategies to combat fraud. This study aimed to investigate how the application of forensic accounting techniques can enhance fraud prevention and detection within Zimbabwe's public sector, focusing on local authorities crucial for achieving Zimbabwe’s Vision 2030. Operational objectives were outlined, and quantitative data was collected. Drawing on pragmatism as the research philosophy, information was gathered from a representative sample of 280 participants, including accountants, internal auditors, forensic specialists, administrators, and law enforcement officials within local authorities. A structured 5- point Likert questionnaire was employed, guided by the Reasoned Action theory. Through Exploratory Factor Analysis (EFA) and Confirmatory Factor Analysis (CFA), a Structural Equation Modelling (SEM) approach assessed the impact of forensic accounting's fraud prevention and detection techniques, alongside forensic accounting services, on actual fraud prevention and detection mechanisms in urban local authorities. The results indicated that the use of forensic accounting's fraud detection techniques had the most significant influence, followed by prevention techniques and then forensic accounting services. The study concluded that local authorities leveraging forensic accounting for detection and prevention are better equipped to unearth and prevent fraudulent activities. Challenges were identified, including educational, political, and legal obstacles hindering the effectiveness of forensic accounting. To address these issues, the study recommends that local authorities prioritize the adoption of forensic accounting techniques as a primary defense against fraud. It suggests enhanced training for External Auditors and internal auditors in fraud investigation over traditional auditing methods. Additionally, it calls for governmental reassessment of existing laws and regulations, emphasizing the urgent need for the Forensic Accounting Act and whistle-blowing legislation. The study also proposes a forensic accounting fraud detective tool tailored for local authority use. Publisher An entity responsible for making the resource available ZIMBABWE OPEN UNIVERSITY Date A point or period of time associated with an event in the lifecycle of the resource 2024 Forensic accounting tools Zimbabwe Local Authorities