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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
doaj +4 more sources
Financial Fraud and Deception in Aging. [PDF]
Adv Geriatr Med Res, 2023 Financial exploitation among older adults is a significant concern with often devastating consequences for individuals and society. Deception plays a critical role in financial exploitation, and detecting deception is challenging, especially for older adults. Susceptibility to deception in older adults is heightened by age-related changes in cognition,
Ebner NC, Pehlivanoglu D, Shoenfelt A.
europepmc +3 more sources
FINANCIAL FRAUD: A LITERATURE REVIEW [PDF]
Journal of Economic Surveys, 2018 Abstract This paper describes the empirical universe of financial fraud as it has been documented in the academic literature. Specifically, it describes the different forms of fraudulent behaviour in the context of financial market activities, the prevalence and consequences of such behaviour as identified by previous research, and ...
Arjan Reurink
exaly +5 more sources
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
doaj +2 more sources
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
Financial literacy and fraud detection [PDF]
The European Journal of Finance, 2019 Who is better at detecting fraud? This paper finds that more financially knowledgeable individuals have a higher propensity to detect fraud: a one standard deviation increase in financial knowledge...
Engels, C., Kumar, K., Philip, D.
openaire +2 more sources
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
doaj +1 more source