Intelligent financial fraud detection practices in post-pandemic era [PDF]
The Innovation, 2021 The great losses caused by financial fraud have attracted continuous attention from academia, industry, and regulatory agencies. More concerning, the ongoing coronavirus pandemic (COVID-19) unexpectedly shocks the global financial system and accelerates ...
Xiaoqian Zhu +6 more
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Deteksi financial statement fraud dengan analisis fraud triangle pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia [PDF]
Jurnal Akuntansi dan Auditing Indonesia, 2016 Tujuan penelitian ini adalah untuk menguji pengaruh fraud triangle dalam menjelaskan fenomena kecurangan laporan keuangan. Penelitian ini terdiri dari tujuh variabel independen yang diadopsi dari penelitian (Skousen, Smith, dan Wright 2009).
Laila Tiffani, Marfuah Marfuah
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The future of financial fraud☆ [PDF]
Journal of Corporate Finance, 2020 Is financial fraud becoming a bigger or smaller problem over time? Current empirical approaches to this question generate mixed inferences. As an alternative, I use two theoretical constructs that isolate several factors that motivate fraud, and use them to consider the impact of technological and wealth changes over time.
europepmc +2 more sources
Who Is Next? A Study on Victims of Financial Fraud in Japan [PDF]
Frontiers in Psychology, 2021 Japan has seen an increase in the incidents of financial frauds over the last couple of decades. Although authorities are aware of the problem, an effective solution eludes them as fraudsters use innovative swindling methods and continually change the ...
Yoshihiko Kadoya +3 more
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Anti-fraud measures and corporate policies to combat financial fraud in the financial institutes of Malaysia [PDF]
E3S Web of Conferences, 2023 The rising concern about fraud in the financial sector and its impact on the economy requires massive changes and efforts that provide an avenue to fight against fraud. The primary goal of this study is to examine the effectiveness of Anti-fraud measures
Mohammed Dawood +2 more
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Almana: Jurnal Manajemen dan Bisnis, 2021 Financial statements are a medium to provide useful information for stakeholders and parties involved. Correct information will help all parties to make the right decisions in carrying out economic or business activities.
Dewi Khornida Marheni, Suryati Suryati
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MODEL PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN OLEH AUDITOR SPESIALIS INDUSTRI DENGAN ANALISIS FRAUD TRIANGLE [PDF]
Jurnal Akuntansi Multiparadigma, 2016 Abstrak: Model Pendeteksian Kecurangan Laporan Keuangan dengan Analisis Fraud Triangle. Penelitian ini bertujuan untuk membuat model dalam mendeteksi kecurangan laporan keuangan.
Reskino, Muhammad Fakhri Anshori
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LITERATURE REVIEW: FRAUD AUDITING IN INDONESIA
International Journal of Innovative Technologies in Economy, 2023 Financial statement fraud or corruption is one of the most common types of fraud committed by company executives. Pressure, opportunity, rationalization, arrogance, and the ability to commit fraud are all factors that contribute to financial statement ...
Barnabas Tridig S. +2 more
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Profitability, Liquidity, Leverage and Corporate Governance Impact on Financial Statement Fraud and Financial Distress as Intervening Variable [PDF]
Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 1899 Financial statement can show the company management performance after human resource trust. Each public company is obligated to reveal the annual financial report.
A. N. Adi, Z. Baridwan, E. Mardiati
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Forecasting the Financial Statements Fraud Detection of Companies Listed on the Stock Exchange [PDF]
مطالعات تجربی حسابداری مالی, 2020 The overall purpose of publishing financial statements is to provide information about financial status, performance results, and cash flows to stakeholders.
Aso Bahrami +3 more
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