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conferenceseries.com
Volume 7, Issue 5 (Suppl) J Forensic Res 2016
ISSN: 2157-7145, JFR an open access journal Forensic Research 2016
October 31-November 02, 2016
October 31-November 02, 2016 San Francisco, USA
5th International Conference on
Forensic Research & Technology
J Forensic Res 2016, 7:5(Suppl)
The crisis in Ukraine and the impact on Crimea’s Muslim population
Shaul Gabbay, David Gillespie and Christian Brunner
Posner Center for International Development, USA
Since acquiring independence in 1991, Ukraine has suffered the consequences of never fully assimilating into Western Europe and
has had to grapple with its corrosive relationship with Russia. The past twenty-four years have been tumultuous on many levels for
Ukrainian citizens as the pursuit of a Western, democratic political structure was/has never been fully attained. Economic depression,
political corruption and violent revolutions have greatly hampered Ukraine’s ability to prosper independently as a liberal democracy.
As this paper will show, the increasingly volatile political atmosphere in the Ukraine that climaxed with a violent revolution and
forced exile of the Ukrainian president in combination with Russia’s insurgence into Crime equates directly to a spike in religiously
motivated political and physical attacks on Ukraine’s religious minorities infrastructure, livelihood and civilians. In this paper, we
focus on the situation Ukraine’s Tartar Muslim population faces.
The role of forensic accounting in preventing and detecting financial reporting fraud
Zabihollah Rezaee
University of Memphis, USA
Organizations of all types and sizes are susceptible to employee fraud including embezzlements, thefts and misappropriations
of assets as well as Financial Reporting Fraud (FRF) of disclosing a rosy picture of the organization. The 2016 Association of
Certified Fraud Examiners (ACFE) Report to the Nations reveals that the “typical organization loses 5% of revenues in a given year as
a result of fraud, which exceeded $6.3 billion, with an average loss per case of $2.7 million”. The existence and persistence of FRF has
undetermined the integrity and reliability of public financial information, eroded investor confidence, and has had detrimental effects
on the safety, soundness and efficiency of financial markets worldwide. The very viability of the business as well as the safety and
efficiency of financial markets in general are threatened when the existence and persistence of FRF go undetected. Financial reporting
fraud can be detected with effective corporate governance, which includes effective antifraud policies and programs by the board of
directors, management, and auditors. Effective antifraud programs of focusing on fraud awareness and education in the workplace
environment, whistle-blowing policies and procedures, adequate and effective internal controls and the use of forensic accounting
techniques can significantly reduce FRF.